Анотация: The optimal tax level on pesticides use is estimated based on the approach suggested by Kalaitzidakis, Mamuneas, Nicholas, Stefanou, Stengos (2010) as some amendments in the proposed model are done. The period in the analysis is 2002 - 2008, and the optimal tax for each case study is estimated as an average for the period. The optimal tax level is estimated for Bulgaria, Portugal, France, Germany, Poland and Hungary. The optimal tax levels on pesticides use obtained in all analysed cases are generally low, less than 50 percentage, and are highly dependent on the assumption of the effect of pesticide use on the final consumption of agricultural good and not so much dependent on the assumption of the effect of the consumption of theagricultural good on overall utility and to the effect of environmental quality on overall utility. This practically means that consumers would value much more the effect of reduction of pesticides use on final consumption of agricultural goods than other external effects of pest use