The Natural Resources Tax must be paid for:

• the extraction of natural resources;
• water abstraction;
• waste disposal;
• air and water pollution;
• environmentally harmful goods, etc.

Companies holding A or B category polluting activity permits must calculate and pay the Natural Resources Tax on a quarterly basis.

The Natural Resources Tax is paid once a year by:

• for carrying out C category polluting activities;
• if the total amount of tax payable does not exceed EUR 142.29 per year.

Natural Resources Tax calculation methodologies can be complex, and tax rates are subject to change. That’s why it’s best to leave these calculations to specialists.

We have encountered real cases where companies pay the tax according to the maximum limits set in their A or B category permits. However, since the permit application often reflects the maximum theoretical production capacity, which companies do not actually reach, this can result in a tax overpayment of up to ten times.

Although there are several free online calculators, they are only suitable for basic estimates and do not reflect actual operations or regulatory complexities.