As of January 1, 2025, a tourism tax has been introduced in Russia. This new regulation replaces the holiday certificate tax that was previously in force and will be applied at a rate of 1% of the cost of hotel accommodation throughout 2025.

According to Gazetem.ru, the title “Tourism Tax” is defined as a local tax. Regions will be able to apply this tax on a voluntary basis. The tax rate, which will initially be 1%, will increase to 3% by 2027 and the minimum daily tax amount will be 100 rubles.

The revenue from the tax will be used to develop the regions' tourism infrastructure, improve public spaces and support local brand promotion.

The tax will be collected from tourists through hotels and other accommodation providers. Accommodation facilities will include this tax in their room rates and act as intermediaries.