All About the Tourist Tax in Russia

Starting January 1, 2025, a tourist tax has replaced the resort fee in Russia. How it is calculated, who will have to pay it, when, and how much – we explain in this article.

What is a Tourist Tax

Tourists arrive, tourists spend money, tourists visit parks and beaches, drive on roads – in general, they use local infrastructure. And it needs to be maintained in good condition, as it experiences much greater strain during peak season. The tourist tax was created to ensure regions have funds for the repair and reconstruction of park areas, bike paths, fountains, and other facilities.

Until the end of 2024, its predecessor, the resort fee, was in effect. But “the experiment was unsuccessful”: tourists paid it to hotels, and hotels then had to open a special account to process the payment. The burden on staff increased, as they also had to process additional documents. Therefore, the system was revised and restructured.

Who Will Have to Pay the Tourist Tax

Now, the tax will be paid not by tourists, but by accommodation facilities. However, the final costs will still fall on the shoulders of vacationers, as the tax will simply be included in the price. Have you seen the note “including taxes and fees” in other countries? Now it's the same here.

Another important change: while the resort fee was paid by every guest over 18, the tourist tax will be charged per room regardless of the number and age of occupants. This means that if you come as a family and stay three people in one room, the amount of the tourist tax will remain the same, not triple.

As for accommodation facilities, almost all fall under the tax: hotels, hostels, recreation centers, campsites, glampings, sanatoriums. To pay the tax, an organization providing temporary accommodation services must be listed in the Register of Qualified Facilities. 

Who is Exempt from the Tourist Tax

Heroes of the Soviet Union, Heroes of Russia, Heroes of Socialist Labor, veterans and disabled combatants, first and second group disabled persons, disabled children, and other citizens belonging to privileged categories may not pay the tourist tax. Upon check-in, you will need to provide documents confirming that you belong to one of these categories. The hotel administrator will make a copy of them so that your accommodation cost is not included in the tax base.

If people belonging to different categories of individuals (privileged category and non-privileged) check into a room, the presence (or absence) of the tourist tax will depend on whose name the contract is concluded.

In each region, local authorities can expand the list of beneficiaries. For example, they can add large families. This was done in Vladimir, Suzdal, and Krasnodar. Residents of Tula, Murmansk, Novosibirsk, Petrozavodsk, and Petropavlovsk-Kamchatsky who decide to travel within their own region will also be exempt from the tax.

Private landlords renting apartments daily can rest easy: the tourist tax does not affect them either.

Where the Tourist Tax Has Been Introduced

Listing all municipalities and federal cities (which decide whether to introduce a tourist tax or not) would take a long time. Especially since in some regions, the tourist tax may only apply in regional centers or selected municipal districts. Among the most important and popular destinations are: St. Petersburg, Sochi, Krasnodar, Vladivostok, Altai Republic, Kamchatka, Karelia. But there are cities and regions where the tourist tax is not in effect. So, before they change their minds, we recommend taking tickets to Moscow, Yaroslavl or Samara. 

How to Calculate the Tourist Tax

In 2025, the tourist tax rate is no more than 1% of the accommodation cost per day, but not less than 100 rubles per day. Sanatoriums always charge the minimum tax.

Example: You found a hotel in St. Petersburg, a room costs 5,000 rubles per day. 1% of this amount is 50 rubles, but in fact, the payment will increase to 100 rubles.

Gradually, the tax rate will increase:

• in 2025 — 1%;
• in 2026 — 2%;
• in 2027 — 3%;
• in 2028 — 4%;
• from 2029, the rate limit is — 5%.

At the same time, local authorities can determine the tax rate in the region themselves, for example, due to seasonality. However, it should not exceed the maximum values established by law.

How to Pay the Tourist Tax

Travelers themselves don't need to worry about this. The Federal Tax Service explains to accommodation facility owners: “the tourist tax is not included in the list of taxes paid via a single tax payment. To pay it, you need to generate a payment order for a specific KBC (budget classification code) at the location of the accommodation facility.”

The tourist tax declaration is submitted quarterly. In legal terms: by the 25th day of the month following the reporting quarter. The tax is paid no later than the 28th day of the same month. That is, if you are the owner of a hotel or another similar tourist facility subject to the law, you will have to make payments four times a year: by April 28, by July 28, by October 28, and then by January 28.