In Ukraine, there are several exemptions regarding the payment of the tourist tax, as defined by the Tax Code. Certain categories of citizens are exempt from this obligation if they confirm their eligibility with the appropriate documents.
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Who is Exempt from the Tourist Tax
- Individuals registered in settlements where the tourist tax is imposed, including those residing under rental agreements;
- Citizens on official business trips;
- People with disabilities, children with disabilities, and their accompanying person;
- War veterans;
- Participants in the cleanup of the Chernobyl disaster;
- Individuals who come to licensed medical institutions on vouchers for treatment, rehabilitation, or recovery;
- Children under 18 years old;
- Children’s sanatoriums, health resorts, and medical institutions;
- Immediate family members (first and second degree of kinship) residing in the homes of relatives;
- Internally displaced persons (IDPs), if the certificate indicates the actual place of residence.
“According to Article 268 of the Tax Code, the following are exempt from the tourist tax: residents of settlements where such a tax is established (including those residing under rental agreements); individuals on official business trips; people with disabilities, children with disabilities, and one accompanying person; war veterans; participants in the cleanup of the Chernobyl disaster; individuals who come on vouchers for treatment, rehabilitation, or recovery to licensed institutions; children under 18 years old; children’s sanatoriums, health resorts, and medical institutions; immediate family members (first and second degree of kinship) residing in the homes of relatives; internally displaced persons, if the IDP certificate indicates the actual place of residence”.
What Documents are Required to Confirm Eligibility for Exemption
- Passport or residence permit confirming the place of registration;
- Rental agreement for individuals residing under rental conditions;
- Order for business trip — for individuals on official business trips;
- Certificates or documents confirming disability;
- Veteran’s certificate or certificate of participation in the Chernobyl disaster cleanup;
- Voucher or course certificate for treatment, rehabilitation, or recovery;
- Child’s birth certificate;
- Documents confirming family ties;
- IDP certificate — for internally displaced persons.
In the absence of confirming documents, an individual is automatically considered a taxpayer of the tourist tax, even if they actually belong to an exempt category.