Revenue from the tourist tax collected by local budgets from January through April 2026 reached 112 million UAH, which is 13.1% higher than the figure for the same period last year, according to the State Tax Service of Ukraine (STS).
A post on the agency’s website notes that the regional leaders were Kyiv, which previously topped the ranking, and Lviv Oblast (22.5 million UAH each). The highest revenues among the regions were also recorded in Ivano-Frankivsk Oblast (18.8 million UAH) and Zakarpattia Oblast (10.3 million UAH).
The STU emphasized that revenue from the tourist tax remains entirely at the disposal of local communities, allowing them to independently finance key development projects. The funds are directed toward infrastructure modernization, the development of recreational areas, the financing of information centers for travelers, and the restoration of historical monuments.
The tourist tax is not paid by local residents of the community or individuals renting housing there on a long-term basis; individuals on business trips (provided they have an order or certificate); individuals with disabilities, war veterans, and participants in the cleanup of the Chernobyl accident; children under 18; individuals who have arrived on medical treatment vouchers to sanatoriums; 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, foreigners, and stateless persons as an advance payment prior to temporary accommodation in lodging facilities (hotels, hostels, guesthouses).
Tax agents are business entities that provide temporary accommodation 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 at up to 0.5% of the minimum wage for Ukrainian citizens and up to 5% for foreigners per day of stay.
As reported, on April 14, the main offices of the State Tax Service in the Khmelnytskyi and Chernivtsi regions signed a memorandum of partnership regarding the administration of the tourist tax with the Kamianets-Podilskyi, Khotyn, Kytayhorod, and Staroushytsia communities.
Travelers in January 2026 paid UAH 28.4 million in tourist tax to local budgets, which exceeds the figure for the same period last year by 14.3%, according to the State Tax Service of Ukraine (STS).
According to a publication on the agency’s website on Monday, the largest amounts of tourist tax were received in the Lviv region — UAH 5.9 million, followed by the city of Kyiv and Ivano-Frankivsk region with the same figures — UAH 5.6 million each. The third position was taken by the Zakarpattia region — UAH 3 million.
The STS 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 (hotels, hostels, guest houses).
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.
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.
