Tourist tax up to 0.5% of the minimum wage per night; platforms become tax agents from 2027

According to the tax service brochure, the levy for domestic tourism is up to 0.5% of the minimum wage per person per night (about UAH 43 in 2026), for inbound tourism up to 5%; the rate is set by the local council and paid through agents. From January 1, 2027 income received through platforms is taxed at 10% within the annual threshold and 23% above it, without the military levy; the platform withholds the tax.

What this changes in the calculation

For short letting in Ukraine from 2027: 10% of income received through a platform.

Takes effect January 1, 2027

Source: tax.gov.ua
Status: verified
Published: October 31, 2026

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