Ukrainian enterprises have significantly increased their contributions to the environmental tax – in the last reporting period, over 1.5 billion UAH was received by the state budget. This figure is 6.8% higher than last year, indicating an increase in production activity and environmental impact.
This is reported by Finway
“The capital again topped the ranking of these tax revenues, providing 325.2 million UAH.”
Regional Leaders in Environmental Tax Payments
Kyiv has once again become the leader among regions in terms of revenue, contributing 325.2 million UAH to the state budget. Significant amounts were also paid by:
- Dnipropetrovsk Region — 295.8 million UAH;
- Ivano-Frankivsk Region — 153.3 million UAH;
- Zaporizhia Region — 107.9 million UAH.
What the Environmental Tax is Paid For
The environmental tax is levied on all types of negative impact on the environment. Taxable objects include:
- Emissions of pollutants into the atmosphere from industrial facilities,
- Discharges of pollutants into water bodies,
- Accumulation and disposal of industrial and household waste,
- Use of radioactive materials in production.
Both large industrial enterprises and individual entrepreneurs are required to pay the environmental tax if their activities cause environmental impact.
Procedure for Submitting Declarations and Payments
The system for paying the environmental tax operates on a quarterly basis. Taxpayers must submit a declaration within 40 days after the end of the quarter, and settle with the budget no later than 10 days after submitting the declaration. For the first quarter of 2026, the deadline for submission is May 11.
Although the environmental tax is technical in nature, its purpose is to compensate for environmental damage and support ecological and restorative programs. Funds received from this tax are directed towards environmental measures and reducing the impact of production on the environment.
Despite economic challenges, local communities in Ukraine continue to strengthen their financial positions. In the first two months of 2026, local budgets were replenished by more than 85 billion UAH in tax revenues.