Tourist tax rise 20% this vacation season: which regions became hotspots?

Main image: Lanzheron beach in Odesa is one of up to 20 beaches that local authorities hope to open this summer. Photograph: Daniel McLaughlin

Local budgets in Ukraine collected UAH 234.4 million in tourist tax during the first nine months of 2025 — a 36% increase compared to the same period last year and 1.5 times higher than before the full-scale invasion. As usual, the summer months proved to be the “golden season” for Ukraine’s tourism industry. From July to September 2025 alone, businesses contributed UAH 91.7 million in tourist tax, up 20% from the second quarter (UAH 76.2 million), as reported by Opendatabot.

Large businesses, including hotels, resorts, and recreation centers, accounted for 53% of the total revenue (UAH 125.2 million), while small businesses — apartment owners, guesthouses, and small tourist facilities — contributed the remaining 47% (UAH 109.2 million). Notably, tax revenue from small entrepreneurs surged by 39%, whereas contributions from large businesses rose by only 6.5%.

Kyiv continues to dominate Ukrainian tourism, generating UAH 51 million in tourist tax, with 81% coming from large businesses. Lviv region ranked second with ₴42.5 million, of which 56% was paid by large enterprises. Ivano-Frankivsk region completed the top three with UAH 32.5 million, where small businesses contributed 55% of the total.

During the vacation season, Odessa region recorded the largest increase in tourist tax revenue. However, despite this growth, its total for the first nine months remains 17% below the same period in 2021.

Some regions have shown extraordinary recovery compared to the pre-war period. Chernivtsi region (Bukovyna) saw a fivefold increase in tourist tax, with 90% coming from small businesses. Ivano-Frankivsk region also experienced remarkable growth, with revenues increasing 4.5 times over the same period.