Tourist tax increased by a third, Kyiv brought almost a quarter

The tourist tax for the first 9 months of this year brought in a third more to the budgets than in the same period last year – UAH 234.4 million, with Kyiv continuing to lead, bringing in almost a quarter of the total amount, the State Tax Service reported, writes UNN.

In January-September 2025, tourist tax payments increased by 35.7% compared to the corresponding period last year. This year, local budgets received UAH 234.4 million in tourist tax.

In the first 9 months of last year, UAH 172.8 million was received.

Leaders in payment:

• Kyiv – UAH 52.8 million;
• Lviv region – UAH 42.5 million;
• Ivano-Frankivsk – UAH 32.5 million;
• Zakarpattia region – UAH 21.2 million.

ReferenceThe tourist tax is paid to tax agents by citizens of Ukraine, foreigners, and stateless persons as an advance payment before temporary accommodation in places of residence. Tax agents are business entities that provide temporary accommodation services in places of residence (lodging): hotels, hostels, recreation centers, etc., and transfer it to the local budget.

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

• up to 0.5% of the minimum wage – for citizens of Ukraine;
• up to 5% – for foreigners.

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