In January-September 2025, Ukrainian entrepreneurs transferred UAH 4.2 billion in environmental taxes to the state budget.
This was reported by the State Tax Service of Ukraine (STS).
The largest amounts of environmental tax came from:
1) Dnipropetrovsk region – UAH 841.1 million;
2) Kyiv city – UAH 809.6 million;
3) Ivano-Frankivsk region – UAH 461.7 million;
4) Zaporizhzhia region – UAH 277 million.
The total amount of environmental tax paid in the first nine months of 2025 from all regions of Ukraine amounted to UAH 4.2 billion, while last year, during the same period, businesses transferred UAH 3.9 billion to the budget. Over the year, the figure increased by UAH 300 million (7.1%).
Who is required to pay environmental tax
The State Tax Service emphasized that environmental tax is paid by enterprises that emit pollutants into the air, discharge into water bodies, dispose of waste, or generate radioactive waste.
Entrepreneurs whose facilities are located in combat zones or temporarily occupied territories are temporarily exempt from paying environmental tax. The exemption is valid from the month when the combat operations or occupation began until the month following their completion. The list of such territories is determined by the Ministry of Community and Territorial Development.
We remind EcoPolitic readers that in June, the Verkhovna Rada of Ukraine voted for amendments to the Tax Code related to the eco-tax.
People's deputies adopted draft law No. 13157 “On Amendments to the Tax Code of Ukraine in Connection with the Adoption of the Law of Ukraine ”On Integrated Prevention and Control of Industrial Pollution" as a basis. According to the comparative table to this draft law, four articles of the Tax Code will receive additional parts.
