Travelers paid 338.4 million hryvnia in tourist tax for January-November 2025, which is 35.4%, or 88.4 million hryvnia, more than in the same period of 2024, according to the State Tax Service of Ukraine (STS).
According to data published on the agency’s website, Kyiv and Lviv region remain the most visited tourist destinations among the regions, together receiving almost 40% of the total amount of tax: Kyiv provided 68.8 million hryvnia in revenue, and Lviv region provided 61.6 million hryvnia.
A significant portion of the tax also came from the Ivano-Frankivsk region (UAH 45.6 million) and the Zakarpattia region (UAH 30.4 million).
“The holiday season is the peak load on the infrastructure of cities and communities. The tourist tax is an important source of revenue for local budgets, with funds directed towards the development of tourist infrastructure, improvement of territories, support for cultural and festive events, and improvement of services for visitors to the regions,” the State Tax Service noted.
The State Tax Service reminded that the tourist tax is paid by Ukrainian citizens, foreigners, and stateless persons as an advance payment before temporary accommodation in places of residence.
Tax agents are business entities that provide temporary accommodation services (hotels, hostels, holiday homes, etc.), and they transfer the collected funds to the local budget. The list of such agents is published on the websites of local councils.
The rates of the tax are set by local councils for each day of stay at up to 0.5% of the minimum wage for Ukrainian citizens and up to 5% for foreigners.
Persons/children with disabilities, persons/children accompanying persons with disabilities of group I, and war veterans are exempt from paying the tourist tax.
