Annotation

The article examines the legal aspects of the introduction of the tourist tax in the Russian Federation from January 1, 2025, and its impact on the pilgrimage activities of religious organizations. The author analyzes the differences between a tourist fee and a tourist tax, reveals the specifics of the classification of accommodation facilities, and identifies the conflict between legislation on tourist activities and legislation on freedom of conscience in relation to the status of pilgrims and their accommodation facilities. The paper substantiates the need for legislative consolidation of the concept of "pilgrim house" (strannopriimnyi dom) as a specialized accommodation facility for pilgrims, as well as amendments to the current legislation in order to distinguish between the legal regimes of tourist and pilgrimage activities.