The Ministry of Finance plans to introduce a hotel tax in the Tax Code. The application of the new tax is expected to be introduced in all cities and municipalities after January 1, 2023.
Report informs citing the Russian press that it will replace the resort fee, which covers four Russian regions - Crimea, as well as Krasnodar, Stavropol and Altai territories - as an experiment. The introduction of the new tax is due to the need to create additional sources of income for local budgets at the expense of taxation of hotels and other accommodation facilities, which are located not only in the resort, but also in other areas.
The fee rate will be determined by local authorities, however it cannot be higher than 100 rubles per person a day. At the same time, the amount of tax may vary depending on the season, hotel category and its location.