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.
