Ukraine:
Tax Incentives for the Hotel Industry
21 September 2010
Salans LLP
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On 8 July 2010, the Ukrainian Parliament passed the law "On
Amending Certain Legislative Acts of Ukraine with regard to the
Development and Preparation of Hotel Infrastructure for the Final
Part of the European Football Championship 2012 in Ukraine".
According to the law, from 1 January 2011 to 31 December 2020,
enterprises' profits from providing hotel services (sales of
hotel rooms and additional hotel services) in hotels of 3-, 4- and
5-star categories are exempt from CPT if such hotels have been put
into operation by 1 September 2012
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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