What is a tourist tax and who pays it?

A tourist tax has been in effect in Russia since the beginning of the year. This is a new type of payment from the proceeds of hotel activities, which is included in the cost of accommodation. The decision on its introduction is made by the regions themselves. Izvestia reports on which regions have already applied the tourist tax, what is its amount in 2025, and how the new payment will affect tourism.

What is a tourist tax?

The tourist tax appeared in the Tax Code in July last year. Starting from January 1, 2025, it will be charged for stays in hotels, sanatoriums, rest homes, boarding houses and tourist bases that are on the register of classified accommodation facilities. The fee does not apply to apartments and children's camps.

Local authorities themselves decide on the introduction of a tax on their territory and determine its rate depending on the seasonality. However, there is an upper threshold that cannot be exceeded. In 2025, the tourist tax rate is 1% of the price of accommodation, but not less than 100 rubles per day. By 2029, it will increase to 5%. The money will be used to improve urban infrastructure, public spaces, restore tourist facilities and promote the region's tourism brands.

Some Russian cities have already decided to introduce the tax, among them Arkhangelsk, Veliky Novgorod, Kazan, Krasnodar, Perm, Petrozavodsk, Rostov—on-Don and others. At the same time, the mechanism of the tourist tax is not new. Until the beginning of 2025, an experiment on resort fees was in effect in some regions, which was paid for by tourists separately. In fact, the new tax replaces this fee. But unlike the previous payment, it is already included in the room rate.

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Who pays the tourist tax

Legally, companies and citizens who are engaged in the hotel business become taxpayers. That is, they can be both organizations and individuals. But provided that the places for temporary residence provided to tourists are included in the relevant register, and the hotel facility is owned, or there are other legal grounds to dispose of it.

Hotels calculate and pay the tax for each guest. The exception is guests from among the federal beneficiaries: veterans of the Great Patriotic War (WWII), invalids of the first and second groups, Heroes of Russia and the Soviet Union. Local authorities can also expand this list at their discretion. For example, to exempt minors and those who have permanent residence in the municipality from tax.

Tourists will need to present documents confirming the benefit upon check-in. The administrator will make copies so that the cost of such guests' stay is not included in the tax base.

How to pay the tourist tax

The tax is paid to the budget at the location of the accommodation facility once a quarter no later than the 28th day of the month following the expired tax period. The declaration must be submitted by the 25th of the same month in the format approved by the Federal Tax Service (FTS) of Russia.

Thus, it is necessary to make payments to hotel owners four times a year: in April, July, October and January. If the last day of tax payment falls on a non-business day, then payment must be made on the next business day.

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How will the new payment affect tourism

A number of experts believe that the introduction of a tourist tax will have a positive impact on the development of the tourism sector, especially if the funds are used to improve infrastructure, which is often lacking. A similar practice exists in the USA, Germany, Spain, France, and the United Arab Emirates (UAE), where the tourist tax has long been applied.

The largest Russian resorts and regions with a high concentration of tourists — St. Petersburg, Krasnodar Territory, Altai Republic, Crimea and others - can benefit the most from the tourist tax. The tax will also help cities that develop the tourism sector. They will be able to become more attractive to tourists.

Meanwhile, it is still difficult for regions where tourism is poorly developed to decide on the introduction of the fee. For them, a price increase may result in a reduction in the tourist flow, or they will have to provide an additional discount in order to withstand competition.

According to experts, tourists themselves will practically not feel the introduction of the new tax, since it will be charged not from the traveler, as it was at the resort fee, but from the hotel for each occupied room.

Earlier, Izvestia told how much more expensive hotel rooms will be due to the new tourist tax.