In Ukraine, the taxation of income from tourist accommodations, such as those offered through Airbnb, is not governed by a one-size-fits-all rule. Instead, tax obligations are influenced by the provider's residency status. Ukrainian residents and non-residents may find themselves subject to different tax rates and obligations. Home Owners need to account for income tax, alongside regional and municipal levies, including the tourist tax.
Tourist Tax
Effective January 1, 2019, Ukrainian law mandates a tourist tax for individuals staying in short-term rental accommodations like Airbnb. The rate for this tax is approximately 26.00 UAH per day for Ukrainian citizens. For international guests, the ceiling is set at 208.65 UAH (roughly 6.6 Euros) per night. However, it's important to recognize that local authorities have the discretion to set specific rates within their jurisdictions, leading to variations in tax rates across different locations. Hosts should thoroughly research exemptions to the tourist tax within their area and ascertain the precise rate applicable to their operations.
For Detailed Inquiries:
Hosts seeking more comprehensive guidance or specific information regarding taxation and regulatory requirements are encouraged to reach out directly to the relevant Ukrainian authorities:
Ministry of Finance of Ukraine
Telephone: +38 (044) 201-56-30Email: infomf@minfin.gov.ua, presa@minfin.gov.ua
State Tax Service of Ukraine
Address: 8, Lvivska Square, Kyiv, 3004053, UkraineTelephone: +380 44 272 6255Email: post@tax.gov.uaWebsite: [www.tax.gov.ua](http://www.tax.gov.ua/)