Tourist tax: revenues increased by more than a third

Press service of the State Tax Service of Ukraine, published 30 October 2025 at 12:02 Chapter: News

Tourist tax payment increased by 35.7% in January – September 2025 compared to the corresponding period last year. This year, local budgets received 234.4 million UAH of the tourist tax. 172.8 million was received UAH in the first 9 months of last year.

Payment leaders:

- Kyiv – 52.8 million UAH,

- Lviv region – 42.5 million UAH,

- Ivano-Frankivsk region – 32.5 million UAH,

- Trans-carpathian region – 21.2 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 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.