Tourism brings in more money: tax revenues have grown by a third, but the potential is not yet exhausted
25 September 2025 17:13
In the first eight months of 2025, local budgets received UAH 219.5 million in tourist tax. This is 35.1% more than in the same period last year. In 2024, this amount was UAH 162.5 million. This was reported by the State Tax Service of Ukraine, "Komersant Ukrainian" reports.
The growth of more than UAH 57 million shows that despite martial law, the tourism sector in Ukraine is gradually recovering.
Who collected the most
The leaders in paying the tourist tax are:
- Kyiv – UAH 50.9 million,
- Lviv region – UAH 40.5 million,
- Ivano-Frankivsk region – UAH 31.3 million,
- Zakarpattia region – UAH 19.6 million.
These regions traditionally attract tourists, both domestic and foreign, thanks to cultural events, natural resources, and infrastructure.
How the tourist tax works
The tourist tax is paid by Ukrainian citizens, foreigners, and stateless persons before they temporarily stay in hotels, hostels, rest homes, or other accommodation facilities.
The money is transferred to the local budget by tax agents – owners or tenants of these establishments. The list of tax agents is published on the websites of local councils.
The rates are set by local governments:
- up to 0.5% of the minimum wage per day for Ukrainian citizens,
- up to 5% for foreigners.
Why it is important
For local budgets, tourist tax is not only a source of additional revenue but also an indicator of regional tourism development. An increase in revenues in wartime may indicate a revival of domestic travel, particularly to relatively safe regions of western Ukraine.
However, experts warn that the amount of tax collected in Ukraine is still much lower than the potential. The reason for this is the shadowing of the housing rental market and incomplete payment of the tax by private estates and small hotels.
