In the first half of 2026, Lviv Region’s tourism sector significantly increased tax revenues and secured the oblast a leading position in Ukraine. According to the State Tax Service of Ukraine, tourism businesses in the region transferred UAH 349.1 million in taxes to the consolidated budget, 20.9% more than in the same period of 2025.
The bulk of revenues came from businesses in the temporary accommodation sector — they paid UAH 295.2 million in taxes, showing an increase of 22.2%. A further UAH 54 million was contributed to the budget by entities providing tourism services; their payments rose by 14.3%.
In terms of the overall volume of taxes paid by the tourism sector, Lviv Region ranks second in Ukraine, behind only the city of Kyiv, and ahead of Ivano-Frankivsk, Zakarpattia, Odesa and other oblasts.
The oblast also retains second place by the amount of tourist tax collected. In the first half of 2026, local budgets of Lviv Region communities received UAH 33.96 million in this tax, 27.7% more than last year. A total of 1,029 tax agents are involved in collecting it.
Across Ukraine, 6,113 businesses paid tourist tax in this period — 7% more than a year earlier. Ivano-Frankivsk, Lviv, Zakarpattia, Odesa and Kyiv oblasts, together with the city of Kyiv, account for 64% of all tax agents that transfer tourist tax to local budgets.
The Department of Sport, Youth and Tourism of the Lviv Regional State Administration notes that the positive trend indicates the sector’s development even under conditions of full-scale war, as well as growth in the share of legitimate businesses that meet their tax obligations.
«Lviv Region is once again confirming its status as one of Ukraine’s key tourist regions. The increase in revenues from the tourism sector is a tangible result of the work of businesses, communities and the state, and also an indicator that the tourism sector continues to develop even in conditions of full-scale war. Importantly, it is not only the volume of taxes and tourist tax paid that is growing, but also the number of entities operating legitimately and meeting their tax obligations. This means that the tourism sector is becoming more transparent, and communities are receiving more resources for development. At the same time, Lviv Region’s potential is considerably greater. That is why we continue to work with communities, the tourism business and the tax authorities on bringing the sector out of the shadows and increasing revenues to local budgets. After all, every hryvnia of tourist tax paid is a resource that stays within the community and can be used for its development» — Roman Khimiak
Nationwide, in the first half of 2026 the tourism sector paid UAH 2.296 billion in taxes to the consolidated budget, 17.57% more than in the previous year. Tourism tax revenues across Ukraine rose by 22% and reached UAH 174.85 million.
Thus Lviv Region, which ranks among the top three leaders in terms of tax revenues from tourism and the amount of tourist tax collected, reaffirms its status as one of Ukraine’s key tourist regions.