After 1st of January 2019 international tourists who visit Ukraine need to pay New Tourist Tax - up to 5% of the minimum wage in Ukraine and maximum tax up to 208,65 UAH (around 6.6 Euro) per night of stay.

In 2018 all accommodation facilities have the same rate of tourist tax from 0.5 to 1% of the cost of living per night per person.

The minimum wage in Ukraine after 01.01.2019 is 4173 UAH (around 136 Euro).

With New Tourist Tax hotels, appartments, hostels has fixed tax that approved by the local council.

The deputies of local councils are given the opportunity to choose the tourist tax selection rate from five proposed options:
1% - 41.73 UAH (around 1.32 Euro)
2% - 83.46 UAH (around 2.64 Euro)
3% - 125.19 UAH (around 3.96 Euro)
4% - 166.92 UAH (around 5.28 Euro)
5% - 208.65 UAH (around 6.6 Euro)

Responsibility for non-payment of tourist tax for accommodation facilities is 850 UAH (around 26.89 Euro) and in case of repeated violation per year - 3400 UAH (around 107.59 Euro).

The fixed New Tourist Tax makes more tax pressure on accommodation of low cost segment like hostels and very little increase of taxes for top level hotels with high prices of accommodation.

New Tourist Tax Rates of Main Tourist Cities of Ukraine

Yaremche, Berdyansk, Mariupol

• domestic tourists - 0.1%
• international tourists - 0.1%

Kropyvnytskyi

• domestic tourists
  • 0.1%, 0.25% and 0.5% depends on price of accommodation
• international tourists
  • 1% (rate per night up to 600 UAH)

Kamyanets-Podilskiy

• domestic tourists - 0.4%
• international tourists - 0.4%

Lviv, Odessa, Chernihiv, Poltava, Sumi, Kremenchuk

• domestic tourists - 0.5%
• international tourists - 0.5%

Kyrylivka

• domestic tourists - 0.12%
• international tourists - 1%

Lutsk

• domestic tourists
  • 0.25% (rate per night up to 600 UAH)
  • 0.5% (rate per night more than 600 UAH)
• international tourists
  • 0.25% (rate per night up to 600 UAH)
  • 0.5% (rate per night more than 600 UAH)

Kherson

• domestic tourists - 0.25%
• international tourists - 0.5%

Rivne

• domestic tourists - 0.25%
• international tourists - 1%

Zhitomyr

• domestic tourists - 0.25%
• international tourists - 2.5%

Ivano-Frankivsk

• domestic tourists - 0.3%
• international tourists - 1%

Kiev

• domestic tourists - 0.4%
• international tourists - 1%

Uzhgorod

• domestic tourists - 0.5%
• international tourists - 1%

Dnipro

• domestic tourists - 0.35%
• international tourists
  • 0.35% (rate per night up to 200 UAH)
  • 1.5% (rate per night more than 3000 UAH)

Zaporizhzhya

• domestic tourists
  • 0.05% (rate per night up to 300 UAH)
  • 0.25% (rate per night 300-600 UAH)
  • 0.5% (rate per night more than 600 UAH)
• international tourists
  • 0.5% (rate per night up to 300 UAH)
  • 1.5% (rate per night more than 3000 UAH)

Kharkiv, Vinnitsya, Pochaiv

• domestic tourists - 0.5%
• international tourists - 2%

Uman, Kryvyi Rih, Cherkassy

• domestic tourists - 0.5%
• international tourists - 5%

Some cities in Ukraine still undecided on tourist tax rates so tour operators and tour agents wait for decision of local city councils.

Organizers of New Tourist Tax

Verkhovna Rada of Ukraine
Ukrainian Cities
Kiev, Ukraine

Pavel Korsun
Tour Guide
Ukraine tours and Kiev tours

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