Local governments will collect the accommodation tax

The 1% tourism tax on hotel accommodation in Russia will be left to local governments to develop the tourism infrastructure.

The tax, which was previously applied as a holiday document tax in Russia, has been transformed into a 'tourism tax' on accommodation in hotels. The tax, which will be applied at a rate of 1% of the accommodation fee, will be left to local governments to develop the tourism infrastructure and increase service standards.

Regions will be able to apply this tax optionally. The tax rate, which will initially be 1%, will increase to 3% by 2027, and the daily minimum tax amount will be 100 rubles. The income from the tax will be used to develop the tourism infrastructure of the regions, improve public areas and support local brand promotion.

The tax will be collected from tourists through hotels and other accommodation service providers. Accommodation facilities will include this tax in room prices and act as intermediaries in its collection.