Environmental tax: business increased its contribution to the environment by 6.5%

Press service of the State Tax Service of Ukraine, published 17 December 2025 at 12:03 Chapter: News

Ukrainian enterprises sent almost 5.6 billion UAH of the environmental tax to the consolidated budget during January – November 2025. This is 6.5% more than in the same period last year. 5.2 billion UAH was paid in 11 months last year.

Leading regions in terms of budget contributions:

- Dnipropetrovsk region – 1.1 billion UAH;

- Kyiv – 1.0 billion UAH;

- Ivano-Frankivsk region – 639.5 million UAH;

- Zaporizhzhia region – 373 million UAH.

Environmental tax is paid by companies and enterprises that:

- emit pollutants into the atmosphere,

- discharge wastewater into the water bodies,

- dispose of or dispose of waste,

- work with the radioactive materials.

These funds finance measures to clean air and water, recycle waste and preserve nature. Growing revenue shows that business is becoming more responsible about environmental questions.

During the martial law, enterprises whose facilities are located in combat or temporarily occupied territories are temporarily exempted from paying the environmental tax. List of such territories is determined by the Ministry for Development of Communities and Territories of Ukraine according to the approved procedure.

Exemption is valid throughout 2022 and from January 1, 2023 – starting from the first day of month in which the beginning date of hostilities or temporary occupation of territory is determined, until the first day of month following the ending date of hostilities or temporary occupation in the relevant territory.