Lviv Tourist Tax in 2026: How Much It Is, Who Pays and Who Is Exempt
Leo Apartment
The tourist tax in Lviv is a small amount charged for every night you spend in the city, paid together with your accommodation. In 2026 it is 25.94 to 43.24 UAH per person per night for Ukrainian citizens and 86.47 UAH for foreign visitors.
Here is a plain-language guide: what the tax is for, who sets it and when, what the amount depends on, who pays and who is exempt. All figures are as of October 2026, with links to official sources.
What the Tourist Tax Is
The tourist tax is a local levy established by the Tax Code of Ukraine (Article 268). The money goes not to the state budget but to the local budget of the community where you stay overnight.
It is often called a “tax”, but legally it is a levy (“zbir”). Tax agents collect it from guests and transfer it to the budget.
What the Tax Is For
Visitors use the city’s infrastructure: transport, street lighting, clean streets, parks and tourist services. The levy helps the city maintain all of this and keep developing.
In Lviv, by decision of the city council, 10% of tourist tax revenue goes directly to developing tourist infrastructure from 2026. The tourist tax helps fund transport, clean streets and tourist services.
Who Sets the Tourist Tax and When
- The state sets the framework. The Tax Code defines who pays, who is exempt and the maximum rates.
- Each community decides whether to introduce it and how. The tourist tax is optional: a village, town or city council introduces it by its own decision (Article 10 of the Tax Code).
- Deadlines. A decision on local taxes and levies must be published by 25 July to apply from 1 January of the following year (Article 12 of the Tax Code).
- Tax agents. Hotels, hostels and apartment owners operating as businesses collect the levy from guests. The city council publishes the list of agents.
Lviv City Council approved the current rates on 12 June 2025. They have applied since 1 January 2026.
What the Amount Depends On
- The minimum wage. The rate is a percentage of the minimum wage as of 1 January of the current year. In 2026 this is 8,647 UAH (State Budget Law for 2026).
- Whether you are a domestic or inbound tourist. The law allows up to 0.5% for Ukrainian citizens and up to 5% of the minimum wage for foreign visitors (inbound tourism).
- The community’s decision. Within these limits each city sets its own rate.
- In Lviv, the price of accommodation. For Ukrainians the rate depends on the room or apartment price per night.
- The number of nights and guests. The tax is charged per night for each person without an exemption.
A “night” is the period between two check-out times.
How Much the Tourist Tax in Lviv Is in 2026
In 2025 news you may have seen 24, 32, 40 and 80 UAH: those amounts were based on the 2025 minimum wage (8,000 UAH). The percentages have not changed; the 2026 amounts are slightly higher because the minimum wage went up.
Examples
- A couple from Kyiv, apartment at 1,000 UAH/night, 3 nights: 2 guests × 3 nights × 34.59 UAH ≈ 207.53 UAH.
- A family with a 10-year-old, apartment at 1,500 UAH/night, 2 nights: 2 adults × 2 nights × 43.24 UAH ≈ 172.94 UAH; the child pays nothing.
- Two visitors from Poland, 2 nights: 2 guests × 2 nights × 86.47 UAH = 345.88 UAH.
- A war veteran with an ID: 0 UAH, because war veterans are exempt.
Who Pays the Tourist Tax
Payers are Ukrainian citizens, foreigners and stateless persons who come to Lviv and stay temporarily in a hotel, hostel, apartment, house or other overnight accommodation. It does not matter whether you come for a weekend or a week: the tax is charged per night.
Who Is Exempt
The Tax Code (clause 268.2.2) lists those who do not pay the tourist tax:
- people who permanently live in Lviv, including tenants;
- people on business trips (under the conditions set out in the Code);
- people with disabilities, children with disabilities and one person accompanying someone with a Group I disability or a child with a disability;
- war veterans;
- Chornobyl clean-up participants;
- people arriving with vouchers for treatment, recovery or rehabilitation at licensed facilities;
- children under 18;
- internally displaced persons, if the accommodation address is stated in their IDP certificate;
- first- and second-degree family members whom the owner hosts in their own home.
An exemption must be confirmed by a document: a veteran’s ID, IDP certificate, disability ID, voucher and so on. The city council cannot grant individual exemptions to specific people or companies (Article 12 of the Tax Code).
How and When It Is Paid
- In advance. Guests pay the tax before check-in to the tax agent: the hotel, hostel or apartment owner.
- With proof. A guest may be accommodated only with a document confirming payment of the tax.
- Once. The tax is not charged twice for the same period in the same community.
- Refundable. If you leave early, the overpaid tax is refunded under the procedure set by the Code.
- Then it is the agent’s job. Agents transfer the tax to the budget quarterly or in monthly advance payments and file a quarterly return.
The Tourist Tax at Leo Apartment
We act as a tax agent: the tourist tax is calculated automatically and shown as a separate line in the price breakdown, along with nights, services and discounts. You can see how it looks in our guide how to book an apartment in Lviv online.
Entitled to an exemption? Let us know when you book and have your document ready, and the tax will not be charged. For other payment questions, see our FAQ.
Official Sources
- Tax Code of Ukraine — Articles 10, 12 and 268 (version as of October 2026, in Ukrainian).
- Lviv City Council: new tourist tax rates from 2026 (in Ukrainian).
- State Tax Service in Lviv Region: who sets tourist tax rates (in Ukrainian).
- State Budget of Ukraine Law for 2026 — Article 8: minimum wage of 8,647 UAH (in Ukrainian).
Conclusion
The tourist tax in Lviv is a small amount that stays in the city and helps it grow. For foreign visitors it is 86.47 UAH per person per night, children and exempt guests pay nothing, and at Leo Apartment everything is calculated automatically and transparently.
Planning a trip? Book an apartment in Lviv directly, with no intermediaries or commission: in our apartment catalogue you will see the full price, tourist tax included.
FAQ about the Tourist Tax in Lviv
How much is the tourist tax in Lviv in 2026?
For Ukrainian citizens, 25.94, 34.59 or 43.24 UAH per person per night depending on the accommodation price; for foreign visitors, 86.47 UAH.
Do children pay the tourist tax?
No, children under 18 are exempt.
Do veterans and IDPs pay?
No. War veterans are exempt, and so are internally displaced persons if the accommodation address is stated in their IDP certificate.
Why is the tax higher for foreigners?
The law lets communities set up to 5% of the minimum wage for inbound tourism; Lviv chose 1%.
Who sets the tourist tax?
The local council, by its own decision, within the limits of Article 268 of the Tax Code.
Will I get a refund if I leave early?
Yes, any overpaid tax is refunded under the procedure set by the Tax Code.
Join the discussion