The largest receipts of tourist tax were recorded in the Lviv region and Kyiv, as well as in the Ivano-Frankivsk and Zakarpattia regions. In total, during the first four months of 2026, local budgets received UAH 112 million, which is 13.1% more than in the same period last year. This was reported by the State Tax Service of Ukraine, according to UNN.
Details
During the first four months of 2026, local budgets received UAH 112 million in tourist tax. This is 13.1% more than in the same period last year.
Regional leaders by payment volume:
- Lviv region and the city of Kyiv – UAH 22.5 million each;
- Ivano-Frankivsk region – UAH 18.8 million;
- Zakarpattia region – UAH 10.3 million.
Receipts from the tourist tax remain entirely at the disposal of local communities, allowing them to independently finance key development projects. The resources obtained are directed towards infrastructure modernization, the development of recreational areas, financing of information centers for travelers, and the restoration of historical monuments.
The tourist tax is not paid by:
local residents of the community or persons renting housing there for a long term;
persons who arrived on a business trip (subject to an order or certificate);
- persons with disabilities, war veterans, and participants in the liquidation of the consequences of the Chornobyl disaster;
- children under 18 years of age;
- persons who arrived at sanatoriums for treatment via vouchers;
- persons registered as internally displaced persons in accordance with the Law of Ukraine "On Ensuring the Rights and Freedoms of Internally Displaced Persons."