According to state authorities, the total tax and non-tax revenues from the reporting companies of the material extractive industries in favour of the state in 2024 amounted to UAH 172,238,074.24 thousand, including by:

Like in the previous reporting periods, production royalty for extraction of mineral of national importance is the largest of all types of payments in favour of the state from the extractive industry companies — 29.80% of the total revenue from the reporting extractive industries (or UAH 51,332,239.11 thousand). The second and third top types of payments are VAT on goods produced in Ukraine (excluding budget VAT refund) and the corporate income tax — 24.74% (UAH 42,610,133.51 thousand) and 18.06% (UAH 31,103,978.98 thousand), respectively.

According to the state authorities, the total tax and non-tax revenues from the reporting companies in the material extractive industries to the state in 2023 amounted to UAH 150,754,831.95 thousand. They include payments by:

Like in previous years, of all types of payments in favour of the state from extractive companies, the largest was the production royalty for the use of subsoil of national importance – 39.45% of the total revenues from the reporting extractive industries (or UAH 59,418,960.19 thousand). The second and third top were value added tax on goods produced in Ukraine (excluding VAT refunds from the budget) and corporate income tax – 25.93% (UAH 39,057,738.39 thousand) and 20.96% (UAH 31,602,930.26 thousand), respectively.

According to the state authorities, the total tax and non-tax revenues from the reporting companies in the material extractive industries in favour of the state in 2022 amounted to UAH 188,422,641.60 thousand. Of this amount, 82.24% (UAH 154,951,355.58 thousand) was paid by companies in the oil and gas industry (including oil and natural gas transportation), 11.01% (UAH 20,743,273.75 thousand) by companies in the metal ore mining industry (iron, titanium and manganese ores), and 6.76% (UAH 12,728,012.27 thousand) by companies in the coal mining industry.

As in previous years, of all types of payments in favour of the state from extractive companies, the largest was the production royalty for the use of subsoil of national importance — 46.73% of the total revenues from the reporting extractive industries (or UAH 86,630,312.56 thousand). The second and third largest types of payments were value added tax on goods produced in Ukraine (excluding VAT refunds from the budget) and corporate income tax — 23.32% (UAH 43,226,354.94 thousand) and 14.40% (UAH 26,690,523.17 thousand) respectively.

According to the state authorities, the total tax and non-tax revenues from the companies in the material extractive industries in favour of the state in 2021 amounted to UAH 216,642,527.55 thousand. Of this amount, 71.54% (UAH 152,606,241.68 thousand) was paid by companies in the oil and gas industry (including oil and natural gas transportation), 23.80% (UAH 50,767,495.20 thousand) by companies in the metal ore mining industry (iron, titanium and manganese ores), and 4.66% (UAH 9,945,921.55 thousand) by companies in the coal mining industry.

As in previous years, of all types of payments in favour of the state from extractive companies, the largest was the production royalty for the use of subsoil of national importance, accounting for 37.39% of the total revenues from the reporting extractive industries, or UAH 81,002,620.54 thousand. The second and third largest types of payments were corporate income tax and value added tax on goods produced in Ukraine (excluding VAT refunds from the budget), accounting for 26.01% or UAH 56,354,348.55 thousand and 22.12% or UAH 47,927,918.28 thousand, respectively.

Based on the information provided by the state authorities for 2021, 57 extractive companies whose payments in favour of the state were the most material were identified (hereinafter referred to as material or reporting companies). In addition, 11 types of payments for which revenues from extractive companies were the highest were identified (hereinafter referred to as material types of payments). Thus, the total amount of revenues in favour of the state from these material reporting companies for the material types of payments amounted to UAH 211,508,834.62 thousand in 2021.

According to government agencies, the tax and non-tax revenues from the companies of the significant extractive industries in favor of the state in 2020 amounted to UAH 186,658,453.51 thousand, which is 11.42% more than in 2019. The largest share in the total revenues is from oil and natural gas extraction industry (including oil and natural gas transmission) – 89.48% or UAH 167,014,400.80 thousand. At the same time, the share of the companies of the metal ore (iron, titanium, and manganese ore) mining industry in favor of the state in 2020 was 5.76% of the total taxes and other payments or UAH 10,752,674.85 thousand, and that of the companies of coal mining industry – 4.76% or UAH 8,891,377.86 thousand.

As in 2019, the production royalty was the largest in absolute terms and as a percentage of payment paid by the companies in the extractive industries in favor of the state – 26.24% of the total revenues from the reporting extractive industries or UAH 48,987,010.31 thousand. The second and the third were the value added tax on goods and services produced in Ukraine (excluding budget reimbursement of VAT) and corporate income tax – 21.95% or UAH 40,975,372.34 thousand and 21.52% or UAH 40,177,554.47 thousand, respectively.

The total payments in favour of the state from the reporting companies in the extractive industries amounted to UAH 165,350,870.54 thousand in 2019. The largest contribution to the total revenues from the reporting extractive industries was made by the oil and natural gas industry (including oil and natural gas transportation) – 85.14% of the total revenues. At the same time, the metal ore mining industry (iron, titanium and manganese ores) accounted for 8.25% of the total amount of taxes and other payments in favour of the state, while coal mining companies accounted for 6.60%.

The production royalty for the use of subsoil was the largest type of payment in absolute terms made by extractive companies in favour of the state, accounting for 26.48% of the total revenues from the reporting extractive industries. Corporate income tax ranked second, accounting for 23.79%.

The total payments in favour of the state from the reporting companies in the extractive industries amounted to UAH 187,938,735.57 thousand in 2018. The largest contribution to the total revenues from the reporting extractive industries was made by the oil and natural gas industry (including transportation) – UAH 160,584,406.52 thousand or 85.45%. The second largest contribution to payments in favour of the state was made by the metal ore mining industry (iron, titanium and manganese ores) – UAH 15,349,886.50 thousand or 8.17% of the total amount of taxes and other payments. The coal mining industry also made a significant contribution to revenues from the extractive industries — UAH 12,004,442.54 thousand or 6.39%.

The largest types of payments in favour of the state were value added tax on goods produced in Ukraine (excluding VAT refunds from the budget), which accounted for 24.34% of the total revenues from the reporting extractive industries, and the production royalty for the use of subsoil, which accounted for 22.33% of the total revenues