Local Taxes and Fees

Local taxes and fees are levied grounding on the Decree of the Cabinet of Ministers of Ukraine as of May 20, 1993 No56-93 “0n Local Taxes and Fees” with changes and amendments.

Local taxes and fees, the mechanism of levying and the procedure of their payment is established by bodies of local self-government and are valid on their territory.

Foreign legal entities and citizens pay local taxes and fees on equal conditions with legal entities and citizens of Ukraine, if not otherwise stipulated by international agreements and the legislation of Ukraine.

LOCAL TAXES AND DUTIES
TAXES
Tax on advertising
Municipal rate
DUTIES
Hotel fee;
Fee for car parking;
Market fee;
Fee for issuing apartment warrant;
Resort fee;
Fee for participation in races on hippodrome;
Fee for winning in hippodrome
Fee from persons participating in totalizator game on hippodrome;
Fee for right to use local symbolism;
Fee for right to carry out TV and film shooting;
Fee for conducting local auctions, bargain sales and lotteries:

Fee for crossing the territory of near-border regions by automobile transport heading abroad;
Fee for permission of trade object and serving sphere settlement;
Fee for dogs’ owners
Fee for tourist excursions