Russian tourist tax: maximum rate 2% in 2026, 3% in 2027
The maximum tourist tax rate (Tax Code art. 418.5) is 1% in 2025, 2% in 2026, 3% in 2027, 4% in 2028 and 5% from 2029, but not less than RUB 100 per night. The actual rate is set by the municipality.
What this changes in the calculation
If the tourist tax applies to short-term lets, it is no more than 2% of revenue in 2026; rental income is subject to income tax separately.
- Source
- consultant.ru
- Status
- verified
- Published