Kyiv, Lviv, the Carpathians: where tourists go and where the biggest revenues are
31 December 2025 11:35
In the first 11 months of this year, tourist tax revenues in Ukraine increased significantly. Local budgets received UAH 338.4 million, which is 35.4% more than in the same period last year. In monetary terms, the increase is UAH 88.4 million. This is reported by the press service of the State Tax Service, "Komersant Ukrainian" informs
These figures indicate a gradual recovery of domestic tourism and the growing role of tourist tax as an important source of community funding.
Which regions received the most tourist tax
The largest revenues have traditionally come from the capital and the western regions, which remain key tourist destinations even during the war.
Two regions accounted for almost 40% of the total amount of tourist tax:
- Kyiv – UAH 68.8 million
- Lviv region – UAH 61.6 million
Other leading regions in terms of revenues include:
- Ivano-Frankivsk region – 45.6 million UAH
- Zakarpattia region – UAH 30.4 million
These are the regions that actively received tourists throughout the year, particularly during the summer and holiday seasons.
What tourist tax is spent on
Holiday periods and tourist peaks put additional strain on the infrastructure of cities and communities. The tourist tax helps to partially offset these costs.
The funds from the tourist tax are used for:
- development of tourist infrastructure;
- improvement of communities and public spaces;
- support for cultural, festive and image-building events;
- improvement of services and conditions of stay of regional guests.
Thus, the payment of the tourist tax directly affects the comfort and safety of recreation for both guests and local residents.
Who pays the tourist tax and how
The tourist tax is paid by:
- citizens of Ukraine
- foreigners
- stateless persons,
- who are temporarily accommodated in places of residence (hotels, hostels, mansions, vacation homes, etc.).
How to pay the tax
The fee is paid in advance before check-in;
- the funds are collected by tax agents – business entities that provide accommodation services;
- they transfer the collected funds to local budgets;
- the list of tax agents is published on the websites of local councils.
Rates of the tourist tax
The amount of the tourist tax is set by local councils for each night of accommodation:
- up to 0.5% of the minimum wage – for Ukrainian citizens;
- up to 5% of the minimum wage for foreigners.
The rate may vary depending on the community and type of settlement.
Who is exempt from paying the tourist tax
The following are exempt from paying the tourist tax:
- persons with disabilities;
- children with disabilities;
- persons accompanying persons with disabilities of group I or children with disabilities (no more than one accompanying person);
- war veterans.
