The tourist tax is a mandatory local fee for all individuals who receive
temporary lodging services (overnight stays). It is collected from tourists
by officially registered temporary lodging establishments,
apartment rental agencies, and authorized tax agents. This was reported by the press service of the Ministry of Foreign Affairs.
In accordance with Uman City Council Resolution No. 4-16/8 “On Local Taxes and
Fees” dated June 26, 2021 (as amended), for foreign citizens
(travelers, pilgrims), the fee rate for overnight stays in hotels, campgrounds,
hostels, and other hotel-type establishments (with business status) is
2.5% of the minimum wage in Ukraine as of January 1 of the reporting
year, and in the case of overnight stays in apartments, residential buildings, annexes to
a residential building, garden houses, cottages, or rooms—5%.
In 2026, the amount payable per person per night is 216.17
UAH (for stays in hotels and other establishments) and 432.35 UAH (for stays in
apartments and other types of private housing).
Proof of payment of the full amount of the tourist tax for all days of stay must be
confirmed prior to check-in with an official receipt or invoice that
separately lists the line item “Tourist Tax.”
The following are exempt from paying the tourist tax:
-
- children under 18 years of age;
-
- people with disabilities, as well as their accompanying persons;
-
- homeowners or their close relatives (parents, children, spouses, grandparents
, siblings, and grandchildren).
- homeowners or their close relatives (parents, children, spouses, grandparents
To confirm eligibility for an exemption, you must have the originals of the relevant
documents with you, along with a notarized translation into Ukrainian!
Within the city of Uman, in accordance with Uman City Council Resolution No. 9-55/8
“On the Collection of the Tourist Tax” dated August 10, 2023, the sole
authorized tax agent for persons staying in apartments,
residential buildings, annexes to residential buildings, garden houses,
cottages, rooms, or any other facilities used for
temporary accommodation (overnight stays) other than hotels is the Uman municipal
utility company “Kommunalnik.”
According to official information from the Uman City Council website, you can pay
the tourist tax—calculated based on the length of your stay in Uman—
in the following ways:
In cash: upon entering the pilgrimage zone to authorized employees of the Uman Municipal Utility Company (UKP
) “Komyunalnyk,” who accept payment exclusively through cash registers.
By bank transfer: in advance to the official bank account of UKP “Kommunalnik”
via the link on the website or using the following details:
Recipient’s name: UKP “KOMMUNALNIK”
Recipient’s EDRPOU code: 03366285
Recipient’s account number: UA703003460000026002000018669
Recipient’s payment service provider: JSC SENS BANK
Recipient’s payment service provider’s EDRPOU: 23494714.
Purpose: Payment of the tourist tax for … inbound tourists for
the period from … to …
Failure to fulfill obligations regarding the payment of the tourist tax constitutes an administrative
offense and results in the imposition of a fine on the tourist in accordance with
Article 163-17 of the Code of Ukraine on Administrative Offenses.
Compliance with the procedure for paying the tourist tax is monitored by representatives
of the National Police of Ukraine, who have the right to request documents from tourists that
confirm payment of the tourist tax.