According to Experts.news, Ukraine’s local budgets received 287.22 million UAH in tourist tax revenue from January through September 2026, which is 23%, or 53 million UAH, more than during the same period last year, according to the registration data monitoring service “OpenDataBot.”
According to analysts, compared to the corresponding period in pre-war 2021, tourism tax revenues nearly doubled in nominal terms.
The bulk of the payments came from legal entities, which transferred 154.25 million UAH—or 54% of the total amount—to local budgets. Individual entrepreneurs accounted for 132.97 million UAH, or 46%.
At the same time, the structure of revenues varies significantly by region.
In 16 regions of Ukraine, the majority of the tourist tax is paid by individual entrepreneurs. The largest share of such revenue was recorded in the Chernivtsi region, where entrepreneurs accounted for 87% of the total tax.
In only six regions do companies account for the majority of the tourist tax. The highest corresponding figure was recorded in Kyiv, where legal entities accounted for 81% of the revenue.
The budgets of Kyiv and Lviv Oblast received the largest amounts of tourist tax revenue over the first nine months of 2026—55.21 million UAH each. Ivano-Frankivsk Oblast ranks third with 40 million UAH, and Zakarpattia Oblast ranks fourth with 30.42 million UAH.
These four regions account for approximately 63% of Ukraine’s total tourist tax revenue.
The highest growth rates in payments were recorded in Rivne Oblast—47% compared to the same period in 2025—Transcarpathian Oblast—44%—and Cherkasy Oblast—43%.
The tourist tax is a local tax paid by individuals during temporary stays at hotels, hostels, guesthouses, and other lodging facilities. Businesses and sole proprietors providing such services act as tax agents.
Tax rates are set by local government bodies within the limits defined by the Tax Code of Ukraine. The funds collected are credited to the budgets of local communities.
The growth in tourism tax revenue reflects an increase in nominal tax payments; however, this does not in itself indicate a corresponding increase in the number of tourists, as the amounts are also influenced by tax rates and the structure of accommodations.
Based on results from January through September 2026, Lviv Oblast has practically caught up with Kyiv in terms of tourism tax revenue—both regions contributed 55.21 million UAH to their local budgets, according to data from the “OpenDataBot” service and data analysis by the Experts Club analytical center.
According to analysts, the difference between Kyiv’s and Lviv Region’s revenues is only 6,000 UAH. At the same time, the growth rates of these payments differ significantly.
In Lviv Oblast, the tourist tax increased by 30% over nine months compared to the same period in 2025, while in the capital, the increase was 8%.
Ivano-Frankivsk Oblast ranked third in terms of revenue, with its local budgets receiving 40 million UAH in tourist tax.
The Zakarpattia region ranks fourth with 30.42 million UAH.
The combined revenue from these four regions totaled approximately 180.84 million UAH, or 63% of Ukraine’s total tourism tax revenue.
Revenue grew the fastest in the Rivne region, where payments increased by 47% over nine months.
The Zakarpattia Oblast showed a 44% increase, and the Cherkasy Oblast, a 43% increase.
According to “OpenDataBot,” in most regions, the tourist tax is primarily paid by individual entrepreneurs. This pattern is characteristic of 16 regions of the country.
In particular, in the Chernivtsi region, sole proprietors account for 87% of tourism tax revenue.
In Kyiv, the situation is the opposite: 81% of payments came from legal entities. This is one of the most notable indicators of the corporate sector’s dominance among tourism tax payers.
In total, over the first nine months of 2026, Ukrainian local budgets received 287.22 million UAH in tourist tax revenue. Compared to the same period the previous year, revenue increased by 23%, or 53 million UAH.
The tourist tax is one of the local taxes, the revenue from which remains in the budgets of local communities. It is paid by individuals temporarily staying in hotels and other lodging facilities, and the funds are remitted by tax agents designated by law.
From January through September 2026, 20,364 enforcement proceedings were initiated in Ukraine to collect tax debts from companies. The largest number of new proceedings involved companies in the wholesale trade, agriculture, and construction sectors.
This is evidenced by the results of a study by Opendatabot, published on November 9, 2026, based on information from the Unified Register of Debtors.
According to analysts, the number of new enforcement proceedings over the first nine months of this year nearly matched the total for all of 2021, when 20,687 such cases were opened.
By comparison, 14,829 proceedings were initiated in 2022 to collect corporate tax debts, 22,227 in 2023, 26,100 in 2024, and 26,847 in 2025.
Thus, in the first nine months of 2026, the number of new proceedings already accounted for approximately 76% of the total for the entire previous year.
The largest number of new proceedings was registered against companies whose primary business activity is wholesale trade. This sector accounted for 4,249 proceedings, or 20.9% of the total.
Agriculture ranked second with 1,814 proceedings, accounting for 8.9% of the total.
Construction ranked third, with 1,521 proceedings, or 7.5%.
The top five sectors with the highest number of new proceedings also included retail trade, with 808 cases, and real estate transactions, which accounted for 803 proceedings.
In addition, 726 proceedings were opened against land and pipeline transportation companies, 590 in the food service sector, 548 in civil engineering, and 522 in warehousing.
In total, the five economic sectors with the highest number of proceedings accounted for 9,195 cases, or 45.2% of all new proceedings.
At the same time, these statistics do not mean that enterprises in these sectors have the largest amounts of tax debt. The study reflects the number of enforcement proceedings, not the amount of funds subject to collection.
According to Opendatabot, as of October 19, 2026, a total of 36,409 enforcement proceedings in favor of the State Tax Service remained active.
This is approximately 1% more than in early December 2025, when there were 36,063 such proceedings.
At the same time, the scale of tax debt among Ukrainian businesses is significantly greater than the number of companies subject to enforcement proceedings.
According to a separate Opendatabot study, as of July 1, 2026, 218,731 companies had tax debts, and their total debt amounted to 263.32 billion UAH.
In the first half of the year, the number of companies with tax debts increased by 3%, while the total amount of debt rose by 4%.
At the same time, not all tax debts are referred for enforcement. The initiation of enforcement proceedings is a separate stage of the collection process, so the total number of companies with tax debts cannot be directly compared to the number of enforcement proceedings.
You can check whether there are any relevant proceedings against a specific company through the Unified Register of Debtors.
Sources: Opendatabot, study dated November 9, 2026; Opendatabot, study on tax debts dated September 7, 2026.
BUSINESS, CONSTRUCTION, DEBT, TAX, TRADE
The Myrhorod Bakery Complex No. 1 ranked first among Ukrainian enterprises in terms of the number of active enforcement proceedings aimed at collecting tax debts. As of October 19, 2026, 80 such proceedings remained open against the company.
This is according to a study by Opendatabot, published on November 9, 2026, based on data from the Unified Register of Debtors.
According to analysts, at the end of 2025, there were 79 active enforcement proceedings registered against the Myrhorod Bread Products Plant No. 1. Thus, over the comparable period, their number increased by one.
At the same time, among the companies that made it into the current top ten by number of active cases, the Rivne Automobile Repair Plant recorded the largest increase.
While the company had no active proceedings in the relevant sample at the end of 2025, as of October 19, that number had reached 43.
At the Zhytomyr Regional Road Administration, the number of active cases increased from 19 to 42.
Another significant increase was recorded for the Makharintsi Agricultural Firm, where the number of active cases rose from 22 to 34.
At the company “Bioresursservice,” this figure rose from 21 to 31 proceedings.
Separately, Opendatabot identified the companies against which the largest number of new enforcement proceedings for the compulsory collection of tax debts were initiated between January and September 2026.
Agrofirma Makharintsi topped the list with 32 cases opened against it over the nine-month period.
In second place was the Pervomaisky Granite and Crushed Stone Quarry with 29 new cases.
Third place went to the “Pryluky” Oil Extraction Plant, with 23 proceedings opened against it.
Next were the “Praktika” Educational Complex with 20 proceedings and the Verkhovyna Road Maintenance Division of the Ivano-Frankivsk Regional Road Administration with 19.
In addition, 17 new investigations were recorded for each of the following companies: “Zhitlovik,” “Vizavi,” “Ukrainian Advertising Factory,” and “Das-Group.”
Among the companies against which 16 new enforcement proceedings were opened are the “Burshtynsky” Fisheries Enterprise, “Shepetivkagaz,” “Dniproplastmas,” and the construction firm “MZhKBud.”
As of October 19, 2026, a total of 36,409 active enforcement proceedings in favor of the State Tax Service remained in Ukraine.
In early December 2025, this figure stood at 36,063 proceedings. Thus, the number of active cases increased by 346, or approximately 1%.
At the same time, 20,364 new enforcement proceedings were initiated during the first nine months of 2026.
The difference between the number of proceedings initiated during a given period and the change in the total number of active cases is explained by the fact that, over the course of the year, some previously initiated proceedings may be concluded or terminated on other grounds provided for by law.
However, the existence of multiple enforcement proceedings against a single enterprise does not mean that the company has a corresponding number of separate tax liabilities or the largest amount of debt.
Furthermore, the registry data does not allow for determining the amount of tax debt for each of the listed companies based solely on the number of proceedings.
According to separate data from the State Tax Service, previously analyzed by Opendatabot, as of July 1, 2026, a total of 218,731 Ukrainian companies had tax debts amounting to 263.32 billion UAH.
This indicates that the number of companies with tax arrears significantly exceeds the number of companies subject to enforcement proceedings.
Information about enforcement proceedings against a specific company can be checked via the Unified Register of Debtors using the EDRPOU code.
Sources: Opendatabot, study dated November 9, 2026; Unified Register of Debtors; Opendatabot, study on total tax arrears dated September 7, 2026.
In Kyiv and Dnipropetrovsk Oblast, 8,072 enforcement proceedings were initiated in the first nine months of 2026 to collect tax debts from companies, accounting for 39.6% of the total number of such proceedings in Ukraine.
This is according to a study by Opendatabot, published on November 9, 2026, based on information from the Unified Register of Debtors.
In total, 20,364 enforcement proceedings were initiated in Ukraine from January through September of this year to collect tax debts from companies.
Kyiv led in the number of new proceedings, with 4,160 cases registered, or 20.4% of the national total.
Dnipropetrovsk Oblast ranked second with 3,912 proceedings, accounting for 19.2%.
Significantly fewer new proceedings were recorded in Kyiv Oblast (1,352), Odesa Oblast (1,162), and Ivano-Frankivsk Oblast (896).
Thus, these five regions accounted for 11,482 new enforcement proceedings, or 56.4% of the total for the first nine months of 2026.
At the same time, the regional distribution of all active proceedings differs somewhat from the statistics on new cases.
According to Opendatabot, as of October 19, 2026, the highest number of active proceedings for the collection of corporate tax debts was registered in Dnipropetrovsk Oblast—6,777.
Kyiv ranked second with 4,652 active proceedings.
Next were the Kharkiv region with 2,036 cases, the Ivano-Frankivsk region with 1,997, and the Kyiv region with 1,820.
In total, the five regions with the highest number of active proceedings accounted for 17,282 cases, or 47.5% of the national total.
However, the highest number of cases does not necessarily indicate the highest level of tax debt among enterprises in the respective region.
In particular, according to another Opendatabot study, as of July 1, 2026, the largest amount of tax debt was concentrated in Kyiv—96.06 billion UAH.
In the capital, there were 58,056 companies with tax debts, or approximately 27% of all debtor companies in the country.
In the Dnipropetrovsk region, 17,042 companies had tax debts totaling 23.37 billion UAH.
In the Kharkiv region, 15,202 debtor companies were registered, with a total debt of 10.56 billion UAH.
Thus, Kyiv remains the largest hub for tax debt in terms of both the amount owed and the number of debtor companies, while the Dnipropetrovsk region leads in the number of active enforcement proceedings.
According to Opendatabot, the total amount of tax debt owed by Ukrainian companies as of July 1, 2026, was 263.32 billion UAH.
At the same time, these indicators reflect different stages of tax administration and different observation dates. Data on total debt cannot be directly equated with the number of enforcement proceedings aimed at its collection.
Sources: Opendatabot, analysis of enforcement proceedings as of November 9, 2026; Opendatabot, regional statistics on tax debts as of September 7, 2026.
The State Tax Service of Ukraine (STS) has reminded the public of the need to tax tips received by employees of restaurants, cafes, bars and other service establishments. Regardless of how the money is received, such income is subject to an 18% personal income tax (PIT) and a 5% military levy, the agency’s press service reported on November 4, 2026.
Thus, the total tax burden on tips amounts to 23%, and for every UAH 1,000 received, an employee must pay UAH 230 to the state.
The STS explained that the taxation procedure depends on whom the customer transfers the money to: directly to the employee or to the establishment, which subsequently pays it to the staff.
If a restaurant or cafe customer leaves a tip via a QR code linked to the personal bank card of a waiter or another employee, this money is considered the employee’s personal income.
In this case, the establishment does not act as a tax agent, and responsibility for declaring and paying taxes rests directly with the recipient of the funds.
In particular, the employee must independently calculate the total amount of tips received during the year, report it in the annual tax return and pay the corresponding taxes.
According to the STS clarification, income received in the form of tips in 2026 must be declared by May 1, 2027, while personal income tax and the military levy must be paid by August 1, 2027.
For example, if a restaurant employee received UAH 100,000 in tips directly to their personal bank card during the year, the total tax liability would amount to UAH 23,000, including UAH 18,000 in personal income tax and UAH 5,000 in military levy. After paying taxes, the employee would have UAH 77,000 remaining.
A different procedure applies when a customer pays a tip through a restaurant’s payment terminal together with the main bill or transfers it to the bank account of a company or an individual entrepreneur.
In this case, the establishment must record the funds received in its accounts and, when paying them to employees, withhold and transfer 18% personal income tax and a 5% military levy to the state budget.
An employee who receives such payments after taxes have already been withheld does not need to declare them additionally merely because they were received as tips.
The tax service also pointed out that regular tips for services provided cannot be considered tax-exempt gifts.
This rule applies even when the customer indicates “thank you,” “for coffee” or similar wording in the payment description of a bank transfer.
Therefore, the name of the payment itself does not change its tax status if the funds are actually remuneration for services.
The STS recommends that service sector employees retain bank statements and keep records of tips received so that they can correctly determine the amount of income subject to declaration at the end of the year.
At the same time, the legislation does not require a separate special register of tips to be maintained. Employees may independently record the relevant receipts, indicating the date and amount of each payment.
Such record-keeping will also make it possible to distinguish tips from other transfers to a personal bank card, including debt repayments, transfers from relatives and other receipts that may be subject to different tax treatment.
At the same time, the tax authorities emphasize that the method of transferring tips does not affect the obligation to pay taxes on them. The same rules apply to cashless transfers through QR codes and payment terminals as well as to tips received in cash.
For the restaurant business, the key issue remains organizing the accounting of tips and determining the party responsible for paying taxes, while for employees, it is the need to provide documentary evidence of the income received.
At the same time, the STS announcement of November 4 is a clarification of the existing taxation procedure, not the introduction of a new separate tax on tips.
Source: State Tax Service of Ukraine
