Over the summer, local budgets received 91.7 million UAH in tourist tax revenue.
234.4 million UAH in tourist tax—that is how much businesses paid over the nine months of 2025. This is 36% more than last year, and one and a half times more than before the start of the full-scale war.
The summer season is traditionally the most profitable for the industry—local community budgets received 91.7 million UAH. More than half of the revenue—53% or 125.2 million UAH—was provided by large businesses: hotels, sanatoriums, and resorts. Small businesses—apartments, homesteads, and small accommodation facilities—contributed 47% or 109.2 million UAH. Dynamics: +39% increase compared to +6.5% for large players.
The leaders are Kyiv, Lviv region, and Ivano-Frankivsk region. The capital paid one-fifth of all revenues—51 million UAH. 81% of this sum came from large businesses.
Lviv region - 42.5 million UAH, with more than half paid by large hotels and sanatoriums. Ivano-Frankivsk region also maintains its leadership position—32.5 million UAH, of which 23.3 million UAH was paid by the Polyanytsia community. Zakarpattia - 21.1 million UAH. Kyiv region paid 13 million UAH.
Among the regions demonstrating rapid recovery compared to previous years is Odesa. As of October 1, 2025, the tourist tax in the city reached 9.12 million UAH, which is 25% more than last year. Odesa remains the only location for sea recreation in Ukraine. This summer, over 20 beaches were officially operating in the city, and 90% of tourists were Ukrainians.
Dnipropetrovsk region paid 11.7 million UAH, of which 6.5 million UAH came from the regional center. Kharkiv region - 2.8 million UAH. The tourist tax in Zaporizhzhia, despite the occupation of 70% of the region, amounts to 1.3 million UAH.
It should be noted that over the nine months of 2025, local budgets received a record sum from the tourist tax for the entire period of the full-scale war, and this is one of the highest figures compared to pre-war years.
Compared to last year, revenues increased by almost 36% (from 172.7 million UAH in 2024), and by 55% compared to the pre-war year of 2021. The dynamics indicate the gradual recovery of domestic tourism and the market's adaptation to new security and logistics conditions, as well as to the demands of travelers.
"When local budgets receive more revenue from the tourist tax, it means that communities have additional resources for the development of infrastructure, services, and amenities. These funds remain in the local communities and are directed, for example, towards the renovation of tourist sites, improvement of infrastructure and living conditions in the communities. This directly strengthens the tourist image and competitiveness of the region," says the Head of the State Agency for Tourism Development (SATD), Natalya Tabaka.
Furthermore, the growth of the tourist tax is an incentive for businesses to develop and scale up to attract a larger number of tourists and, consequently, create new jobs, attract investments, and raise the level of service. This, in turn, strengthens the region's image as a place for recreation or business trips.
"Tourism is not just accommodation. It's transport, food, entertainment, cultural events, souvenirs, and local crafts. When the tourist tax grows, it means the entire chain is affected: from receiving guests to them spending money in a local shop. Thus, it's also a plus for related industries. It is worth noting that stable or increasing tourist tax revenue also signals that the tourism services market is active and the region is open for development, which increases attractiveness for local and international investors," emphasizes SATD Head Natalya Tabaka.
First and foremost, the key reason for the increase is the growth of domestic tourism. Due to the Russian invasion and restrictions on traveling abroad, many Ukrainians are traveling within the country. This has increased the demand for accommodation and, accordingly, the amounts of the tourist tax.
"If 2022-2023 were years of total stagnation for the tourism sector, 2024 became the year the revival began. While Ukrainians postponed vacations during the first two years of the full-scale war, now it has become a basic necessity for recovery and nervous system balance. So we are seeing not only a significant economic leap but also a transformation of tourism," noted Natalya Tabaka.
Also, according to the SATD Head, the increase may be due to the reduction of the "shadow" market segment. The more businesses operate legally and pay the tourist tax, the better the actual state of the market is recorded. This data is necessary for planning the future of the industry, developing it for Ukrainians and guests, and ensuring that the funds received from the tax are used purposefully—for the development of tourism, infrastructure, and support for regions.
"Overall, the growth of the tourist tax is a positive sign. It indicates that the tourism sector in Ukraine is not merely surviving. It is a signal that the industry has transformed under crisis conditions, adapted to new realities, and is growing as a result. This means more resources for communities, more opportunities for businesses, better infrastructure, and an improved image of the country on the international arena," concluded Natalya Tabaka.
