Kyiv and Lviv region continue to hold the lead among the most popular tourist destinations in Ukraine. More than 43% of the tourist tax paid in the first half of 2025 was transferred to local budgets of these regions.
34.8 million UAH was transferred to the capital’s budget.
Lviv region received 26.6 million UAH.
In total, 142.6 million UAH of the tourist tax was paid in the first half of 2025. Compared to the same period last year, this is 33.2% more or 35.5 million UAH. In the first half of 2024, the tourist tax revenues amounted to 107.1 million UAH.
Also among the leaders:
Ivano-Frankivsk region – 22.1 million UAH,
Trans-Carpathian region – 11.8 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.