Tourist tax and benefits

According to the Tax Code of Ukraine (clause 268.2.2, clause 268.2, article 268), the following categories of persons do not pay the tourist tax:

• those who permanently reside in a settlement where a tourist tax is established, including those who live under a rental agreement;

• those who arrived on a business trip or temporarily reside in housing owned by individuals (owned or used under a rental agreement);

• persons with disabilities, children with disabilities and one accompanying person for persons with disabilities of group I or children;

• war veterans;

• liquidators of the consequences of the Chernobyl accident;

• persons who arrived for treatment, recovery or rehabilitation on vouchers (course tickets) to institutions licensed and accredited by the Ministry of Health;

• children under 18 years of age;

• children's medical and health care facilities;

• relatives of the first and/or second degree of kinship who temporarily reside in the individual's home;

• internally displaced persons, if their address of actual residence is indicated in the relevant certificate.