Tourist tax: revenues to local budgets increased by more than 35% compared to the last year

Press service of the State Tax Service of Ukraine, published 24 September 2025 at 17:14 Chapter: News

Local budgets received 219.5 million UAH of the tourist tax in January – August 2025. This is +35.1% or 57 million UAH compared to the same period last year. In the first 8 months of 2024, the tax payment amounted to 162.5 million UAH. 

Payment leaders:

Kyiv city – 50.9 million UAH,

Lviv region – 40.5 million UAH,

Ivano-Frankivsk region – 31.3 million UAH,

Trans-carpathian region – 19.6 million UAH.

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

Tax agents 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.