The research relevance is determined by the federal law on inclusive tourism, which was adopted in December 2025 and enters into force on 1 September 2026, and by the persistent gap between regulatory expectations and the actual state of regional tourism infrastructure in Russia: with more than 12 million persons with disabilities, only about 3 % are able to travel independently, while nearly 90 % of tourist facilities do not meet accessibility requirements. The paper aim is to identify the key barriers to inclusive tourism development in the constituent entities of the Russian Federation and to design an instrumental matrix of regional policy. The methodology combines a systematic literature review, content analysis of regulatory acts and strategies, comparative case analysis of leading and lagging regions, and international benchmarking. The study confirms a profound territorial unevenness of accessibility, ranging from 25–30 % of adapted facilities in Moscow and St. Petersburg to less than 5 % in most regions of the North Caucasus, the Far East and Siberia. A typology of barriers – infrastructural, informational, human-resource, regulatory and financial – is formulated, and a matrix of corresponding policy instruments is proposed, oriented towards the implementation of the new federal legislation. The scientific novelty lies in justifying a comprehensive model of barriers adapted to Russian regional specifics and in developing an instrumental matrix that ensures a systemic transition from point-by-point adaptation of facilities to the accessible tourism environment formation as a full-fledged segment of the service economy.