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

Ecotaxes in Ukraine
(as of December 1, 2019, million 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