Tourist Tax in Ukraine: Who Is Exempt from Payment and What Documents Are Required

Certain categories of citizens may be exempt from paying the tourist tax, but to do so, it is necessary to provide documents confirming the right to the exemption. If such documents are not available, the person is considered a payer of the tax.

According to subparagraph 268.2.2 of the Tax Code of Ukraine, the following are exempt from the tourist tax:

• persons who permanently reside in a settlement where the tourist tax is established;
• citizens on official business trips;
• persons temporarily residing in housing owned by an individual or used under a lease agreement;
• persons with disabilities, children with disabilities, and one accompanying person of a person with a group I disability or a child with a disability;
• war veterans;
• participants in the liquidation of the consequences of the Chernobyl disaster;
• persons who arrived for treatment, wellness, or rehabilitation with vouchers to institutions licensed for medical practice and accredited;
• children under 18 years old;
• children’s medical and wellness and sanatorium-resort institutions;
• family members of the first and second degree of kinship temporarily residing in an individual’s housing;
• internally displaced persons if the actual residence address is indicated in the IDP certificate.

To confirm the right to exemption, appropriate documents must be provided.

Thus, permanent residence is confirmed by documents containing information about the registration of the place of residence. This is provided for in Article 2 of the Law of Ukraine No. 1871-IX "On the Provision of Public (Electronic Public) Services Regarding Declaration and Registration of Place of Residence in Ukraine." Such documents include a Ukrainian citizen’s passport, a permanent or temporary residence permit, a refugee certificate, or a certificate of a person in need of additional or temporary protection.

Residence under a lease agreement is confirmed by a housing lease contract in accordance with Article 759 of the Civil Code of Ukraine.

Persons on official business trips must provide an order or directive from their supervisor regarding the business trip. The requirements for such a document are defined by the Instruction on Business Trips within Ukraine and Abroad, approved by the order of the Ministry of Finance of Ukraine dated 13.03.1998 No. 59. The order must specify the purpose of the trip, the place of the business trip, the duration, the source of funding, and other necessary information. If the business trip is carried out by invitation, a copy of the invitation and, if available, the event program must also be submitted.

For internally displaced persons, the basis for exemption is a certificate of registration as an IDP, issued in accordance with the Law of Ukraine No. 1706-VII "On Ensuring the Rights and Freedoms of Internally Displaced Persons," in which the actual residence address matches the place of temporary accommodation.

As previously reported by the "Judicial and Legal Newspaper", the State Tax Service plans to expand the practice of introducing the tourist tax in Ukrainian communities, as these revenues remain locally and can be directed towards the development of territories.