Students of Nizhny Novgorod universities can be exempt from paying travel tax
The administration of Nizhny Novgorod proposed to expand the list of categories of citizens exempt from paying tourist tax

The administration of Nizhny Novgorod proposed to expand the list of categories of citizens exempt from paying tourist tax.
The new rule provides for tax exemption for students studying both full-time and part-time. The key condition is temporary registration or accommodation in hotels, hostels and other accommodation facilities directly during the period of study in Nizhny Novgorod universities. To receive the benefit, the taxpayer must provide supporting documents on the status of the student.
At the moment, legal representatives of minors are exempt from the obligation to pay the fee if children rest within the framework of organized health measures. This benefit applies only to children's recreation institutions included in the regional register.
The tourist tax in Nizhny Novgorod was introduced by the decision of the city council on November 26, 2025 and entered into force on January 1, 2026. Currently, the base rate is 2%, but in the future until 2030 it is planned to gradually increase to 5%.



