In the first two months of 2026, revenue from the tourist tax in Ukraine significantly increased, demonstrating a stable positive trend. Local budgets received 72.5 million UAH, which is 25% higher than the figure for the same period last year. More than five thousand taxpayers contributed to the payments.
This is reported by Finway
Regional Leaders in Tourist Tax
The majority of the revenue continues to come from regions with the highest tourist traffic. Kyiv remains the leader in the amount of tax paid – the city received 16.2 million UAH. Among other popular tourist destinations, high revenues were recorded in Lviv region – around 15 million UAH, Ivano-Frankivsk region – 11.8 million UAH, and Zakarpattia region – nearly 6 million UAH.
Features of the Tourist Tax Formation
The tourist tax in Ukraine is paid by those who temporarily reside in accommodation facilities – hotels, hostels, private estates, and other similar establishments. Businesses providing such services act as tax agents – it is the accommodation operators who collect the payments and transfer them to local budgets.
These revenues are of great importance for communities: they contribute to the development of local infrastructure, improvement of tourist services, and support of economic activity at the regional level.
“In 2025, local budgets in Ukraine received 359 million UAH from the tourist tax, which is almost a third more than the previous year. When compared to the pre-war year of 2021, revenues increased by one and a half times.”