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 December 1, 2019

(Data for the period from January 1, 2019 to November 30, 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 November 30, 2019
companies paid ecotaxes:

5 511 328 200 UAH

Budget Revenue Classification (as of December 1, 2019)

Type of Budget Revenue Paid, UAH
Environmental tax for atmospheric emissions
Code: 19010100
2 462 545 180
Environmental tax for the generation and / or temporary storage of radioactive waste
Code: 19010400
1 073 300 350
Receipts from waste disposal
Code: 19010300
1 014 764 810
Environmental tax for carbon dioxide emissions
Code: 19011000
814 969 470
Receipts from discharges of pollutants into water bodies
Code: 19010200
145 748 390

Top 10 Companies (as of December 1, 2019)

Payer of Ecotaxes Paid, UAH
ДП "НАЕК "ЕНЕРГОАТОМ"
Place of Registration: The city of Kyiv
1 074 809 570
АТ "ДТЕК ЗАХІДЕНЕРГО"
Place of Registration: Lviv region
779 147 520
ПАТ "ЦЕНТРЕНЕРГО"
Place of Registration: The city of Kyiv
490 906 470
АТ "ДТЕК ДНІПРОЕНЕРГО"
Place of Registration: Zaporozhye region
442 981 980
ТОВ "ДТЕК СХІДЕНЕРГО"
Place of Registration: Donetsk region
431 691 740
ПАТ "АРСЕЛОРМІТТАЛ КРИВИЙ РІГ"
Place of Registration: Dnipropetrovsk region
334 542 300
ПРАТ "ММК ІМ. ІЛЛІЧА"
Place of Registration: Donetsk region
173 534 440
ПАТ "ДОНБАСЕНЕРГО"
Place of Registration: The city of Kyiv
159 134 900
ПРАТ "ПОЛТАВСЬКИЙ ГЗК"
Place of Registration: Poltava region
126 560 120
ПРАТ "ПІВНГЗК"
Place of Registration: Dnipropetrovsk region
97 955 340

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

# Place of Registration of the Payer Paid, UAH
1 The city of Kyiv 2 003 424 960
2 Dnipropetrovsk region 811 576 190
3 Lviv region 802 445 020
4 Donetsk region 749 025 550
5 Zaporozhye region 479 716 310
6 Poltava region 199 850 420
7 Kharkiv region 92 887 460
8 Cherkasy region 76 300 110
9 Mykolaiv region 47 430 780
10 Khmelnytsky region 34 875 850
11 Rivne region 29 791 230
12 Ivano-Frankivsk region 28 731 320
13 Kiev region 24 782 080
14 Vinnytsia region 20 396 140
15 Odessa region 18 572 220
16 Sumy region 14 004 560
17 Zhytomyr region 13 778 500
18 Kherson region 12 727 480
19 Lugansk region 10 164 870
20 Kirovograd region 9 739 490
21 Chernihiv region 9 739 330
22 Volyn region 8 577 540
23 Ternopil region 6 178 490
24 Transcarpathian region 3 016 460
25 Chernivtsi region 2 821 090

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