Ukraine earned record amounts from tourism: which regions are the leaders in terms of revenue

Tourism tax in Ukraine in 2025 brought record revenues to local budgets — in just six months, the amount exceeded 142 million hryvnias. Find out which regions brought in the most money and why the tourism market continues to grow

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The tourism industry continues to generate increasing revenues for the state and local budgets. In the first six months of 2025 alone, Ukraine received 142.6 million hryvnias from tourist taxes. This is a third higher than last year's figure and twice as much as in 2021. Economists are confident that an absolute record can be expected at the end of the year, as the main travel season is still ahead. This was reported by Opendatabot.

Who generates revenue for the budget?

The structure of tax payments is gradually changing. In 2025, large hotels accounted for 55% of revenue, while owners of apartments, estates and small tourist facilities provided 45%.

Previously, the balance was different: businesses brought in over 60% of all funds. Now, the small segment has strengthened its position thanks to the popularity of local tourism and private accommodation rentals.

At the same time, in a number of regions, companies remain the main taxpayers. In Kyiv, they account for 83% of all taxes, in the Sumy region — 73%, in the Khmelnytskyi region — 61%, in the Lviv region — 57%, and in the Rivne and Poltava regions — more than half.

Real incomes may be higher

Official figures do not reflect the whole picture. A significant part of the rental market continues to operate unofficially, without registration and payment of fees. Experts note that the real amount of income from tourism may be significantly higher.

However, the situation is gradually changing. Thanks to the introduction of a single register of transactions under the control of the tax service, the share of the ‘shadow’ segment is decreasing. This makes revenues more stable and explains the growth in revenues this year.

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Leading regions

Three regions provided the largest revenues:

▪️ Kyiv — UAH 33.6 million;

▪️ Lviv region — UAH 26.6 million;

▪️ Ivano-Frankivsk region — UAH 22.1 million.

Together, they accounted for over 58% of all revenues in the country.

The capital managed to regain the leadership previously held by Lviv. Odesa, which was among the top three leaders in 2021, lost its position — revenues fell by almost half. However, in Bukovina, Prykarpattia, and Cherkasy region, revenues increased 3-4 times compared to the pre-war period.

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