Who is exempt from paying tourist tax in Ukraine and how can you confirm your right to this exemption?

Are you planning a trip and want to know who is exempt from paying tourist tax? In Ukraine, there are several categories of people who are exempt from this tax. Find out who is eligible for the exemption and what documents you need to provide as proof

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A tourist tax is a local tax paid by travelers during temporary stays in hotels, hostels, private estates, or other places of accommodation. It is intended to develop tourism infrastructure and local communities. However, not everyone is required to pay it: the law provides for a number of exceptions for certain categories of citizens.

Exemption from tourist tax is regulated by Article 268 of the Tax Code of Ukraine. This means that in some cases, staying in a hotel or other accommodation does not incur additional costs. However, in order to take advantage of this exemption, it is important to know who is eligible and what documents need to be presented.

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Who is eligible for exemption from tourist tax?

The following are exempt from paying the tax:

- local residents of the settlement where the tax is in effect (including tenants under a lease agreement);

- employees on business trips;

- people with disabilities, children with disabilities, and one accompanying person;

- war veterans;

- Chernobyl accident liquidators;

- persons who have arrived on vouchers for treatment, recovery, or rehabilitation at licensed institutions;

- children under 18 years of age;

- children's sanatoriums, health, and medical institutions;

- first- and second-degree relatives living in the family's home;

- internally displaced persons (IDPs), if the certificate indicates their actual address of residence.

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What documents are required to confirm the exemption?

To take advantage of the tourist tax exemption, you must provide documents confirming your status or circumstances:

- passport or residence permit — to confirm the place of registration;

- housing lease agreement;

- business trip order;

- disability certificate or ID;

- war veteran or Chernobyl liquidator ID;

- voucher or referral for treatment or rehabilitation;

- child's birth certificate;

- documents confirming family ties;

- IDP certificate.

Important note: if a person cannot present documents confirming their right to a discount, they are automatically considered a tourist tax payer, even if they actually belong to one of the discount categories.

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