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.
Tourist tax is not included in the room rate and is paid separately, except for groups of people 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 (this condition applies only to citizens of Ukraine, foreign citizens pay the tourist tax under any conditions).
- Residential Tourist tax – 24.00 UAH/night
- Non-Residential Tourist tax – 60.00 UAH/night