Tourist tax: the most popular tourist regions – Kyiv and Lviv

Press service of the State Tax Service of Ukraine, published 30 December 2025 at 13:51 Chapter: News

Over the first 11 months of this year, the tourist tax revenues increased by 35.4% or 88.4 million UAH compared to the same period last year. In total, 338.4 million UAH was transferred to local budgets. 

The most popular tourist destinations remain Kyiv and Lviv regions, which together received almost 40% of the total amount of tax:

- Kyiv city – 68.8 million UAH,

- Lviv region – 61.6 million UAH.

Among other leading regions:

- Ivano-Frankivsk region – 45.6 million UAH,

- Trans-carpathian region – 30.4 million UAH.

Holiday season is a peak load on the infrastructure of cities and communities. Tourist tax is important source of funding for local budgets, funds from which are directed to:

- development of tourist infrastructure;

- improvement of territories;

- support of cultural and festive events;

- improvement of services for guests of the regions.

Timely and full payment of tax is every traveler’s contribution to a comfortable and safe vacation.

Who pays the tourist tax and how?

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.

Who is exempted from payment?

The following persons do not pay the tourist tax:

- 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.