According to the State Tax Service, for 9 months of 2025 local budgets received 234.4 million UAH of tourist tax, which is 36% more than for the same period last year, and one and a half times more than before the outbreak of full-scale war. About it write Dengi.ua with reference to "Opendatabot" .
It is noted that it is the summer season traditionally becomes the "golden time" for the tourism industry. Thus, 91.7 million UAH of tourist tax paid by businesses from July to September 2025. This is 20% more than in the second quarter (76.2 million UAH).
More than half of the tourist tax - 53% or 125.2 million UAH - was paid by large businesses: hotels, sanatoriums, recreation centers. The remaining 47% or 109.2 million UAH was paid by small businesses, i.e. owners of apartments, estates and small tourist facilities. Receipts from small businesses grew by 39%, while receipts from large businesses grew by only 6.5% during this period.
Kyiv remains the unchanged leader of Ukrainian tourism. The fifth part or 51 million UAH of tourist tax was paid in the capital. 81% of this amount came from big business.
The second place is occupied by Lviv region with UAH 42.5 mln, where the share of big business is less - 56%. Ivano-Frankivsk region closed the top three with 32.5 million UAH, while 55% of the tourist fee in the region was paid by small businesses.
According to analysts, the amount of tourist tax in Odessa region increased the most during the vacation season. Despite this, the region's figures for 9 months are still 17% lower than for the same period in 2021.
Compared to the pre-war period, the amount of tourist tax in Bukovyna increased 5 times. At the same time, 90% of the amount was provided by the owners of apartments, estates and small tourist facilities. Ivano-Frankivsk region is also in the lead: the amount of tourist tax for this period increased 4.5 times.