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 March 1, 2020

In total from 1 January to February 29, 2020
companies paid ecotaxes:

1 293 869 850 UAH

Історія сплат екоподатків України

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).

Ecotaxes in Ukraine
(as of March 1, 2020, million UAH)

Budget Revenue Classification (Data for the period from 1 January to February 29, 2020)

Type of Budget Revenue	Paid, UAH
Environmental tax for atmospheric emissions Code: 19010100	490 054 480
Environmental tax for the generation and / or temporary storage of radioactive waste Code: 19010400	287 922 250
Environmental tax for carbon dioxide emissions Code: 19011000	258 406 000
Receipts from waste disposal Code: 19010300	223 049 100
Receipts from discharges of pollutants into water bodies Code: 19010200	34 438 020

Top 10 Companies (Data for the period from 1 January to February 29, 2020)

Payer of Ecotaxes	Paid, UAH
ДП "НАЕК "ЕНЕРГОАТОМ" Place of Registration: The city of Kyiv	285 957 150
АТ "ДТЕК ЗАХІДЕНЕРГО" Place of Registration: Lviv region	143 903 440
ПАТ "ЦЕНТРЕНЕРГО" Place of Registration: The city of Kyiv	123 800 920
АТ "ДТЕК ДНІПРОЕНЕРГО" Place of Registration: Zaporozhye region	83 176 290
ПАТ "АРСЕЛОРМІТТАЛ КРИВИЙ РІГ" Place of Registration: Dnipropetrovsk region	80 210 700
ТОВ "ДТЕК СХІДЕНЕРГО" Place of Registration: Donetsk region	61 948 010
ПАТ "ДОНБАСЕНЕРГО" Place of Registration: The city of Kyiv	52 953 120
ПРАТ "ММК ІМ. ІЛЛІЧА" Place of Registration: Donetsk region	41 995 010
ПРАТ "ПІВНГЗК" Place of Registration: Dnipropetrovsk region	30 950 790
ПРАТ "ПОЛТАВСЬКИЙ ГЗК" Place of Registration: Poltava region	29 826 740

Top 10 Registration Places (Data for the period from 1 January to February 29, 2020)

#	Place of Registration of the Payer	Paid, UAH
1	The city of Kyiv	543 611 830
2	Dnipropetrovsk region	184 594 620
3	Lviv region	152 645 220
4	Donetsk region	147 836 870
5	Zaporozhye region	93 126 240
6	Poltava region	52 289 590
7	Cherkasy region	17 632 270
8	Kharkiv region	16 938 850
9	Mykolaiv region	11 900 730
10	Khmelnytsky region	8 639 970