In the first quarter of 2025, Ukrainian communities significantly replenished their budgets due to the intensification of domestic and inbound tourism. According to the State Tax Service, the total amount of revenue from the tourist tax reached 66.4 million hryvnias, which is a third (over 33%) higher than the same period last year.
The largest amount of funds went to the budget of Kyiv — 16.2 million hryvnias, which is 25% of all tourist revenues in the country. The capital traditionally retains its position as the main tourist center of Ukraine thanks to its rich cultural program, the development of the hotel business and the holding of numerous international events.
In second place in terms of revenue was the Lviv region, which received 13 million hryvnias in tourist tax. Lviv, known for its architectural heritage, gastrotourism and festivals, continues to attract both Ukrainians and foreigners.
Ivano-Frankivsk region, thanks to the developed tourist infrastructure in the Carpathians, collected UAH 9.1 million. Zakarpattia region — another popular mountainous region — received UAH 5.5 million. These regions benefit primarily from active winter recreation, ecotourism and the development of the private accommodation sector.
An important feature of the tourist tax is that its rates are set individually by local councils. The tax is collected for each day of stay and amounts to up to 0.5% of the minimum wage for citizens of Ukraine and up to 5% for foreign citizens. This allows local governments to flexibly regulate the tax burden on the tourism sector.
The growth in revenues indicates not only the revival of tourist activity, but also the improvement of the administration of this tax. Experts expect that the positive dynamics will continue, especially in the context of the summer tourist season.
e-finance.com.ua