- The tourist tax is a local tax, the funds from which are credited to the local budget.
Payers of the tax:
The taxpayers are citizens of Ukraine, foreigners, as well as stateless persons who arrive in the territory of an administrative-territorial unit, which has a decision of a village, town, city council or council of a united territorial community, established in accordance with the law and a prospective plan for the formation of community territories, on the establishment of a tourist tax, and temporarily placed in places of residence (overnight), defined by subparagraph 268.5.1 of paragraph 268.5 of Article 258 of the Tax Code of Ukraine.
- Resident is (Reference)
- Non-resident is (Reference)
- Tourist tax is not included in the room rate and is paid separately, except for groups of individuals who are exempted from paying it.
- Rack rate not includes the tourist fee which was determined by Ukrainian city administration. Tourist tax is paid separately, except groups of persons who are exempt from paying it.
- A prerequisite for exemption from paying a tourist tax is the availability of an order for a business trip with the Guest upon arrival and / or providing its scan upon reservation. To ensure that the tourist fee will not be included to the bill when reservation is paid by bank transfer, it is necessary that a scan of the order for a business trip will be sent with the reservation application to the reservation department. Otherwise, the tourist tax will be included to the bill.
Groups of persons free of tourist tax:
- Persons with disabilities, children with disabilities, who carry relevant documents and persons who accompany physically challenged people (no more than one attendant for disabled person of group I or children with disabilities).
- Veterans of the war, with the appropriate certification (including ATO participants).
- Participants in the liquidation of the consequences of the Chernobyl nuclear power plant accident, with the relevant documents.
- Persons arriving on card of admission to the sanatorium and boarding houses, having a card of admission with them.
- Children under the age of 18 years.
- Persons permanently residing, including on the terms of employment contracts, in a village, town or city, whose councils set such a fee.