From 2025, the resort tax will be replaced by a tourist tax. The relevant provisions are introduced in the Tax Code of the Russian Federation (Chapter 33.1 “Tourist Tax”) by Federal Law No. 176-FZ dated 12.07.2024.

The decision on the introduction of the tax and its amount will be made by municipalities and cities of federal significance.

The tax rate in 2025 may be set in amounts not exceeding 1% of the price of accommodation per day excluding VAT, but the amount of tax may not be less than 100 rubles per day of accommodation. Within five years the rate will increase to 5%.

Taxpayers will be organizations and individuals providing services for the provision of temporary accommodation for citizens in accommodation facilities (hotels, hotels, hostels, etc.) entered in the relevant register. Persons renting out apartments and other facilities that are not included in the register should not pay tax.

The tax will be calculated during the tax period in which the full settlement with the buyer of the service takes place.

The tax will have to be paid at the end of the quarter as part of a single tax payment. The deadline is not later than the 28th day of the month following the expired quarter.

The tax return will have to be submitted to the location of the accommodation facility no later than the 25th day of the month following the expired tax period.

Tourist tax is an indirect tax, it will be charged to the residents, except for privileged categories of individuals.

When reimbursing employees for business travel expenses, tourist tax may be taken into account for profits tax purposes as part of business travel expenses (Letter from the Ministry of Finance of Russia dated 07.10.2024 N 03-03-06/1/96816).