Your Hotel Bill in 2026: A New Tourist Tax Explained

A new line item is appearing on hotel bills across Russia. The tourist tax, which became law at the start of 2025, is set for an increase next year. According to tax expert Evgenia Memruk, founder of the Business and Taxes Training Center, the rate in 2026 will be capped at 2% of a guest's daily accommodation cost, excluding VAT and the tax itself.

However, there's a significant catch for budget travelers. The law sets a minimum daily payment of 100 rubles, regardless of how inexpensive the room might be. Memruk provided a clear example: a room costing 2,000 rubles per night would see a calculated tax of just 39.22 rubles at the 2% rate. Yet, because of the 100-ruble floor, the guest pays the higher minimum. A three-night stay would therefore incur a 300-ruble tax.

The tax is classified as a local levy, meaning regional authorities decide whether to implement it. While optional, most Russian regions have adopted it. The planned increases are gradual: after the 2% rate in 2026, it is scheduled to rise to 3% in 2027, climbing to a permanent 5% by 2029. For now, travelers should anticipate that nightly minimum as they plan their 2026 itineraries.