Payers transferred more than 4.2 billion UAH of the environmental tax to the budget during January – September 2025. This is 7.1% or + 0.3 billion UAH more compared to the corresponding figure last year. 3.9 billion UAH was paid in 2024.
The biggest amounts were transferred by payers of:
- Dnipropetrovsk region – 841.1 million UAH,
- Kyiv region – 809.6 million UAH,
- Ivano-Frankivsk region – 461.7 million UAH,
- Zaporizhzhia region – 277 million UAH.
Environmental tax is paid by business entities that carry out:
- emissions of pollutants into the atmosphere by stationary sources,
- discharges into water bodies,
- waste disposal,
- generation of radioactive wastes.
Increase in the environmental tax revenues indicates growing responsibility of business for the environmental protection. These funds are important resource for financing environmental protection measures 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/.