Tourist tax: payment has increased by a third

Press service of the State Tax Service of Ukraine, published 26 June 2025 at 13:30 Chapter: News

This year, the tourist tax payment has increased by more than a third compared to last year.

Local budgets received 132 million UAH of the tourist tax in January – May of this year.  

98.6 million UAH was received in the first 5 months of last year.

The most attractive city for tourists is Kyiv. 25% of the tourist tax is paid in the capital (33 million UAH). 

Also among the leaders are the following regions:

Lviv – 24.7 million UAH,

Ivano-Frankivsk – 21.2 million UAH,

Trans-carpathian region – 10.5 million UAH. 

Reminder! Tourist tax is paid to tax agents by citizens of Ukraine, foreigners and stateless persons in advance before temporary accommodation in the residence places. 

In turn, tax agents that are business entities that provide temporary accommodation services in the residence places (overnight stay): hotels, hostels, holiday homes, etc., transfer it to the local budget. 

List of tax agents who collect the tourist tax is posted on the websites of local councils. 

Tourist tax rate is set by local councils independently for each day of stay:

- up to 0.5% of the minimum salary – for citizens of Ukraine;

- up to 5% – for foreigners.