Tourist tax in the Kaliningrad Region: prospects and consequences

In 2025, the tourist tax began to operate on the territory of the Russian Federation, replacing the resort fee. Due to Kaliningrad region’s touristic industry development the incomes expected from the tax mentioned above are relevant in terms of forecasting and important for Kaliningrad’s economy. The paper presents tourist tax versus resort fee parameters comparison together with strong and weak features of both. The new tax influence on touristic business in Kaliningrad region has been investigated. One of the points of the research is analysis of economic performance of tourist tax introduction and financial forecast of its amount. Tourist tax and value added tax mutual influences were considered via tax shields approach. The paper formulates tourist tax calculation including VAT tax shield. It gives corrections on tourist tax amounts. Calculations include current VAT sizes: 5 %, 7 % and 20 %. Corrected rates of touristic tax were presented as a part of gross sales in accordance with VAT influence. The paper considers touristic tax rates according to 20 % VAT under various gross profit rates and shares of wage in costs. The overall conclusion regarding tourist tax impact on hotel business total tax burden shows its modest relative rate.