Ukraine’s local budgets received 287.22 million UAH in tourism tax revenue from January through September 2026, which is 23%, or 53 million UAH, more than during the same period last year, according to the registration data monitoring service “OpenDataBot.”
According to analysts, compared to the corresponding period in pre-war 2021, tourism tax revenues nearly doubled in nominal terms.
The majority of payments came from legal entities, which transferred 154.25 million UAH—or 54% of the total amount—to local budgets. Individual entrepreneurs accounted for 132.97 million UAH, or 46%.
At the same time, the structure of revenues varies significantly by region.
In 16 regions of Ukraine, the majority of the tourist tax is paid by individual entrepreneurs. The largest share of such revenue was recorded in the Chernivtsi region, where entrepreneurs accounted for 87% of the total tax.
In only six regions do companies account for the majority of the tourist tax. The highest corresponding figure was recorded in Kyiv, where legal entities accounted for 81% of the revenue.
The budgets of Kyiv and Lviv Oblast received the largest amounts of tourist tax revenue over the first nine months of 2026—55.21 million UAH each. Ivano-Frankivsk Oblast ranks third with 40 million UAH, and Zakarpattia Oblast ranks fourth with 30.42 million UAH.
These four regions account for approximately 63% of Ukraine’s total tourist tax revenue.
The highest growth rates in payments were recorded in Rivne Oblast—47% compared to the same period in 2025—Transcarpathian Oblast—44%—and Cherkasy Oblast—43%.
The tourist tax is a local tax paid by individuals during temporary stays at hotels, hostels, guesthouses, and other lodging facilities. Businesses and sole proprietors providing such services act as tax agents.
Tax rates are set by local government bodies within the limits defined by the Tax Code of Ukraine. The funds collected are credited to the budgets of local communities.
The growth in tourism tax revenue reflects an increase in nominal tax payments; however, this does not in itself indicate a corresponding increase in the number of tourists, as the amounts are also influenced by tax rates and the structure of accommodations.
