Tourist tax: which city budgets received the most revenue

In Ukraine, from January to August 2025, local budgets received 219.5 million hryvnias in tourist tax, which is +35.1%, or 57 million UAH, compared to the corresponding period last year, writes UNN with reference to the State Tax Service of Ukraine.

DetailsThe tax office named the leaders in payment:

• Kyiv – UAH 50.9 million;

• Lviv region – UAH 40.5 million;

• Ivano-Frankivsk region – UAH 31.3 million;

• Zakarpattia region – UAH 19.6 million.

The STS noted that the tourist tax is paid by citizens of Ukraine, foreigners, and stateless persons as an advance payment to tax agents before temporary accommodation in places of residence.

Tax agents – business entities that provide temporary accommodation services in places of residence (overnight stays): hotels, hostels, recreation centers, etc., transfer it to the local budget 

The collection 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.

AdditionIn the first half of 2025, the tourist tax brought UAH 142.6 million to local budgets, which is 33% more than last year, and twice as much as before the war. Most of the revenues came to Kyiv, Lviv region, and Ivano-Frankivsk region.

Kyiv became the leader in tourist taxes since the beginning of this year, bringing in about a quarter of the 178 million hryvnias received by local budgets from it.