Based on figures for January–September 2026, Lviv Oblast has virtually caught up with Kyiv in terms of tourism tax revenue—both regions contributed 55.21 million UAH to their local budgets, according to data from the OpenDataBot service and an analysis by the Experts Club think tank.
According to analysts, the difference between Kyiv’s and Lviv Region’s revenues is only 6,000 UAH. At the same time, the growth rates of these payments differ significantly.
In Lviv Oblast, the tourist tax increased by 30% over the first nine months compared to the same period in 2025, while in the capital, the increase was 8%.
Ivano-Frankivsk Oblast ranked third in terms of revenue, with its local budgets receiving 40 million UAH in tourist tax.
The Zakarpattia region ranks fourth with 30.42 million UAH.
The combined revenue from these four regions totaled approximately 180.84 million UAH, or 63% of Ukraine’s total tourism tax.
Revenue grew the fastest in the Rivne region, where payments increased by 47% over nine months.
The Zakarpattia Oblast showed a 44% increase, and the Cherkasy Oblast, a 43% increase.
According to “OpenDataBot,” in most regions, the tourist tax is primarily paid by individual entrepreneurs. This pattern is characteristic of 16 regions of the country.
In particular, in the Chernivtsi region, sole proprietors account for 87% of tourism tax revenue.
In Kyiv, the situation is the opposite: 81% of payments came from legal entities. This is one of the most notable indicators of the corporate sector’s dominance among tourism tax payers.
In total, over the first nine months of 2026, Ukrainian local budgets received 287.22 million UAH in tourist tax revenue. Compared to the same period the previous year, revenue increased by 23%, or 53 million UAH.
The tourist tax is one of the local taxes, the revenue from which remains in the budgets of local communities. It is paid by individuals temporarily staying in hotels and other lodging facilities, and the funds are remitted by tax agents designated by law.
