Tourist tax payment increased by a third in the first quarter: which regions are in the leaders

Local budgets received 66.4 million UAH of the tourist tax in the first quarter of this year. Payment increased by a third compared to the same period last year. 

This figure was 50.7 million UAH in January – March 2024.

Kyiv remains the most attractive city for tourists in Ukraine. Kyiv accounts for 25% of the paid tourist tax – budget received 16.2 million UAH. 

Also among the leaders are the following regions:

Lviv – 13 million UAH,

Ivano-Frankivsk – 9.1 million UAH,

Transcarpathian – 5.5 million UAH. 

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

In turn, 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.