Overview
- Samara’s City Duma voted to implement the levy from January 1, 2026, applying to hotels and other registered accommodation providers.
- The rate will be 1% in 2026, then 2% in 2027, 3% in 2028, 4% in 2029, and 5% from 2030, matching the progressive limits set by federal law.
- Based on Federal Tax Service data, the city projects 95 million rubles in 2026, 133 million in 2027, and 143 million in 2028, with these sums built into the 2026–2028 budget plan.
- Proceeds are slated for improvements to public spaces, maintenance of urban infrastructure, and creation of new attractions for visitors.
- The move follows Russia’s 2025 switch from a resort fee to a nationwide tourist‑tax framework that municipalities adopt at their discretion, with several regions already collecting and nearby cities in Samara Region set to start in 2026.