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.
If charitable assistance is provided to a specific individual and its amount during the reporting tax year does not exceed the total amount of income limit established on January 1 of such year (in 2025, this amount is UAH 4,240), such amount is not included in the taxable income of the recipient.
The right to rest is guaranteed to every employee, and the procedure for its implementation is determined by vacation schedules. They are mandatory for both the employer and the employees. If the employee refuses to take vacation according to the schedule, the law allows the employer to provide it forcibly - by issuing an order.