Private entrepreneurs are leading in the payment of the tourist tax in most regions
27 February 2026
Local budgets received UAH 359 million in tourist tax in 2025, according to the State Tax Service. This is nearly one-third more than in 2024 and 1.5 times more than before the start of the full-scale invasion. Although companies paid 55% of the tourist tax, their share was higher in only 7 regions. Kyiv, Lviv region, and Ivano-Frankivsk region became the main tourism hubs last year.
Individual entrepreneurs and companies paid UAH 359 million in tourist tax last year. Over the year, budget revenues from tourists increased by one-third, and compared to 2021, the growth reached 1.5 times.
55% of total revenues were paid by companies — UAH 200 million, while another UAH 159 million in tourist tax came from sole proprietors (FOPs). At the same time, in most regions, entrepreneurs account for the larger share of the tourist tax. Companies dominate in only 7 regions.
The largest gap was recorded in the Cherkasy region, where 84% of the tax was paid by companies and only 16% by FOPs. In Kyiv, the ratio stands at 81% to 19% in favor of companies. In contrast, the Chernivtsi region shows the opposite trend: 89% of revenues were generated by entrepreneurs and just 11% by companies.
One-fifth of the country’s total tourist tax was paid by travelers visiting Kyiv — UAH 70.6 million. The Lviv region accounted for UAH 63.15 million (18%), while the Ivano-Frankivsk region ranked third among the most popular destinations, generating UAH 46.17 million (13%) in tourist tax revenues.
At the same time, the largest year-on-year increase in local budget revenues was recorded in the Rivne region — up 1.6 times. In the frontline Sumy region, tourist tax revenues grew by 1.5 times, while in Kyiv, as well as the Ternopil, Odesa, and Mykolaiv regions, they increased by 1.4 times. Compared to the period before the full-scale invasion, the most significant growth was recorded in the Ivano-Frankivsk region, where revenues rose 4.5 times, and in the Chernivtsi region, which saw a 4.3-fold increase.
In addition to regions experiencing active hostilities, tourist tax revenues have also declined significantly compared to 2021 in the Mykolaiv region (-75%), Odesa region (-25%), Kharkiv region (-59%), and Chernihiv region (-17%).
Source: Opendatabot
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