Tourism tax in Ukraine in 2025: UAH 359 million to budgets and a one-third increase over the year

Ukrainians are traveling around the country more and more actively, and local budgets are recording record revenues from tourist taxes. Kyiv, Lviv, and Ivano-Frankivsk regions remain the leaders in terms of volume, but some regions are showing even more impressive growth dynamics. Learn more about how Ukraine's tourism map has changed in 2025 and which regions have set new records

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Domestic tourism in Ukraine is showing a steady recovery. According to data from OpenDataBot, in 2025, local budgets received 359 million hryvnia in tourist tax revenue — a third more than the previous year and 1.5 times more than in pre-war 2021.

Which regions earned the most, who pays the lion's share of the tax, and where record growth was recorded — we will tell you more in this article.

Kyiv, Lviv, and Ivano-Frankivsk regions: leaders in terms of tourist tax revenue

The distribution of tourist tax revenue among regions clearly indicates the main destinations chosen by travelers. Kyiv accounted for a fifth of the country's total revenue — 70.6 million hryvnia. The capital remains the main magnet for travelers thanks to business tourism, cultural events, and developed infrastructure. Lviv region ranks second with UAH 63.15 million, which is 18% of the total amount for the country.

Ivano-Frankivsk region closes the top three with 46.17 million hryvnia, or 13% of the total tourist tax. Together, these three regions account for more than half of all tourism revenues in Ukraine. This distribution confirms a steady trend: the west of the country and the capital form the core of Ukrainian domestic tourism, and this trend has only intensified in recent years.

Who pays the tourist tax: sole proprietors vs. companies

Companies account for 55% of the total revenue from tourist tax, or 200 million hryvnia. The remaining 159 million hryvnia came from individual entrepreneurs. However, the national picture is somewhat misleading, as the dominance of companies in paying the tax is characteristic of only seven regions out of all regions of the country. In most regions, individual entrepreneurs provide the bulk of the revenue.

Regional differences are striking in scale. In Cherkasy region, companies generate 84% of the tourist tax, while entrepreneurs generate only 16%. The situation is similar in Kyiv: 81% of the tax comes from companies and 19% from individual entrepreneurs. The opposite picture can be seen in Chernivtsi region, where 89% of the tax is paid by entrepreneurs, while companies account for only 11%. This indicates a different structure of the tourism business in the regions: where tourism is based on small businesses — guest houses, private hotels, local excursions — the share of sole proprietors significantly prevails.

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Record growth: which regions showed the greatest dynamics in 2025?

Among all regions, the most noticeable growth in tourism tax revenues for the year was recorded in Rivne region — 1.6 times. An interesting indicator is that of the frontline Sumy region, where the tax increased 1.5 times. Kyiv, Ternopil, Odesa, and Mykolaiv regions showed a 1.4-fold increase compared to the previous year.

These figures indicate that tourist traffic is growing not only in traditionally popular regions, but also in less popular destinations.

A comparison with pre-war 2021 gives even more telling results. Ivano-Frankivsk region increased its tourism revenue by 4.5 times, and Chernivtsi region by 4.3 times. These two regions have become the undisputed leaders in terms of growth in tourist attractiveness over the past four years. The Carpathian region has become the main alternative for many Ukrainians to spend their holidays, which is reflected in the financial indicators.

Regions where tourism has not yet recovered to pre-war levels

Despite overall growth, a number of regions are still feeling the effects of the war. The largest decline compared to 2021 was recorded in the Mykolaiv region, where tourism tax revenues fell by 75%. The Kharkiv region lost 59% of its pre-war tourism revenues. Despite a 1.4-fold increase over the past year, the Odesa region still lags behind 2021 figures by 25%. The Chernihiv region shows a 17% decline compared to pre-war levels.

These figures reflect the objective situation: regions that have been affected by hostilities or are located near the front line need more time to restore tourist flows. At the same time, the positive dynamics of the last year, even in some of these regions, indicate a gradual return of travelers and the restoration of tourist infrastructure.

Choose to travel around Ukraine with Visit Ukraine!

The growth of tourism in Ukraine is the result of travelers discovering new routes and returning to their favorite destinations. The Visit Ukraine portal offers tours of the most interesting parts of the country, from the Carpathians to the capital. Gastronomic tours, active recreation in the mountains, excursions to historic cities — there are plenty of options for any season and budget.

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Reminder! Ukraine is gradually preparing to resume full air service, and the country's main air hub has already announced that it is fully technically ready to launch flights. Under what conditions will Boryspil be able to accept the first flights and how soon will planes reappear in the Ukrainian sky — find out by following the link.

Photo: experttur.com

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