Simon Smith | Manager, Operations and Destination Engagement | 2 August 2019

Туристичний збір

The tourist tax (Туристичний збір) is an overnight accommodation tax levied to visitorsUntil 1 January 2019 the tax was previously calculated as a percentage of the cost of the room but is now levied at a fixed rate per person per night; following amendments to Article 268 of the law dated 23 November 2018 No. 2628.  

The rate is set by local governments (municipalities) but must not exceed the limit set by the Verkhovna Rada (national parliament). For domestic visitors the limit is up to 0.5% of the national minimum wage per day and for international visitors up to 5% of the national minimum wage per day established by law on 1st January each year.

Consequently based on the national minimum wage of 4173 UAH per day for 2019the limits are: 

Domestic visitors – up to 20.87 UAH (€0.75) per person per day
International visitors – up to 208.65 UAH (€7.48) per person per day

N.B. the actual rate to be paid by visitors is set by local governments (municipalities) and may be lower than the limit or even a zero rate. 

Below are selected destinations and further information can be found by clicking on the title of the destination.  
 
While best efforts have been made to verify the accuracy of the information on 30 July 2019, the information displayed should be used as guidance only.  
 
Euro conversion on 30 July 2019 for comparative purposes.

All types of accommodation
(no maximum nights)
/UAH (€)
per person, per night
Some Exemptions
Kharkiv

Domestic visitors (0.5%)
International visitors (2%)

20.87 (0.75)
83.46 (2.99)
 Children under 18,
Disabled persons plus carer 
Kherson

(0-600)
Domestic visitors (0.25%)
International visitors (0.25%)


10.42 (0.37)
10.43 (0.37)
 

Children under 18,
Disabled persons plus carer 

(more than 600)
Domestic visitors (0.5%)
International visitors (0.5%)


20.87 (0.75)
20.87 (0.75)
Kiev

Domestic visitors (0.4%)
International visitors (1%)

16.69 (0.60)
41.73 (1.50)
Children under 18,
Disabled persons plus carer
Lviv

(0-₴350) 
Domestic visitors (0.2%)
International visitors (0.2%)


8.35 (0.30)
8.35 (0.30)
 

 

 

Children under 18,
Disabled persons plus carer

(₴351₴750) 
Domestic visitors (0.3%)
International visitors (0.2%)


12.52 (0.45)
12.52 (0.45)

(₴751₴1200)
Domestic visitors (0.4%)
International visitors (0.4%)


16.69 (0.60)
16.69 (0.60)

(more than ₴1200) 
Domestic visitors (0.5%)
International visitors (0.5%)


20.87 (0.75)
20.87 (0.75)
Odessa

Domestic visitors (0.5%)
International visitors (0.5%)

20.87 (0.75)
20.87 (0.75)
Children under 18,
Disabled persons plus carer

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