Tax revenues from the tourism industry in 2025 amounted to UAH 4 billion 426.2 million, which is 50.6% more than in 2024, according to the annual report of the State Agency for Tourism Development of Ukraine (DART).
As SART Chairwoman Natalia Tabaka said during the presentation of the report, excluding companies under KVED 79.90 (booking services), tax revenues grew by 35.7% last year to UAH 3 billion 987.8 million.
According to SATA, the total number of taxpayers at the end of the year was 20,700, including 3,700 legal entities (+5.3%) and 16,900 individual entrepreneurs (+20.7%). The overall growth in the number of taxpayers in tourism in 2025 compared to 2024 was 17.6% (excluding KVED 79.90 – 7%).
According to the report, local budgets received UAH 359 million in tourism tax in 2025, which is 31.5% more than in 2024. The leaders in terms of revenue were Kyiv (UAH 70 million), Lviv region (UAH 63 million), as well as Ivano-Frankivsk (UAH 46 million), Zakarpattia (UAH 31.9 million), Cherkasy (UAH 28.5 million), and Odesa (UAH 20.3 million) regions.
It is noted that for 2025, DART was allocated funding from the state budget in the amount of UAH 22.8 million. At the end of the year, cash expenditures amounted to UAH 15.6 million, and returns to the budget amounted to UAH 7.1 million. The agency exceeded its plan in terms of international events (15 held, compared to 8 planned) and licenses issued (24 issued, compared to 15 planned).
In 2025, the mining and metallurgical group Metinvest, including its associated companies and joint ventures, transferred UAH 18.7 billion to budgets of all levels in Ukraine, compared to UAH 19.8 billion in 2024.
According to the company’s press release on Monday, the largest amount of deductions was the subsoil use fee in the amount of UAH 4.6 billion, followed by UAH 3.5 billion in single social contributions and UAH 3.2 billion in personal income tax.
In addition, Metinvest’s Ukrainian enterprises paid UAH 1.9 billion in income tax and UAH 690 million in environmental tax last year. At the same time, value-added tax increased by 18% compared to last year’s figures, to almost UAH 2 billion, land fees increased by 10%, to UAH 1.4 billion, and military tax increased almost threefold, to UAH 916 million.
“The war and global challenges have changed the business reality and forced us to work in a new way. But the role of metallurgy remains strategic: it continues to support the economy, provide foreign exchange earnings, and fill the budget. As the largest company in the industry, Metinvest continues to operate, support the regions, and help the army,” said Yuriy Ryzhenkov, CEO of the group.
As reported, in 2024, Metinvest transferred UAH 19.8 billion in taxes and fees to budgets of all levels in Ukraine. In total, during almost four years of full-scale invasion, the group has supported the country’s economy with approximately UAH 74 billion.
Metinvest is a vertically integrated group of mining and metallurgical enterprises. Its enterprises are located in Ukraine – in the Donetsk, Luhansk, Zaporizhzhia, and Dnipropetrovsk regions – as well as in the European Union, the United Kingdom, and the United States. The main shareholders of the holding company are SCM Group (71.24%) and Smart Holding (23.76%). Metinvest Holding LLC is the managing company of the Metinvest Group.
The Ministry of Economy, Ecology, and Agriculture of Ukraine will resume accepting applications for grants for the development of horticulture, berry growing, viticulture, and greenhouse farming on February 2, 2026. Documents will be submitted through the Diya portal. The total budget for the program in 2026 is $465 million, according to the ministry’s press service.
“We are resuming one of the important programs to support farmers — grants for orchards and greenhouses. This is not short-term assistance, but an investment in the development of the agricultural sector, the creation of jobs in communities, and the improvement of production sustainability. (…) Our goal is to support producers, stimulate the creation of value-added products, and ensure the sustainable development of rural areas, especially in the context of war and post-war recovery,” emphasized Taras Vysotsky, Deputy Minister of Economy, Environment, and Agriculture.
The Ministry of Economy specified that grants for orchards will be available for planting and developing plantations ranging from 1 to 25 hectares. The maximum amount of support is up to UAH 10 million per recipient, but no more than UAH 400,000 per hectare. Grants for greenhouses are provided for the construction of modular greenhouses with an area of 0.4 to 2.4 hectares. The size of the grant will depend on the area: 0.4-0.6 hectares – up to UAH 2 million, 0.8-1.2 hectares – up to UAH 3.5 million, 1.6-2.4 hectares – up to UAH 7 million.
For projects in frontline and deoccupied territories, the state may cover up to 80% of the project cost. The project must be implemented on land whose ownership or use rights have been confirmed for at least seven years.
The amount of value-added tax (VAT) declared by non-residents who provide electronic services to individuals in the customs territory of Ukraine and are registered as VAT payers reached 14.4 billion hryvnia in 2025, while in 2024, the budget received 29% less – 11.2 billion hryvnia.
The “Google tax” brought over 14.4 billion hryvnia to the budget in 2025. These are funds paid by non-residents who provide electronic services to individuals in the customs territory of Ukraine and are registered as VAT payers,” wrote Lesya Karnaukh, acting head of the State Tax Service of Ukraine (STS), on her Facebook page.
According to her, 150 non-residents already pay this tax: in 2025, 12 new non-residents registered as VAT payers, and at the beginning of 2026, another five companies did so.
The leaders in paying the “Google tax” remain the world’s leading digital companies: Apple, Google, Valve, Meta, Sony, Etsy, and Netflix.
“All the electronic services we use every day contribute to the state budget. These are funds for the protection of the country, social programs, and restoration,” Karnaukh noted.
Revenues to local budgets from transport tax payments amounted to UAH 249.8 million in 2025, which is 13.7% more than in 2024, according to data on the website of the State Tax Service of Ukraine (STS).
In regional terms, the largest amounts were paid in Kyiv (UAH 74.1 million), Dnipropetrovsk (UAH 24.9 million), Odesa (UAH 20.9 million), and Kyiv (UAH 18.5 million) regions.
The STS reminded that transport tax payers are individuals and legal entities, including non-residents, who own passenger cars registered in Ukraine that meet several criteria: no more than five years have passed since their year of manufacture (inclusive), and the average market value of the car is more than 375 times the minimum wage (MW) established as of January 1 of the tax (reporting) year.
In addition, in 2025, revenues to the state budget from the environmental tax increased—35,600 taxpayers paid UAH 5.6 billion, which is UAH 219 million more than the revenues from it in 2024.
Among the regions, the largest amounts were paid in the Dnipropetrovsk region (UAH 1.1 billion) and Kyiv (UAH 1 billion). Significant revenues were also recorded in the Ivano-Frankivsk (UAH 640 million) and Zaporizhzhia (UAH 392 million) regions.
The fixed Internet provider market paid 48.5% more taxes to the state budget in January-November 2025 than in 2024—UAH 6.1 billion, according to Danylo Getmantsev, head of the parliamentary committee on finance, tax, and customs policy, in a Telegram post on Friday.
According to his data, personal income tax (PIT) and military tax (MT) increased by 61% to UAH 1.9 billion, income tax by 25.8% to UAH 0.6 billion, and value added tax (VAT) amounted to UAH 3.27 billion, which is 58.1% more than last year.
The VAT payment rate also increased by 1.1% to 9.71%.
The average salary in the fixed Internet sector increased by 26.9% and amounted to UAH 17,900 in October 2025, Getmantsev noted.
“At the same time, some operators have not stopped fragmentation, and the work of the BEB to stop crimes in this area and bring those responsible to justice has not yet become systematic,” said the head of the parliamentary committee on finance, tax, and customs policy.
According to the National Commission for the Regulation of Electronic Communications and Postal Services (NCCEC), revenues in the fixed Internet market grew by 3% in the first half of 2025, to UAH 12.1 billion, average revenue per user (ARPU) increased by 3.5% to UAH 237.8, and the number of lines decreased by 0.5% to 8.4 million. There were 2.5 million lines in rural areas, which is 7.1% more, and fixed Internet access increased to 17,000 settlements (excluding TOT).
