From 01 January 2011 local councils in the Ukraine may introduce a tourism tax which according to the Tax Code of Ukraine applies to citizens of Ukraine, foreigners as well as stateless persons who temporarily stay in their territory.Persons who permanently rent residential property, disabled individuals, handicapped children and persons who accompany them (no more than one), persons who travel on business trips, war veterans, people who travel to sanatoria and emergency workers of the Chernobyl consequences are exempt from the new tax which amounts 0.5% to 1% of the accomodation costs.
