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Environmental taxes in 2022

Published at: 30.04.2024 - 11:00

In 2022, the total value of revenues from environmental taxes was 8 009.31 million BGN, or 106.9% more than in 2021 (3 869.93 million BGN).

Energy taxes had the largest relative share of the total environmental tax revenues for 2022 - 94.2% (7 546.39 million BGN). There was a significant increase in energy taxes in 2022 due to the inclusion of a new energy tax in the National Tax List (NTL) - Contributions from the Electric Power System Security Fund (FSES) - 3 503.01 million BGN.

Next in importance were excise taxes on fuel consumption (coal, petroleum products, natural gas and electricity) used both for stationary purposes and for transport purposes - 2 377.93 million BGN, and revenues from greenhouse gas emissions - 1 629.31 million BGN.

The share of transport taxes from the total environmental tax revenues for 2022 was 5.1% (412.07 million BGN), and the share of taxes on pollution and resources had the smallest relative share - 0.6% (50.84 million BGN).

In 2022, most of the environmental taxes were paid by the business sector - 6 727.08 million BGN, or 84% of the country’s total revenues from environmental taxes. The largest share had the services sector  - 4 271.36 million BGN or 53.3% of the total revenues from environmental taxes. On second place was the industry sector - 2 323.94 million BGN (29%), and third - agriculture, forestry and fishing sector 131.78 million BGN (1.6%).

Environmental taxes paid by households in 2022 amounted to 1 153.24 million BGN, or 14.4% of the total revenues from environmental taxes. Environmental taxes paid by the non-resident sector (Rest of the World) amounted to 129 million BGN in 2022, or 1.6% of the total paid environmental taxes.

Detailed data on revenues from the four categories of environmental taxes (energy, transport, pollution and resource taxes), distributed by economic activities, households and non-residents, can be found on the NSI website under the heading 'Environmental taxes'.