Tourist tax collection falls 24%
Photo: State Property Fund

The amount of the tourist tax during 2022 due to the full-scale war has decreased by 24% – from UAH 235.5 million ($6.38 million) to UAH 178.9 million ($4.84 million), the press service of the State Tourism Development Agency reported on March 23.

A drop in the taxes collected was recorded in 14 oblasts of Ukraine. In general, these are the regions that were or are in the war zone and are temporarily occupied. For example, the amount of the tourist tax decreased by 95% in Kherson Oblast, by 90% in Mykolaiv Oblast, by 83% in Donetsk Oblast, and by 80% in Luhansk Oblast.

Also, a significant decline occurred in Odesa (80%), Zaporizhzhya (78%), Kharkiv (61%), Sumy (58%), Kyiv (54%), Chernihiv (53%), Kyiv (43%) and Zhytomyr (24%).

A 15% decline was recorded in Dnipropetrovsk and Rivne oblasts.

Tourist tax is paid by tourists to local budgets for each day of stay in hotels, camping sites, etc. The fee rate is set by the decision of the local council in the amount of up to 0.5% of the minimum salary for domestic tourism and up to 5% for entry.

In the west of Ukraine, the collection increased as a result of internal migration through the occupied and front-line regions.

Lviv Oblast became the leader both in terms of the amount of collection (41.4 million UAH or $1.12 million) and in terms of its increase (79%).

For comparison, Kyiv received only UAH 31.5 million ($0.85 million) from the tourist tax, half as much as a year earlier.

Zakarpattya Oblast (UAH 19.5 million or $0.53 million), Ivano-Frankivsk Oblast (UAH 18.0 million or $0.49 million) and Cherkasy Oblast (UAH 12.6 million or $0.34 million) were among the leaders in paying the tourist tax.

  • In 2022, the state budget received UAH 1.5 billion ($40.6 million) in taxes from the tourism industry of Ukraine — 31% less than in 2021.
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