Tourism in Ukraine is on the rise: how much tax revenue have local budgets collected?
25 May 19:52
In the first four months of 2026, Ukraine’s local budgets received 112 million hryvnias from the tourist tax, which is 13.1% more than in the same period last year.
This was reported by the State Tax Service, according to "Komersant Ukrainian".
The regions that collected the most funds were Lviv Oblast and the city of Kyiv, each of which received 22.5 million hryvnias. Ivano-Frankivsk Oblast was also among the leaders with 18.8 million hryvnias, while Zakarpattia Oblast collected 10.3 million hryvnias.
Use of Funds
Revenues from the tourist tax remain entirely at the disposal of local communities. This allows for the financing of key development projects, such as infrastructure modernization, the development of recreational areas, funding for tourist information centers, and the restoration of historical monuments.
The State Tax Service emphasizes:
“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.”
In 2025, local budgets received 359 million hryvnias in tourist tax, which is 31.5% more than in 2024. Kyiv stood out in particular, having received a record amount of tourist tax over a six-month period during martial law.
Who Pays the Tourism Tax and How
The tourist tax is paid by:
- Ukrainian citizens;
- foreigners;
- stateless persons
- who are temporarily staying in accommodations (hotels, hostels, guesthouses, vacation homes, etc.).
The tax is paid as an advance payment prior to check-in;
- the funds are collected by tax agents—business entities that provide accommodation services;
- they are the ones who transfer the collected funds to local budgets;
- the list of tax agents is published on local council websites.
Tourist Tax Rates
The amount of the tourist tax is set by local councils for each day of stay:
- 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 municipality and the type of settlement.
Who is exempt from paying the tourist tax
The following are exempt from paying the tourist tax:
- war veterans.
- people with disabilities;
- children with disabilities;
- persons accompanying persons with Group I disabilities or children with disabilities (no more than one accompanying person);
