Since the beginning of year, Lviv, Ivano-frankivsk, Transcarpathian and Kyiv have topped ranking of the most attractive tourist destinations in Ukraine.

Local budgets received 28.4 million UAH of the tourist tax in January 2026. This is 14.3% more than in the same period last year, when 24.9 million UAH was transferred.

The biggest amounts of the tourist tax were received by the budgets of the following regions:

- Lviv region – 5.9 million UAH;

- Ivano-Frankivsk region – 5.6 million UAH;

- Kyiv – 5.6 million UAH;

- Transcarpathian region – 3 million UAH.

During temporary accommodation in hotels, hostels, estates and other places of residence, the tourist tax is paid by:

- citizens of Ukraine,

- foreigners,

- stateless persons.

This is important source of income for communities, as the funds are directed towards development of the tourist infrastructure, development of locations, promotion of routes and improvement of guest accommodation conditions.

Reminder: not the tourist tax payers are:

- persons with disabilities;

- children with disabilities;

- persons accompanying persons with disabilities of group I or children with disabilities (not more than one accompanying person);

- war veterans.

List of tax agents who collect the tourist tax is published on the official websites of local councils. Timely and full transfer of tax to the budget is a contribution to development of communities and creation of comfortable conditions for the tourists in every region of Ukraine.