Tourism fees in Ukraine’s largest resort communities varied during the years of full-scale war. Odesa faced a sharp drop in revenue due to safety risks for vacationers on the Black Sea, while Bukovel and Uman, on the other hand, increased their revenues from tourists. This was reported by Dengi.ua , citing an infographic from “Slovo i Dilo.”
Odessa: Recovery After a Sharp Decline
In 2021, prior to the full-scale invasion, the Odesa City Territorial Community collected UAH 14.857 million in tourist taxes. However, in 2022, revenues fell to UAH 4.3 million, and in 2023, they amounted to UAH 7.2 million. One of the reasons for this decline was safety concerns regarding vacations on the Black Sea coast.
In subsequent years, the situation began to improve. In 2024, the Odesa Territorial Community’s tourist tax revenue reached UAH 11.8 million, and in 2025, it reached UAH 14.8 million, virtually returning to pre-war levels. In January–June 2026, the community had already received UAH 4.7 million. This amount is expected to grow by the end of the year, as the peak of the seaside tourist season falls in July and August.
Bukovel: A Multi-Fold Increase in Revenues
The Polianytsia rural community in Ivano-Frankivsk Oblast, home to the Bukovel resort, shows a completely different trend. Ukraine’s largest ski resort welcomes tourists year-round, and revenues from their lodging and visits go to the local budget.
In 2021, the Polianytsia Territorial Community collected UAH 6.391 million in tourist tax. By 2022, the amount had risen to UAH 9.8 million, and in 2023, to UAH 10.9 million. Revenues then increased even more significantly: in 2024, they totaled UAH 21.9 million, and in 2025, they reached UAH 32.6 million. In the first half of 2026, the community received nearly UAH 22.2 million.
Thus, unlike Odesa, Bukovel began generating significantly more revenue for the local budget after the start of the full-scale war. One factor behind this growth was likely the relative safety of the western region.
Truskavets: Stable Revenue from Tourists
Truskavets, located in the Lviv region, remains one of Ukraine’s most famous health resorts thanks to its mineral waters. The tourist tax collected from visitors goes to the budget of the Truskavets City Territorial Community.
The highest figure in recent years was recorded in 2022 - UAH 11.05 million. From 2023 to 2025, revenues remained relatively stable, ranging from 8 to 9 million UAH annually. In the first six months of 2026, the Truskavets City Territorial Community received UAH 4.814 million in tourist tax.
Uman: Growth Amid Pilgrimage
A unique situation has developed in Uman, Cherkasy Oblast. Every year, Hasidic pilgrims come to the city for the celebration of the Jewish New Year - Rosh Hashanah - to visit the grave of the spiritual leader, Tzadik Nachman.
In 2026, despite the ongoing war, Uman welcomed about 50,000 pilgrims—a record high in recent years. The growth in tourist traffic is also reflected in the city’s budget revenues.
In 2021, the Uman City Territorial Community collected UAH 3.9 million in tourist tax. In the subsequent years of the full-scale war, this figure rose to UAH 22.7 million.
It is tentatively expected that in 2026, revenue from the tourist tax in the Uman Territorial Community will set a new record, totaling approximately UAH 25 million. These projections were announced by the Chief Rabbi of Ukraine, Moshe Reuven Asman.
