Environmental tax in 2025: liable entities, rates, and statutory exemptions

Environmental tax in 2025: liable entities, rates, and statutory exemptions

The environmental tax is a key fiscal instrument that encourages economic entities to reduce their negative impact on the environment. In 2025, its importance will increase due to:

• the strengthening of state policy in the field of environmental protection;
• Ukraine's commitments within the framework of European integration, in particular the implementation of EU directives that provide for the ‘polluter pays’ principle;
• the need to finance environmental protection measures from targeted tax revenues;
• the growing role of environmental compliance for business - the environmental tax is an indicator of environmental responsibility and compliance with legislation.

Thus, the environmental tax performs not only a fiscal but also a regulatory function, becoming part of a broader green transition system.

More in the article by EVERLEGAL lawyer for the LIGA ZAKON at the following link.

In focus:

• Environmental tax
• Why is it needed?
• What are the changes?
• What can businesses expect?
• Who is liable for environmental tax?
• How is environmental tax calculated?
• Features of environmental tax payment

Our expert: Lesia Baginska, EVERLEGAL lawyer, environmental compliance and ESG regulation specialist.

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