Tourism Duty

Starting from 01 January 2011 local councils may decide to introduce a tourism duty. According to the Tax Code of Ukraine (the "Tax Code"), citizens of Ukraine, foreigners, as well as stateless persons who stay in the territory of a region where a tourism duty has been introduced shall pay the tourism duty (the "Tourism Duty").

The Tax Code expressly states the categories of people exempt from the Tourism Duty, namely: (i) persons who permanently rent residential property, (ii) disabled individuals, (iii) handicapped children and persons who accompany them (no more than one carer), (iv) persons who travel on business trips, (v) war veterans, (vi) people who travel to sanatoria, (vii) emergency workers of the Chernobyl consequences.