In the first seven months of 2026, the Lviv city territorial community significantly increased its revenues from the tourist tax. Compared with the same period in 2025, the amount rose by UAH 5,623,401.31, representing growth of 29.4%.
According to Lviv City Council, a substantial share of revenues was provided by the five largest payers of the tourist tax. In January–July 2026 they together transferred a total of UAH 1,232,206.95 to the community budget.
The largest contribution came from LLC “Innovative Management Systems”, which operates the IBIS STYLES LVIV CENTER hotel — UAH 432,525.95. This is a hotel of the international Accor network in the central part of Lviv, with 77 rooms, welcoming leisure and business guests alike, and featuring the Celentano Ristorante restaurant, relaxation areas and a business zone.
In second place is LLC “EMILY RESORT” (Emily Resort) with UAH 300,000. Emily Resort is located in Vynnyky and operates as a resort and leisure complex with 260 rooms and 10 cottages. It includes Emily Wellness & SPA with 12 saunas and steam rooms and five swimming pools, a medical centre, sports complex, several restaurants and more than 10 gastronomic venues, as well as extensive infrastructure for hosting events and conferences.
The third-largest payer was PJSC “Lvivturyst”, which operates the hotel “Tourist Lviv”, contributing UAH 192,401. The hotel caters both for individual travellers and for organised tourist and corporate groups, with a substantial room stock and facilities for accommodating large parties.
Fourth and fifth positions were taken by LLC “EMILY SERVICE 5” (another legal entity linked to Emily Resort) with UAH 184,600 and LLC “MARIYA”, which operates BANKHOTEL, with UAH 122,680 respectively. BANKHOTEL is a five-star hotel in a restored historic building with 101 rooms. An important part of its activity is hosting business and private events: the ART CONGRESS HALL complex includes a convertible hall of more than 500 m² and seven conference rooms; the SAFE restaurant, rooftop bar and in-house patisserie also operate on site.
The Department of Sport, Youth and Tourism of the Lviv Regional State Administration emphasises that the tourist tax is an important indicator of how tourist activity affects the local budget and community development.
“The tourist tax is one of the indicators of how tourist activity contributes to community development. Over seven months, the Lviv community has increased its tourist tax revenues by 29.4% compared with the same period last year. At the same time, behind every figure lies the work of specific establishments that receive guests and sustain the community’s tourism activity. These are precisely the examples we highlight in our feature in order to draw attention to responsible payment of the tourist tax and to demonstrate the contribution of the tourism industry to local budgets,” said Roman Khimyak
This article has been prepared as part of a feature on communities in Lviv region and representatives of the tourism industry who generate significant tourist tax revenues for local budgets.