1. Tax Incentives for the Hotel Industry
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.
