A significant part of the tourism market in Ukraine still operates illegally, despite the increase in revenues from the tourist tax. According to estimates from the State Tax Service, currently between 20% and 30% of the country’s tourism business is in the shadow. This situation leads to a loss of important financial revenues for local communities, complicating the development of infrastructure and funding for local projects.
This is reported by Finway
Official statistics and issues with the tourist tax
As of May 2026, there are over 8,000 registered payers of the tourist tax in Ukraine. At the same time, nearly a third of territorial communities have not yet implemented this payment, which limits the income of local budgets. Tax officials point out that in those communities where the tourist tax has not been introduced, there are over 500 business entities engaged in providing tourist services. The absence of the tax in these regions means direct losses for the budgets.
“We analyzed the situation and found in the communities where the tourist tax is not established, over 500 payers who have activities related to providing tourist services. This is a direct loss of potential income for local budgets,” emphasized the head of the State Tax Service, Lesya Karnaukh.
Positive dynamics of revenues and new initiatives
Despite the high level of shadowing, the legal tourism sector shows positive dynamics. According to the results of 2025, the tourist tax replenished budgets by 359 million hryvnias. In the first quarter of 2026, communities received over 82 million hryvnias, which is 23.6% more than in the corresponding period last year.
To combat the shadowing of the market, the State Tax Service has launched a pilot project in four communities in the Chernivtsi and Khmelnytskyi regions. The project involves regular exchange of analytical information between the tax service and local self-government bodies, including data on paid amounts, tax debts, and benefits. It is expected that such measures will contribute to the legalization of businesses and the creation of new official jobs.
The tax service emphasizes that the legalization of tourist facilities is not only a matter of paying the tourist tax. The official operation of businesses ensures the collection of personal income tax, property taxes, and land taxes, which collectively improves the financial situation in communities.
It is worth noting that currently, state structures are offering businesses new opportunities for the development of the tourism sector, including through the transformation of historical sites such as the Shenborn Castle in Transcarpathia into modern tourist hubs.