The Green Tax in Mexico City, formally known as the Tax on the Emission of Polluting Gases into the Atmosphere, seeks to highlight the environmental impact of industrial activities and promote sustainable practices.
1. General information on the tax
- Effective date: The document mentions two start dates; it first indicates April 1, 2025, and later January 1, 2025.
- Taxpayers subject to the tax: Companies (individuals and legal entities) with fixed sources in Mexico City that emit more than one ton of carbon dioxide (CO2) per year.
- Taxed gases: Carbon dioxide, methane, and nitrous oxide.
- Exclusions: It does not affect citizens or private vehicles.
- Estimated revenue: MXN 60 million is projected to be allocated to electromobility and animal protection projects.
2.
Industries Particularly Affected
- Manufacturing and production: Industrial processes with high gas releases.
- Construction: Use of heavy machinery and high-impact materials.
- Transportation and logistics: Significant commercial fleets.
- Energy and fuels: Power plants and refineries.
- Large corporations: Operations that exceed the threshold of one ton of CO2 annually.
| Concept | Details |
| Platform | Mexico City’s Tax Administration System (SAC). |
| Rate | MXN 58 per ton of CO2 equivalent (proportional adjustment for fractions). |
| Monthly frequency | Return and payment no later than the 17th day of the following month. |
| Annual return | Filing in July of the following tax year. |
4. Administrative obligations and penalties
- Emissions report: Taxpayers must submit a detailed breakdown of gases released.
- Certification: The information must be based on certified measurements or models recognized by SEDEMA.
- Operating certificate: Completing the Annual or Comprehensive Operating Certificate is mandatory.
- Fines: Non-compliance will result in progressive penalties; SEDEMA may conduct verification audits.
5. Use of funds
Revenue will be prioritized for:
- Electromobility and energy transition programs.
- Environmental protection and pollution reduction in critical areas.
