Revenue from the tourist tax collected by local budgets from January through April 2026 reached 112 million UAH, which is 13.1% higher than the figure for the same period last year, according to the State Tax Service of Ukraine (STS).
A post on the agency’s website notes that the regional leaders were Kyiv, which previously topped the ranking, and Lviv Oblast (22.5 million UAH each). The highest revenues among the regions were also recorded in Ivano-Frankivsk Oblast (18.8 million UAH) and Zakarpattia Oblast (10.3 million UAH).
The STU emphasized that revenue from the tourist tax remains entirely at the disposal of local communities, allowing them to independently finance key development projects. The funds are directed toward infrastructure modernization, the development of recreational areas, the financing of information centers for travelers, and the restoration of historical monuments.
The tourist tax is not paid by local residents of the community or individuals renting housing there on a long-term basis; individuals on business trips (provided they have an order or certificate); individuals with disabilities, war veterans, and participants in the cleanup of the Chernobyl accident; children under 18; individuals who have arrived on medical treatment vouchers to sanatoriums; and those registered as internally displaced persons (IDPs).
In today’s environment, every hryvnia paid in tourist tax helps regions maintain economic stability, create new jobs in the service sector, and enhance the competitiveness of domestic tourism.
The tourist tax is paid by Ukrainian citizens, foreigners, and stateless persons as an advance payment prior to temporary accommodation in lodging facilities (hotels, hostels, guesthouses).
Tax agents are business entities that provide temporary accommodation services (hotels, hostels, vacation homes, etc.); they transfer the collected funds to the local budget. A list of such agents is published on local council websites.
The tax rates are set by local councils at up to 0.5% of the minimum wage for Ukrainian citizens and up to 5% for foreigners per day of stay.
As reported, on April 14, the main offices of the State Tax Service in the Khmelnytskyi and Chernivtsi regions signed a memorandum of partnership regarding the administration of the tourist tax with the Kamianets-Podilskyi, Khotyn, Kytayhorod, and Staroushytsia communities.
