Since the beginning of 2026, Ukrainian polluting enterprises have contributed over 1.5 billion UAH in environmental taxes to Ukraine’s consolidated budget. Compared to the same period last year, this year’s revenue has increased by 6.8%.
This was reported by the State Tax Service of Ukraine.
Leaders in pollution compensation
One city outpaced all regions during the reporting period: Kyiv. It contributed 325.2 million UAH.
With a gap of nearly 30 million UAH, Dnipropetrovsk Oblast ranks second in environmental tax payments. Business entities in Ivano-Frankivsk Oblast paid nearly half as much—153.3 million UAH. Rounding out the top four is Zaporizhzhia Oblast, which, despite partial occupation and its frontline status, contributed 107.9 million UAH to the budget.
While the leading payers of the environmental tax remain unchanged, the capital has overtaken Dnipropetrovsk, moving into first place. As a reminder, according to the results for 2025, Kyiv contributed UAH 1 billion in environmental payments, while Dnipropetrovsk region contributed UAH 1.1 billion.
Business entities are required to pay the environmental tax if they have a negative impact on the natural environment. Such reasons include emissions from stationary pollution sources into the atmosphere, discharge of pollutants into water bodies, waste disposal, and the generation of radioactive waste.
How is the environmental tax spent?
These funds are redistributed between the state and local budgets, where they replenish the environmental protection funds (EPF). The environmental tax can only be used for environmental protection measures. However, outdated regulations allow communities to spend environmental compensation on anything that can be conditionally attributed to the environment, such as beautification and solving issues in municipal utilities.
EcoPolitic systematically highlights the problems of rational use of the environmental tax in the regions in its publications.
