Tourist tax increased in Lviv: what will change for city guests
13 June 14:27
Starting January 1, 2026, new tourist tax rates approved at a regular session of the city council will come into effect in Lviv. According to the Lviv City Council, the changes will affect only foreign tourists. For Ukrainians, the conditions remain unchanged, "Komersant Ukrainian" reports
What’s changing for foreigners?
Previously, foreign tourists had to pay a tourist tax of 16 to 40 UAH per day, depending on the cost of the hotel room. From now on, a fixed rate of 80 UAH per day is introduced, which is 1% of the minimum wage.
This decision will allow the city to invest more in the development of tourism infrastructure, improve services, and promote Lviv internationally.
“Tourist tax rates in Lviv have not been revised since 2019. Given the changes in the economy and the tourist environment, it is time to adapt them to modern realities,” said Inna Svystun, Director of the Economic Development Department of Lviv City Council.
Conditions for domestic tourists remain unchanged:
- up to 750 UAH/night – 0.3% (24 UAH)
- 750-1200 UAH – 0.4% (32 UAH)
- over 1200 UAH – 0.5% (40 UAH)
Where will the money go?
It is important that 10% of the tourist tax revenues will be used to develop Lviv’s tourist infrastructure. This is an initiative supported by both city council members and representatives of the hotel business.
“It is important for us to make Lviv even more comfortable and attractive for tourists. A part of the fee will be invested in infrastructure development – we have envisaged a special mechanism for this,” emphasized Svystun.
Who is exempt from paying the tax?
The new tourist tax rates, according to the adopted resolution, will come into effect on January 1, 2026. However, there are categories of persons who are exempt from paying the tax.
According to the resolution, the following are exempt from paying the tourist tax:
- internally displaced persons
- children under the age of 18
- war veterans;
- persons on a business trip;
- citizens arriving for rehabilitation or recreation on vouchers.
