In Ukraine, starting January 1, 2024, the environmental tax rate for the discharge of pollutants into water bodies will increase to 90 percent of the established rates, which is part of a gradual increase in rates during 2022-2025.
EcoPolitics turned to the State Tax Service for clarifications regarding the change in the rate of the eco-tax provided for by the amendments to the PKU from November 2021.
The tax office explained that the rate changes relate to discharges of pollutants into water bodies, which will gradually increase from 2022, namely
- 2022 – 30 percent of established rates;
- 2023 – 60 percent of established rates;
- 2024 – 90 percent of established rates;
- 2025 – 100 percent of established rates.
Thus, from January 1, 2024, entrepreneurs must pay 90% of the 2025 eco-tax rate for discharges of substances such as:
Tax rates for discharges of certain polluting substances into water bodies for 1 ton of the following substances (Article 245.1):
- Ammonium nitrogen – UAH 12,883.84;
- Organic substances (according to indicators of biochemical oxygen consumption (BSK 5) – UAH 5156.8;
- Suspended substances – UAH 369.52;
- Petroleum products – UAH 75,792.4;
- Nitrates – UAH 1,108.56;
- Nitrites – UAH 63,278.16;
- Sulfates – 369.52;
- Phosphates – UAH 10,297.44;
- Chlorides – UAH 369.52.
Tax rates for discharges into water bodies of polluting substances that are not included in clause 245.1 of this article and for which the maximum permissible concentration or approximately safe exposure level for 1 ton has been established (Article 245.2):
- Maximum allowable concentration of pollutants or approximately safe level of exposure, milligrams per 1 liter: up to 0.001 inclusive – UAH 1,349,948;
- more than 0.001 – 0.1 inclusive – UAH 978,777.84;
- more than 0.1 – 1 inclusive – UAH 168,741.52;
- more than 1 – 10 inclusive – UAH 17,173.04;
- more than 10 – UAH 3,437.76
In the explanation, it was added that there is still no information on changes in rates for emissions of pollutants into the atmosphere by stationary sources of pollution.
45% of the paid eco-taxes are transferred to the state budget, 30% to the regional budget, and 25% to the local budget.
Previously, EcoPolitic analyzed who, how much and for what pays eco-taxes in Ukraine.
