Tourist tax in Ukraine – how much tax was paid – State Tax Service of Ukraine

Main points

• In January 2026, local budgets of Ukraine received 28.4 million hryvnias in tourist tax, which is 14.3% more than last year.
• The largest amounts of tourist tax went to the budgets of the western regions and Kyiv.

Record tourist tax 2026: who paid the most taxes / Collage by Channel 24, photo by Pexels

Since the beginning of the year, the western regions and Kyiv have topped the ranking of the most attractive tourist destinations in Ukraine. There, Ukrainians and foreigners paid the most tourist tax.

Where did you pay the most tourist tax?

In January 2026, local budgets received 28.4 million hryvnias in tourist fees, according to the State Tourism Administration of Ukraine.

This is 14.3% more than in the same period last year, when 24.9 million hryvnias were transferred. The largest amounts of tourist tax went to the budgets of the following regions:

1. Lviv region – 5.9 million hryvnias;
2. Ivano-Frankivsk region – 5.6 million hryvnias;
3. Kyiv – 5.6 million hryvnias;
4. Transcarpathian region – 3 million hryvnias.

We would like to remind you that during temporary accommodation in hotels, hostels, manors and other places of residence, the tourist tax is paid by:

• citizens of Ukraine,
• foreigners,
• stateless persons.

This is an important source of income for communities, as the funds are directed towards the development of tourism infrastructure, the development of locations, the promotion of routes, and the improvement of guest accommodation conditions.
– they write in the State Statistical Service of Ukraine.

The main thing about paying taxes in Ukraine

• Prime Minister of Ukraine Yulia Svyrydenko announced the possibility of maintaining a permanent military levy even after the end of the war. Until 2024, the military levy was 1.5%, and now it is at 5%.

• From 2026, the maximum single tax for individual entrepreneurs of group 1 is 332.80 hryvnia, and for individual entrepreneurs of group 2 – 1,729.40 hryvnia. Military duty for individual entrepreneurs of the first, second and fourth groups is 864.70 hryvnia.

• Until 2027, individual entrepreneurs on the simplified taxation system will not necessarily be VAT payers. From January 1, 2027, registration as a VAT payer may become mandatory if their annual income exceeds 1 million hryvnia.