Travelers paid 338.4 million hryvnia in tourist tax for January-November 2025, which is 35.4%, or 88.4 million hryvnia, more than in the same period of 2024, according to the State Tax Service of Ukraine (STS).
According to data published on the agency’s website, Kyiv and Lviv region remain the most visited tourist destinations among the regions, together receiving almost 40% of the total amount of tax: Kyiv provided 68.8 million hryvnia in revenue, and Lviv region provided 61.6 million hryvnia.
A significant portion of the tax also came from the Ivano-Frankivsk region (UAH 45.6 million) and the Zakarpattia region (UAH 30.4 million).
“The holiday season is the peak load on the infrastructure of cities and communities. The tourist tax is an important source of revenue for local budgets, with funds directed towards the development of tourist infrastructure, improvement of territories, support for cultural and festive events, and improvement of services for visitors to the regions,” the State Tax Service noted.
The State Tax Service reminded that the tourist tax is paid by Ukrainian citizens, foreigners, and stateless persons as an advance payment before temporary accommodation in places of residence.
Tax agents are business entities that provide temporary accommodation services (hotels, hostels, holiday homes, etc.), and they transfer the collected funds to the local budget. The list of such agents is published on the websites of local councils.
The rates of the tax 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.
Persons/children with disabilities, persons/children accompanying persons with disabilities of group I, and war veterans are exempt from paying the tourist tax.
The Bucharest authorities plan to introduce a tourist tax of €2 per night for each visitor to the city from 2026.
The tax will be levied on tourists staying in hotels and hostels, as well as in apartments rented through booking platforms, including Booking and Airbnb.
According to city hall estimates, revenue from the new tax could reach 15 million lei per year. The funds raised are planned to be used to develop tourist infrastructure, promote Bucharest as a tourist destination, and improve services for visitors to the city.
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.
The amount of tourist tax paid in January-July 2025 amounted to UAH 178 million, which is UAH 46.9 million, or 35.7% more than in the same period of 2024, according to the website of the State Tax Service (STS) of Ukraine.
According to a statement on the agency’s website on Tuesday, the leaders among the regions of Ukraine remain Kyiv (UAH 42.5 million to the local budget), Lviv (UAH 33.2 million), Ivano-Frankivsk (UAH 26.1 million), and Zakarpattia (UAH 15.3 million).
The STS reminded that the tourist tax is paid by citizens of Ukraine, foreigners, and stateless persons as an advance payment to tax agents before temporary accommodation in places of residence. Persons and children with disabilities, persons accompanying persons with disabilities of group I or children with disabilities, as well as veterans, are not subject to the tax. The list of tax agents that collect tourist tax is posted on local council websites.
Revenues from the tourist tax to local budgets in January-May 2025 reached UAH 132 million, while in the same period in 2024 it amounted to UAH 98.6 million, the State Tax Service (STS) reports.
“Kyiv is the most attractive city for tourists. 25% of the paid tourist tax falls on the capital (UAH 33 million),” the service said in a statement on its website on Thursday.
Lviv (UAH 24.7 million), Ivano-Frankivsk (UAH 21.2 million) and Zakarpattia region (UAH 10.5 million) also became leaders in the period under review.
The State Tax Service reminded that the tourist tax is paid to tax agents by citizens of Ukraine, foreigners and stateless persons in advance before temporary accommodation in places of residence. In turn, tax agents (i.e., business entities that provide temporary accommodation services in places of residence/overnight stay: hotels, hostels, rest homes, etc.) transfer it to the local budget.
It is emphasized that the list of tax agents collecting the tourist tax is published on the websites of local councils.
The Service also emphasized that the tax rate is set by local councils independently for each day of stay. It is up to 0.5% of the minimum wage for Ukrainian citizens and up to 5% for foreigners.
Source: https://tax.gov.ua/media-tsentr/novini/909659.html
In 2024, communities’ budgets received almost UAH 273 million in tourist tax, which is almost 23% more than in 2023 (UAH 222 million 618 thousand) and 53% more than in 2022 (UAH 178 million 949 thousand), the press service of the State Agency for Tourism Development (DART) reports.
Kyiv and five regions are among the leaders in paying the tourist tax.
The capital’s budget received the largest amount of tourist tax – UAH 49 million 182 thousand. In 2023, this amount amounted to UAH 30 million 378 thousand, and in 2022 – UAH 31 million 474 thousand.
The budget of Lviv region was replenished by UAH 47 million 108 thousand. This is almost as much as the amount of revenues received by the regional budget in 2023 – UAH 46 million 85 thousand. This amount is 14% higher than in 2022, when the budget of Lviv region received UAH 41 million 430 thousand of tourist tax.
In Ivano-Frankivsk region, the amount of tourist tax increased by 84% compared to 2023 – up to UAH 33 million 99 thousand, when the regional budget received UAH 17 million 956 thousand. In 2023, the region’s tourist tax amounted to UAH 20 million 408 thousand.
Cherkasy region received UAH 23 million 532 thousand in tourist tax. In 2023, the amount was slightly less – UAH 21 million 574 thousand, in 2022 it was 87% less – UAH 12 million 555 thousand.
The amount of tourist tax in Zakarpattia region last year amounted to UAH 23 million 93 thousand. It is almost the same as in 2023 – UAH 22 million 161 thousand, and 19% more than in 2022 – UAH 19 million 471 thousand.
Dnipropetrovska oblast closes the list of leaders with UAH 15 million 960 thousand. Compared to 2023, the amount of tourist tax in the region increased by 21% to UAH 13 million 219 thousand. In 2022, the region’s tourist tax amounted to UAH 9 million 210 thousand.
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