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Revenues from tourist tax to local budgets increased by 35.7% in January-September 2025 compared to the same period last year. This year, communities received UAH 234.4 million against UAH 172.8 million last year. This was reported by State Tax Service.

In the first three quarters of 2025, local budgets received UAH 61.6 million more in tourist tax than in the same period in 2024.

Most of the funds from the tourist tax went to the budgets of four regions:

  • Kyiv – UAH 52.8 million;
  • Lviv region – UAH 42.5 million;
  • Ivano-Frankivsk region – UAH 32.5 million;
  • Zakarpattia region – UAH 21.2 million.

Together, these four regions accounted for UAH 149 million, or 63.6% of total tourist tax revenues in Ukraine.

The tourist tax is paid by citizens of Ukraine, foreigners and stateless persons in advance before temporary accommodation in places of residence.

Tax agents are business entities that provide temporary accommodation services, such as hotels, hostels, vacation homes, and apartments. They collect money from guests and transfer it to local budgets.