In Ukraine, local budgets received 234.4 million hryvnias in tourist tax in the first nine months of 2025. According to the State Tax Service, this is 36% more than in the same period last year and one and a half times more than before the start of the full-scale war.
Summer was the most active period for the tourism business. From July to September 2025, entrepreneurs paid 91.7 million hryvnias in tourist tax — 20% more than in the previous quarter.
Most of the revenue came from large businesses — hotels, sanatoriums, and recreation centres. They transferred 53% or 125.2 million hryvnias of the total amount. The remaining 47% or 109.2 million hryvnias came from small businesses: owners of apartments, estates, and small tourist facilities. Their share grew the most significantly — by 39% over the year, while large enterprises showed an increase of 6.5%.
Kyiv remains the main centre of domestic tourism: a fifth of all revenues — 51 million hryvnias — were paid in the capital, mainly by large companies. In second place is Lviv region with 42.5 million hryvnias, where 56% of the collection was provided by large businesses. Ivano-Frankivsk region took third place with 32.5 million hryvnias, where revenues from small businesses prevailed, paying 55% of the total.
Odesa region recorded the highest growth in tourism revenue among the regions in the summer. Despite this, the figures remain 17% lower than in 2021.
Significant growth was also noted in Bukovyna — five times compared to the pre-war period. At the same time, 90% of the revenue there was provided by small businesses. Ivano-Frankivsk region shows similar dynamics — the amount of tourist tax increased 4.5 times.
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