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Generic Tax Name Pollution fee
Tax name in the national language Saastetasu
Tax name in English Pollution fee
Member State EE-Estonia
Tax in force since 2006/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Environmental Charges Act, entered into force 1 January 2006 (State Gazette I 2005 No 67 Art 512), last amended State Gazette I, 30.12.2014, 21 (entered into force in 01.01.2015).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Pollution charges are generally transferred into the state budget.

75 % of the pollution charge for disposal of municipal waste is transferred to the budget of the local government of the place of origin of waste for the purpose of development of waste management, and 25 % of the charge is transferred to the state budget.

 
Geographical Scope

Estonia.

 
Taxpayers

A person who, on the basis of an environmental permit or another basis provided by law, has been granted the right to remove natural resources from their natural state, emit pollutants into the environment or dispose waste, or has performed those acts without the corresponding right shall pay the environmental charge.

The environmental charge is divided into the natural resource charge and the pollution charge.

The obligation to pay the environmental charge does not extend to persons who exploit the environment to an extent which does not require an environmental permit.

 
Tax object and basis of assessment

Pollution charges are applied in the case of emission of pollutants into the ambient air, groundwater or soil, and upon waste disposal.

 
Deductions, Allowances, Credits, Exemptions

Pollution charges are not applied if pollutants are emitted into the ambient air, groundwater or soil, or waste is disposed in quantities and manners for which a permit is not required by Environmental Charges Act.

 
Rate(s) Structure

Pollution charge rates upon emission of pollutants into ambient air

 

 Pollutant

 EUR per 1 ton of pollutant

sulphur dioxide (SO2) or other inorganic sulphur compounds

145.46

carbon monoxide (CO)

7.70

particulates, except heavy metals and compounds of heavy metal

146.16

nitrogen oxides, calculated as nitrogen dioxide, and other inorganic nitrogen compounds

122.32

volatile organic compounds, except mercaptans and methane (CH4)

122.32

mercaptans

31.785

heavy metals and compounds of heavy metal

1.278

   

* The pollution charge rates provided for above are increased by a factor of 1.2-2.5 if the pollutants are released into the ambient air from stationary sources of pollution located within the boundaries of certain local administrative territories mentioned in Art 19 Sec 2 of Environmental Charges Act.

 

Pollution charge rates for emission of pollutants into water bodies, groundwater or soil

 

Pollutant

EUR per 1 ton of pollutant

1. organic matter, except for those specified in points 6 and 7 hereinafter, calculated as the biochemical oxygen demand for the decomposition of such matter during seven twenty-four hour periods (BOD7)

1.435

2. phosphorous compounds, calculated as total phosphorus (Ptot)

12.014

3. nitrogen oxides, calculated as total nitrogen (Ntot)

2.826

4. suspended solids

552.89

5. sulphates, calculated as sulphate ions (SO42-)

7.09

6. monophenols

24.326

7. oil, oil products, mineral oil or liquid products obtained from the thermal treatment of solid fuel or other organic matter

4.582

8. other hazardous waste within the meaning of the Water Act not specified above

21.056

   

The pollution charge rates specified above are increased by a factor of:

1. 2.5 if the pollutants are released in soil with unprotected groundwater;

2. 1.5 if the receiving water body is located within the boundaries of a city, town or beach, or nearer than 200 metres to a beach specified by a resolution of a local government, or if the receiving water body is a sea or transboundary water body or a water body under protection as the habitat or spawning site of salmonids or cyprinids;

3. 1.2 if waste water is directed into the sea through a deep-sea outlet.

 

Pollution charge rates for waste disposal

 

Pollutant

EUR per 1 ton of waste

1. non-hazardous and hazardous waste deposit of which is permitted in a landfill for non-hazardous waste based on the waste permit or integrated environmental permit for the operation of landfills held by the possessor of the landfill, except for the waste specified in points 5-9 hereinafter

29.84

2. municipal waste

 

29.84

3. waste deposited in landfills for inert waste

 

29.84

4. waste from building materials and construction demolition waste containing asbestos

 

29.84

5. mine waste from oil shale, including waste from mineral dressing, discharged into open dumps

1.31

6. waste which contains wood preservatives, inorganic pesticides, asbestos, arsenic or lead, except for the waste specified in point 4 above, coal and oil shale tar and products thereof, as well as bituminous compounds containing such materials and waste pitch from the processing of oil shale

62.56

7. waste which contains mercury, cadmium, cyanides, polychlorinated biphenyls or polychlorinated terphenyls (PCBs, PCTs) or organic pesticides

625.56

8. oil shale fly ash and oil shale bottom ash and cement clinker dust

2.98

9. oil shale semi-coke

2.98

   
 
Tax due date

The environmental charges are calculated for the quarter of the environmental exploitation (reporting quarter) and are submitted to the issuer of the environmental permit.The issuer of the environmental permit will issue a payment notice.

The environmental charge shall be paid within fifteen days after the issue of the payment notice but not later than by the tenth day of the second month following the reporting quarter.

 
Tax collector

The issuer of the environmental permit.

 
Special features

Increased pollution charge rates are applied for emission of pollutants in larger quantities than permitted. The charge rates are increased 5 to 1,000 times, pursuant to Articles 23-28 of the Environmental Charges Act.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 31.70 EUR 0.18
2011 34.10 EUR 0.20
2010 30.90 EUR 0.21
2009 41.20 EUR 0.29
2008 42.90 EUR 0.26
2007 44.00 EUR 0.27
2006 34.80 EUR 0.26
2005 24.80 EUR 0.22
2004 15.80 EUR 0.16
2003 20.00 EUR 0.23
2002 16.50 EUR 0.21
2001 14.40 EUR 0.21
2000 9.90 EUR 0.16
1999 4.30 EUR 0.08
1998 4.60 EUR 0.09
1997 3.80 EUR 0.09
1996 2.60 EUR 0.07
1995 2.30 EUR 0.08

Comments