For the first nine months of 2025, local budgets of Ukraine received 234.4 million hryvnias in tourist fees. This is 36% more than for the same period in 2024, and one and a half times more than before the start of the full-scale war, reports Opendatabot.
The summer months brought the most revenue. From July to September, businesses paid 91.7 million hryvnias in tourist fees, which is 20% higher than the second quarter. Traditionally, this time is the “golden season” for tourism – the period of holidays, festivals and domestic travel stimulates demand for hotels, recreation centers, estates and rental housing.
More than half of the total amount – 53% or 125.2 million hryvnias – was provided by large businesses, including hotels, sanatoriums and tourist complexes. Another 47% (109.2 million hryvnias) came from small businesses – owners of apartments, estates and small accommodation facilities. At the same time, it was small entrepreneurs who demonstrated the highest growth dynamics: their revenues increased by 39%, while large companies showed an increase of only 6.5%.
The largest volumes of tourist tax were received by three regions – Kyiv (51 million hryvnias, a fifth of all taxes, of which 81% fell to large businesses), Lviv region (42.5 million hryvnias, the share of large businesses – 56%), and Ivano-Frankivsk region (32.5 million hryvnias, where 55% of revenues were provided by small businesses). During the holiday season, the figures in the Odessa region increased significantly, but the total amount of tax in the region for nine months is still 17% lower than in 2021.
Bukovyna, on the other hand, set a record – revenues from the tourist tax there increased fivefold compared to the pre-war period, with 90% of this amount provided by small businesses. Ivano-Frankivsk region is also showing rapid growth — 4.5 times more than before 2022.
