Local budgets received 161.8 million hryvnias in tourist tax from January through May 2026, which is 22.6% higher than the figures for the same period last year, according to a statement from the State Tax Service of Ukraine (STS).
As noted in a post on the agency’s website on Thursday, Kyiv led the regions in terms of tourism tax revenue (34.7 million). Based on the results for the first four months of 2026, Kyiv and Lviv Oblast collected the same amount (22.5 million UAH each); however, based on the results for the first five months of 2026, Lviv Oblast lagged behind with 32.2 million UAH.
Also among the top four regions were Ivano-Frankivsk Oblast—27.8 million UAH—and Zakarpattia Oblast—14.7 million UAH.
The tourism tax is not paid by local residents of the community or individuals who rent housing there on a long-term basis; individuals on business trips (provided they have an official order or certificate); individuals with disabilities, war veterans, and participants in the cleanup of the Chernobyl accident; children under 18; individuals who have arrived at sanatoriums on medical treatment vouchers; 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, foreign nationals, and stateless persons as an advance payment prior to temporary accommodation at lodging facilities (hotels, hostels, vacation homes).
Tax agents are business entities that provide temporary lodging 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 for each day of stay at up to 0.5% of the minimum wage for Ukrainian citizens and up to 5% for foreigners.
As previously reported, revenues in Bukovel and Yaremche for the first four months of 2026 increased by 31% thanks to the fight against the shadow economy: In 2026, 211 on-site inspections of businesses were conducted at resorts in the Ivano-Frankivsk region, resulting in 7.3 million UAH in fines and the identification of 46 unregistered workers.
KYIV, LOCAL BUDGETS, STATE TAX SERVICE, TOURISM, Tourism tax
Revenues to local budgets from the tourist tax for January–February 2026 amounted to 72.5 million UAH, which is 25% higher than the figure for the same period in 2025 (58 million UAH), according to the State Tax Service of Ukraine (STS).
According to data published on the STU website, the largest revenues were traditionally generated by tourist-attractive regions: Kyiv took the lead (16.2 million UAH). Significant amounts were also received in Lviv Oblast (15 million UAH), Ivano-Frankivsk Oblast (11.8 million UAH), and Zakarpattia Oblast (5.9 million UAH).
“The tourist tax is an important source of revenue for local budgets. Thanks to these funds, communities have the opportunity to develop infrastructure, improve tourist sites, support the hospitality sector, and create comfortable conditions for both guests and residents,” the STU emphasized.
The agency reminded that the taxpayers of this fee are Ukrainian citizens, foreigners, and stateless persons who are temporarily staying in accommodations (hotels, hostels, guesthouses, etc.). Tax agents are business entities that provide temporary accommodation services—they are the ones who calculate and remit the fee to the budget.
