Ecotaxes in Ukraine
Information on payment to the Consolidated Budget of Ukraine
by payers - subjects of natural monopolies
and payers of rent for subsoil use
(further – Ecotaxes)
In total from 1 January to December 31, 2021
companies paid ecotaxes:
5 435 566 210 UAH
Ecotax is a national mandatory payment that cope with the actual volume of emissions into the air, discharges into water bodies of pollutants, disposal of waste, the actual volume of radioactive waste temporarily stored by their producers, the actual amount of generated radioactive waste the actual volume of radioactive waste accumulated before April 1, 2009 (source - Tax Code of Ukraine).
The natural monopoly entity is an economic entity (legal entity) of any form of ownership that produces (sells) goods in a market that is in a state of natural monopoly (source - the Law of Ukraine “On Natural Monopolies”).
Payer of rent for the use of mineral resources for mining – is business entities, including citizens of Ukraine, foreigners and stateless persons, registered in accordance with the law as entrepreneurs who acquired the right to use the subsoil object (site) on the basis of special permits for use of subsoil within specific subsoil plots for the purpose of carrying out economic activities in mining, including during geological exploration (or ologicheskogo study with supplying a small pilot development) within the limits specified in these special permits objects (parts of) the subsoil (source - the Tax Code of Ukraine).
Budget Revenue Classification (Data for the period from 1 January to December 31, 2021)
| Type of Budget Revenue | Paid, UAH |
|---|---|
|
Environmental tax for atmospheric emissions Code: 19010100 |
2 072 791 950 |
|
Receipts from waste disposal Code: 19010300 |
1 129 485 970 |
|
Environmental tax for carbon dioxide emissions Code: 19011000 |
1 047 220 750 |
|
Environmental tax for the generation and / or temporary storage of radioactive waste Code: 19010400 |
1 035 537 400 |
|
Receipts from discharges of pollutants into water bodies Code: 19010200 |
150 530 140 |
Top 10 Companies (Data for the period from 1 January to December 31, 2021)
| Payer of Ecotaxes | Paid, UAH |
|---|---|
|
ДП "НАЕК "ЕНЕРГОАТОМ"
Place of Registration: Kyiv |
1 037 006 260 |
|
АТ "ДТЕК ЗАХІДЕНЕРГО"
Place of Registration: Lviv Oblast |
686 689 900 |
|
ПАТ "ЦЕНТРЕНЕРГО"
Place of Registration: Kyiv |
506 121 840 |
|
АТ "ДТЕК ДНІПРОЕНЕРГО"
Place of Registration: Zaporizhia Oblast |
393 511 400 |
|
ТОВ "ДТЕК СХІДЕНЕРГО"
Place of Registration: Donetsk Oblast |
372 896 360 |
|
ПАТ "АРСЕЛОРМІТТАЛ КРИВИЙ РІГ"
Place of Registration: Dnipropetrovsk Oblast |
339 485 030 |
|
ПРАТ "ММК ІМ. ІЛЛІЧА"
Place of Registration: Donetsk Oblast |
236 697 590 |
|
ПРАТ "ПІВНГЗК"
Place of Registration: Dnipropetrovsk Oblast |
148 112 080 |
|
ПРАТ "ПОЛТАВСЬКИЙ ГЗК"
Place of Registration: Poltava Oblast |
139 436 910 |
|
ПРАТ "ІНГЗК"
Place of Registration: Dnipropetrovsk Oblast |
99 620 150 |
Top 10 Registration Places (Data for the period from 1 January to December 31, 2021)
| # | Place of Registration of the Payer | Paid, UAH |
|---|---|---|
| 1 | Kyiv | 1 820 301 960 |
| 2 | Dnipropetrovsk Oblast | 857 216 690 |
| 3 | Donetsk Oblast | 791 645 730 |
| 4 | Lviv Oblast | 721 497 760 |
| 5 | Zaporizhia Oblast | 434 520 380 |
| 6 | Poltava Oblast | 262 074 400 |
| 7 | Kharkiv Oblast | 102 615 000 |
| 8 | Cherkasy Oblast | 75 759 990 |
| 9 | Mykolaiv Oblast | 57 665 890 |
| 10 | Khmelnytskyi Oblast | 40 093 640 |
