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Special tax regimes: types and benefits

Posted: Mon Jan 06, 2025 3:46 am
by sadiksojib35
Tourist tax rates
The final tourist tax rate will be determined by local authorities. Different rates can be set based on the hotel category, number of stars, high and low season.

The rate cannot be higher than that set out in the Tax Code. In 2025, the limit is set at 1% of the cost of the service.

Later, the percentage will grow. In 2026, it will be 2%, in 2027 - 3%, in 2028 - 4%, from 2029 - 5%. At the same time, the minimum tax amount has been established - 100 rubles per day.



How to calculate tourist tax
Accountants should have no problem with the belarus phone number lead new payment. The established percentage is calculated from the daily room rate excluding VAT. The tourist tax should be included in the guest's payment document as a separate line.

It is important to take into account: if it turns out that the total tax amount for the day does not reach the minimum (100 rubles), then you need to calculate the amount based on this mandatory threshold.

Let's imagine that a man stayed overnight at a hotel in Sochi. He rented a room for 9 thousand. If we consider that the tourist tax in Russia is set at 1%, then for this guest it will be 90 rubles - this is 1% of 9 thousand. The final tax amount is less than the minimum, so the man must pay 100 rubles. Therefore, the business must pay 100 rubles for this guest.

Another example. A girl flew to Svetlogorsk and stayed at a hotel for 5 days. The cost of a day at the hotel is 13 thousand rubles. If we consider that the tourist tax is 1%, then the girl must pay an additional 650 rubles. It is easy to calculate this amount: 1% of the price per day - 130 rubles. Since the girl stayed for 5 days, we multiply 130 rubles by 5. Total: 650 rubles.