A guest has paid for the room, then learns about an additional tourist tax at check-in. To prevent this misunderstanding, a hotel needs a clear explanation before booking and a consistent process for reception staff. Apartment operators first need to establish whether that particular guest has an obligation to pay.
Sources checked on 8 October 2026. For your property, review the local council decision, your tax agent status and the circumstances of the stay with your accountant.
Start with the local council decision
Tourist tax goes to the local budget. The Tax Code sets the rules and maximum rates, while the relevant village, settlement or city council introduces the tax in its territory. A maximum amount mentioned in a news article is therefore not automatically your hotel’s rate. Check the decision applicable to the property’s address, its effective date and the rates for domestic and inbound tourism. The main rules appear in Article 268 of the Tax Code on the State Tax Service website.
The guest is the taxpayer; the tax agent collects the tax and transfers it to the budget. Section 268.5 provides for several categories of agents, including legal entities and individual entrepreneurs providing temporary accommodation. The council publishes its list of agents on its official website. Apartment owners should check that list and the legal basis for collection, rather than determine their status solely from the fact that they rent out a flat.
The rate depends on the minimum wage, not the room price
Subparagraph 268.3.1 caps the rate at 0.5% of the minimum wage for domestic tourism and 5% for inbound tourism. The relevant minimum wage is the amount on 1 January of the reporting year. In 2026 it is UAH 8,647; the State Tax Service gives maximum daily amounts of UAH 43.24 and UAH 432.35 per person. These are ceilings; the council sets the actual percentage. Source: the State Tax Service explanation of 2026 rates.
A discount on accommodation does not change the tax base: the charge depends on taxable occupants and days. Check residency under the Code when choosing the tourism category. A foreign passport alone does not establish inbound tourism, because a foreign national can be a Ukrainian resident. If the status is unclear, refer the question to your accountant before calculating the charge.
Who to exclude from the calculation
Subparagraph 268.2.2 lists people who cannot be tourist tax payers. They include children under 18, permanent residents of the relevant locality, people with disabilities and specified accompanying persons, and war veterans. An exclusion for registered internally displaced people has a condition: their certificate must show the accommodation address as their actual place of residence or stay. This is only part of the list, so check the grounds against the full text of subparagraph 268.2.2.
Check business trips separately. The exclusion in clause “b” concerns individual residents defined by the individual-resident provision of subparagraph 14.1.213. Saying “I’m here for work” is insufficient: the applicable grounds and documents must support the claim. The State Tax Service identifies an employer’s business trip order as supporting evidence. Give reception staff a short instruction covering which documents to check and whom to consult when a case is unclear. Document examples appear in the State Tax Service guidance on confirming status.
Why apartments need a separate check
Flats, rooms, cottages and other temporary accommodation are included in the list of premises in subparagraph 268.5.1 “b”. That does not mean every occupant pays the tax.
Subparagraph 268.2.2 “b” also excludes those individual residents staying temporarily in these premises when the premises belong to individuals through ownership or a right of use under a rental agreement. This is a separate ground relating to private accommodation; it is not limited to business trips. The label “aparthotel” or “apartments” does not answer the question. Check the legal status of the premises, the owner or user and the guest’s residency. Basis: subparagraphs 268.2.2 “b” and 268.5.1 “b” of the Tax Code.
Example: two guests and three days
A hypothetical hotel accommodates two adult non-residents who are tourist tax payers for three taxable days. Assume that the local council has set a 1% rate for inbound tourism. This is an illustration, not the rate of a particular municipality.
- For one person per day: 8,647 × 1% = UAH 86.47.
- For two people for three days: 86.47 × 2 × 3 = UAH 518.82.
The room price is not part of the formula. Anyone with confirmed grounds for exclusion is left out of the taxable guest count. For other rates, preserve calculation precision; rounding the total cash payment does not change the tax liability. The State Tax Service explains reporting tax in hryvnias and kopecks in its guidance on calculation and declarations.
Payment before check-in and changes to the stay
The taxpayer pays the tax in advance, before temporary accommodation; accommodating a taxpayer requires a document confirming payment. Explain the amount and conditions beforehand, retain the payment evidence and connect it to the stay. Tax already paid for the same period within the same administrative territory must not be collected again. Basis: subparagraphs 268.6.1–268.6.2 of the Tax Code.
Do not count taxable days solely from calendar dates. The Code defines a day through consecutive checkout times, and the State Tax Service specifies a one-day tax base for hourly accommodation, without dividing the charge by hours. Agree how to handle unusual arrivals with your accountant using the 2026 State Tax Service explanation. Explain the guest-facing conditions in your rules for early check-in and late check-out.
When a person leaves the territory where the tax applies early, subparagraph 268.6.3 provides for a refund of the overpaid amount under the Code’s procedure. Record the changed stay and pass the documents to your accountant: leaving the room and leaving the relevant territory do not always coincide.
What to check in your records
- The applicable council decision, rates and tax agent status.
- The actual occupants, their status and confirmed grounds for exclusion.
- Accommodation days, booking changes and payment or refund documents.
- Reconciliation of accommodation records and tax charges before the quarterly declaration.
The basic reporting period is a quarter. The council may require monthly advance payments; these do not remove the quarterly declaration and final reconciliation. Check your municipality’s payment arrangements against section 268.7 of the Tax Code.
Bookings, guest details and payment records in Aplus PMS help gather accommodation information for review. Agree the tax calculation, exclusions and tax documents with your accountant. Start with a short reception instruction: which rate to apply, which documents to check and when to refer a question to the accountant.