MOSCOW, July 12 Russian President Vladimir Putin signed a law allowing local authorities in Russia to introduce a tourist tax from 2025, which, in fact, will replace the resort fee. The document is posted on the website of the official publication of legal acts.
The law makes changes to the Tax Code in order to improve the tax system of the Russian Federation, including in terms of tourism tax. This tax will be classified as local taxes, that is, municipalities will have the right to introduce it by their own legal regulations. In Moscow, St. Petersburg and Sevastopol, the tax will be introduced by the laws of these constituent entities of the Russian Federation, in the federal territory of Sirius — by regulatory legal acts of the representative body. 
Tax rates may vary depending on seasonality and the category of accommodation facility, but cannot be higher or lower than the maximum values established in the Tax Code. The maximum tax rate in 2025 will be 1% of the cost of accommodation services in hotels and other accommodation facilities, and then will increase annually by 1 percentage point until 2029. From 2029 onwards it will not have to exceed 5%. The minimum tax amount is set at 100 rubles per day.
The tax period for this tax is a quarter, and its payers are organizations and individuals providing services for the provision of places for temporary residence. The tax will be paid to the budget at the location of hotels and other classified accommodation facilities included in the register.
The cost of services for providing places for temporary residence, provided to a number of preferential categories of citizens, will not be included in the tax base for the tourist tax. These categories include heroes of the USSR and the Russian Federation, participants in the Great Patriotic War and special military operations, combat veterans, disabled people and a number of others. Moreover, local authorities can expand the list of such preferential categories.
The law, which contains other changes, comes into force on the date of official publication, with the exception of provisions for which other deadlines are established.