Enterprises reminded how to pay the environmental tax for methane emissions
Enterprises that emit methane into the atmosphere from stationary sources must pay an environmental tax at a rate of UAH 146.50 per tonne of methane emitted.
This rate is defined by the Tax Code of Ukraine. Legislation classifies methane within a group of pollutants called "hydrocarbons," for which paragraph 243.1 of article 243 of the Tax Code establishes the corresponding amount of environmental tax.
Methane's classification as a hydrocarbon is confirmed by its chemical formula (CH₄) and by several regulatory legal acts. In particular, the Law of Ukraine "On Oil and Gas" defines natural gas as a mixture of hydrocarbons; the Rules for the Development of Oil and Gas Fields directly classify methane as a hydrocarbon; and the Gas Transmission System Code stipulates that natural gas contains at least 90% methane.
The tax authorities remind business entities that emit pollutants into the atmosphere from stationary sources that they must possess a permit for emissions or an integrated environmental permit. These documents specify the types and volumes of pollutants.
Taxpayers calculate the environmental tax independently on a quarterly basis, based on actual emission volumes and the rates established by the Tax Code of Ukraine.
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