Environmental charges

Environmental charges are the cost of the right of use of the environment. Environmental charges must be paid by persons who, on the basis of an environmental permit or another basis provided by law, have been granted the right to remove natural resources from their natural state, emit pollutants into the environment or dispose waste or who have performed those acts without the corresponding right.

The proceeds from environmental charges are divided between the state budget and the budgets of the local authorities determined based on the location of the environmental use.

The administration of environmental charges is carried out on the basis of a cooperation agreement between the Estonian Environmental Board and the Tax and Customs Board. More information on environmental charges and their calculation is available on the website of the Environmental Board.

Declaration and payment of environmental charges

Environmental charges are declared and paid by the 17th day of the month following the reporting quarter (17 April, 17 July, 17 October and 17 January). If the 17th day is a weekend or holiday, the deadline for declaration and payment will be the first working day following that date.

Environmental charges declarations must be submitted to the Environmental Board. Read more about declaring environmental charges from the website of the Environmental Board.

Environmental charges are paid to the account of the Estonian Tax and Customs Board:

Tasks of the Environmental Board and the Tax and Customs Board in administering environmental charges

Tasks of the Environmental Board

  • Granting permits and processes related to it.
  • Ensuring the declaration of environmental charges.
  • Advising persons declaring environmental charges, including on obligations and incentives.
  • Administration of environmental charges declarations and collection of non-submitted declarations.
  • Auditing the calculation of environmental charges (incl. carrying out fiscal controls and drafting notices of assessment) and verification of return requirements.

For more information, contact the Environmental Board’s customer support: telephone: + (372) 662 5999, e-mail klienditugi@keskkonnaamet.ee.

Tasks of the Tax and Customs Board

  • Calculation of amounts determined as a result of declaration of environmental charges and/or fiscal control.
  • Advising customers on the calculation of environmental charges and debt formation.
  • Collection of unpaid environmental charges and calculation of interest.
  • Allocation of the amounts paid to local authorities.
  • Reimbursement of the amounts paid after verification of the recovery claims by the Environmental Board.

For more information, contact the Tax and Customs Board’s customer support: telephone: + 372 880 0812, e-mail ariklient@emta.ee.

Last updated: 14.12.2021

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