Tourist Tax

Uman City Council Resolution No. 4-16/8 “On Local Taxes and Fees,” dated June 26, 2021, established the rates for the tourist tax to be paid by Ukrainian citizens, foreign nationals, and stateless persons who arrive in Uman and receive (use) temporary lodging services (overnight stays).

According to this Resolution, foreign tourists (travelers, pilgrims) must, in order to legally stay in the city of Uman, must pay a tourist tax equal to 5% of the minimum wage established by current Ukrainian legislation as of January 1 of the reporting year, which amounts to 432.35 UAH in 2026. per day per person, if they are staying in hotel-type establishments, residential buildings, annexes to residential buildings, garden houses, apartments, cottages, rooms, or any other facilities used for temporary accommodation (overnight stays).

The tourist tax must be paid before tourists check in.

In the case of temporary accommodation in hotels, campgrounds, motels, dormitories, hostels, vacation homes, tourist camps, and mountain shelters, camps, guesthouses, sanatoriums and resorts, and other hotel-type establishments, the tourist tax is levied at a rate of 2.5% of the minimum wage established by the current legislation of Ukraine as of January 1 of the reporting year, which amounts to 216.18 UAH per person per night in 2026. The tax agent is the place of temporary accommodation, where the tourist tax is included in the cost of stay.

Taxpayers must pay the tax in advance, prior to their temporary stay (overnight accommodation), to the tax agents who collect the tax at the rates at the locations where the tax is collected and in compliance with other requirements established by a resolution of the relevant village, settlement, or city council.

The following are exempt from paying the tourist tax:

• children under 18 years of age;
• persons with disabilities, children with disabilities, and persons accompanying persons with Group I disabilities or children with disabilities (no more than one accompanying person);
• persons permanently residing in the city of Uman, including under lease agreements;
• residents of Ukraine (persons with a place of residence in Ukraine) who have arrived on a business trip or are temporarily staying in accommodations (overnight stays) owned by individuals or leased to them under a rental agreement;
• family members of an individual (parents, spouse, children—including adopted children—siblings, maternal and paternal grandparents, and grandchildren) who are temporarily staying at accommodations (overnight stays) owned by that individual or used under a lease agreement.

You can pay the tourist tax:

to the official account of UKP “Kommunalnik,” which was designated by the tax agent, via the link posted on the official website of the Uman City Council:

through self-service terminals and POST terminals located on Chelyuskintsev Street in Uman.

Please retain your proof of payment of the tourist tax until the end of your
stay in the city of Uman.

Authorized personnel will verify payments by scanning the QR code on the payment documents using apps installed on their mobile devices.