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)
as of November 1, 2019

(Data for the period from January 1, 2019 to October 31, 2019)

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).

In total from January 1, 2019 to October 31, 2019
companies paid ecotaxes:

4 339 433 800 UAH

Ecotaxes in Ukraine
(as of November 1, 2019, million UAH)

Budget Revenue Classification (as of November 1, 2019)

Type of Budget Revenue	Paid, UAH
Environmental tax for atmospheric emissions Code: 19010100	1 941 625 850
Environmental tax for the generation and / or temporary storage of radioactive waste Code: 19010400	845 272 560
Receipts from waste disposal Code: 19010300	805 599 520
Environmental tax for carbon dioxide emissions Code: 19011000	627 878 530
Receipts from discharges of pollutants into water bodies Code: 19010200	119 057 340

Top 10 Companies (as of November 1, 2019)

Payer of Ecotaxes	Paid, UAH
ДП "НАЕК "ЕНЕРГОАТОМ" Place of Registration: The city of Kyiv	846 588 350
АТ "ДТЕК ЗАХІДЕНЕРГО" Place of Registration: Lviv region	596 841 300
ПАТ "ЦЕНТРЕНЕРГО" Place of Registration: The city of Kyiv	363 261 830
ТОВ "ДТЕК СХІДЕНЕРГО" Place of Registration: Donetsk region	344 367 800
АТ "ДТЕК ДНІПРОЕНЕРГО" Place of Registration: Zaporozhye region	328 820 490
ПАТ "АРСЕЛОРМІТТАЛ КРИВИЙ РІГ" Place of Registration: Dnipropetrovsk region	242 144 180
ПРАТ "ММК ІМ. ІЛЛІЧА" Place of Registration: Donetsk region	132 166 440
ПАТ "ДОНБАСЕНЕРГО" Place of Registration: The city of Kyiv	111 963 650
ПРАТ "ПОЛТАВСЬКИЙ ГЗК" Place of Registration: Poltava region	98 935 070
ПРАТ "ІНГЗК" Place of Registration: Dnipropetrovsk region	91 456 160

Top 10 Registration Places (as of November 1, 2019)

#	Place of Registration of the Payer	Paid, UAH
1	The city of Kyiv	1 599 089 170
2	Dnipropetrovsk region	627 864 010
3	Lviv region	616 327 630
4	Donetsk region	603 411 150
5	Zaporozhye region	358 558 460
6	Poltava region	155 956 230
7	Kharkiv region	72 607 920
8	Cherkasy region	62 415 530
9	Mykolaiv region	36 047 290
10	Ivano-Frankivsk region	26 068 790