Payers have transferred 2.968 billion UAH of the environmental tax to the budget over January – July 2025. This is 0.9% more, or + 26 million UAH compared to the same period last year. Payment figure was 2.942 billion UAH in 2024.
The biggest amounts were paid by:
- Kyiv city – 578.1 million UAH,
- Dnipropetrovsk region – 552.7 million UAH,
- Ivano-Frankivsk region – 284.5 million UAH,
- Zaporizhzhia region – 178 million UAH.
Environmental tax is paid by the taxpayers who carry out:
- emissions of pollutants into the atmospheric air by stationary sources,
- discharges into water bodies,
- waste disposal,
- generation of radioactive wastes.
These funds form a significant financial resource for the state and local communities to address environmental questions and rational use of natural resources.
Reminder! Payers whose facilities are located in territories where hostilities are (were) ongoing or temporarily occupied by the russian federation are temporarily exempted from paying the environmental tax during the martial law.
List of such territories is determined by the Ministry for Development of Communities and Territories of Ukraine according to procedure established by the Cabinet of Ministers of Ukraine. Exemption is valid throughout 2022, and from January 1, 2023 – starting from the first day of month in which beginning date of hostilities or temporary occupation is determined, until the first day of month following the ending date of hostilities or temporary occupation in relevant territory.
More information about peculiarities of collecting the environmental tax is available in the "Online education" section at the link: https://tax.gov.ua/baneryi/onlayn-navchannya/ekologichniy-podatok/.