A new tourist tax will be introduced in Russia from January 1, 2025
A new Chapter 33.1 "Tourist Tax" (Federal Law of July 12, 2024 N 176-FZ) will be introduced into the Tax Code of Russia from January 1, 2025. It will replace the experimental resort duty.
The authorities of municipalities or cities of federal significance of Moscow, St. Petersburg and Sevastopol will decide to introduce a tourist tax.
The tax is levied on temporary accommodation providers included in a special register, such as hotels, etc.
The tax will be paid by both organizations and individuals providing the relevant services.
In 2025, the tax rate cannot exceed 1% of the service cost, excluding the tourist tax and VAT. The tax rate may increase in the future, but not more than 5% by 2029. The minimum tax is 100 rubles per day of stay.
The tax will be paid quarterly, and a tax return must be filed and submitted to the tax authorities.