Which regions became tourist centers?
According to the State Tax Service, UAH 91.7 million in tourist tax was paid to local budgets from July to September 2025.
In total, businesses paid UAH 234.4 million in tourist tax over the first nine months of 2025. This is 1.5 times more than during the same period before the start of the full-scale war. Kyiv, Lviv, and Ivano-Frankivsk regions remain the largest contributors to local budgets.
Local budgets received UAH 234.4 million in tourist tax for the first nine months of 2025. This is 36% more than in the same period last year and 1.5 times more than before the start of the full-scale war.
The summer season is traditionally the “golden time” for the tourism industry. Businesses paid 91.7 million hryvnia in tourist tax from July to September 2025. This is 20% more than in the second quarter of this year — 76.2 million hryvnia.
More than half of the tourist tax — 53% or UAH 125.2 million — was paid by large businesses: hotels, sanatoriums, and recreation centers. The remaining 47% or UAH 109.2 million was paid by small businesses, i.e., owners of apartments, estates, and small tourist facilities. It is worth noting that revenues from small businesses increased by 39%, while those from large businesses increased by only 6.5% during this period.
The capital remains the undisputed leader of Ukrainian tourism. A fifth, or UAH 51 million, of the tourist tax was paid in Kyiv. 81% of this amount came from large businesses.
Lviv region is in second place with UAH 42.5 million — here the share of large businesses is smaller, 56%. Ivano-Frankivsk region closes the top three — UAH 32.5 million, while 55% of the tourist tax in the region was paid by small businesses.
The amount of tourist tax collected in the Odesa region increased the most during the holiday season. Despite this, the region’s figures for the first nine months are still 17% lower than for the same period in 2021.
Compared to the pre-war period, the amount of tourist tax collected in Bukovina increased fivefold. At the same time, 90% of the amount was provided by owners of apartments, estates, and small tourist facilities. Ivano-Frankivsk region is also among the leaders: the amount of tourist tax for this period increased 4.5 times.
