Tourist tax: local budgets have already received 178 million UAH since the beginning of year

Press service of the State Tax Service of Ukraine, published 26 August 2025 at 15:39 Chapter: News

Local budgets have already received more than 178 million UAH of the tourist tax over January – July 2025. Compared to the corresponding period last year, this is +35.7% or 46.9 million UAH. In the first seven months of 2024, the tax payment amounted to 131.1 million UAH.

Leaders in payments continue to be:

Kyiv city – 42.5 million UAH,

Lviv region – 33.2 million UAH,

Ivano-Frankivsk region – 26.1 million UAH,

Trans-Carpathian region – 15.3 million UAH.

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

Please note: the tourist tax payers are not the following persons:

- persons with disabilities;

- children with disabilities;

- persons accompanying persons with disabilities of group I or children with disabilities (but not more than one accompanying person);

- war veterans.

This means that these citizens do not pay the tourist tax when traveling or staying in hotels, hostels and other accommodation.

List of the tax agents that collect the tourist tax is posted on websites of the local councils.

The tax rate is set by the 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.