Lviv Introduces QR Code Payments for Tourist Tax: What's Changing for Visitors?

On October 29, 2026, the Lviv City Council approved a new way to pay the tourist tax for people renting apartments, serviced apartments, or beds in hostels. Each such accommodation must now have its own QR code, allowing tourists to pay the tax themselves before checking in, without a transaction fee. The tax rates remain unchanged.

How Will It Work?

Imagine arriving at a rented apartment near Rynok Square and seeing a QR code on the wall or next to the door. The code is linked specifically to that address. Scan it, pay the tourist tax for the required number of nights, and you're all set.

If you have already paid the tax for the same period and have proof of payment, you don't need to pay again. The funds are collected by the municipal enterprise “Lviv Tourism Development Center” and transferred to the city budget.

The sources do not specify exactly when QR codes will appear in accommodation facilities: some say they are available “from now on,” while others describe the system as something that “will be introduced.”

How Much Do You Have to Pay?

• Ukrainian citizens: UAH 25.94–43.24 per night, depending on the cost of accommodation.
• Foreign visitors: UAH 86.47 per night.

Nothing changes for hotels that already collect the tourist tax from their guests.

How Does the City Use This Money?

In 2025, the tourist tax generated almost UAH 35 million for Lviv. One-tenth of the revenue goes toward tourism infrastructure — facilities and services that visitors themselves use.

Who Is Exempt from the Tourist Tax?

Under Ukraine's Tax Code, the following groups are among those exempt from paying the tax:

• children under 18;
• people with disabilities, children with disabilities, and one accompanying person (for a person with a Group I disability or a child with a disability);
• war veterans and people involved in the cleanup of the Chornobyl nuclear disaster;
• people travelling on business trips;
• visitors receiving medical treatment under a referral or voucher at a licensed healthcare facility;
• close relatives of the accommodation owner;
• internally displaced persons (IDPs) staying at the address specified in their official registration certificate.

What Else to See in Lviv

• “Call Signs” — an art project about military call signs and aliases, running until November 15 at the Lviv Municipal Art Center.
• Rynok Square and the Old Town — the historic city center, where most short-term rental apartments are located.
• High Castle Hill — a great spot for panoramic views of the city.

FAQ

How much is the tourist tax in Lviv in 2026?
For Ukrainian citizens, it is UAH 25.94–43.24 per night. For foreign visitors, it is UAH 86.47 per night.

Do I need to pay the tourist tax via QR code when staying at a hotel?
No. Hotels that already collect the tax continue operating under the existing rules.

Is there a transaction fee for QR code payments?
No, payments are processed without an additional fee.

Who is exempt from the tourist tax?
Exempt groups include children under 18, people with disabilities, war veterans, internally displaced persons staying at the address specified in their official certificate, and people travelling on business.