Environmental tax: 1.5 billion UAH for environmental restoration

Press service of the State Tax Service of Ukraine, published 24 April 2026 at 15:18 Chapter: News

Ukrainian enterprises transferred more than 1.5 billion UAH of the environmental tax to the consolidated budget. This year’s revenues increased by 6.8% compared to the corresponding figure last year.

Among the payment leaders:

- Kyiv – 325.2 million UAH,

- Dnipropetrovsk region – 295.8 million UAH,

- Ivano-Frankivsk region – 153.3 million UAH,

- Zaporizhzhia region – 107.9 million UAH.

Environmental tax payers are business entities that carry out:

- emissions of pollutants into the atmosphere by stationary sources;

- discharges of pollutants directly into the water bodies;

- wastes disposal;

- generation and temporary storage of radioactive waste.

Payers include enterprises, institutions and organizations, as well as individuals-entrepreneurs, if their activities are accompanied by the specified environmental impacts.

Deadlines for submitting declaration

Environmental tax declaration is submitted quarterly: within 40 calendar days after the end of reporting quarter.

For the first quarter of 2026, declaration must be submitted by May 11, 2026.

Payment deadlines

Tax liabilities must be paid within 10 calendar days after the deadline for submitting declaration.

Procedure for submitting declaration

- For emissions into the atmosphere, discharges into the water bodies and wastes disposal:

declaration is submitted at the location of stationary sources of pollution or waste disposal sites.

- For generation and storage of radioactive waste:

declaration is submitted at the payer’s residence place of tax registration.