Since January 1, 2025, Mexico City has implemented a Tax on Air Pollutant Emissions, aligning with global initiatives to combat climate change and reduce greenhouse gas (GHG) emissions.
Who is subject to this tax?
The tax applies to individuals and legal entities operating fixed sources within Mexico City that emit pollutants such as carbon dioxide (CO₂), methane (CH₄), and nitrous oxide (N₂O). Entities emitting one ton or more of carbon dioxide equivalent (tCO₂e) per month are subject to this tax.
When must you pay?
The tax requires both monthly and annual payments:
- Monthly payment: Due by the 17th day of the month following the month in which the tax liability arose. For example, the first payment for 2025 must be made by February 17, 2025.
- Annual payment: An annual declaration must be submitted in July of the following fiscal year to cover the total tax liability for the previous fiscal year.
How much must you pay?
The taxable base is calculated by converting the emissions of each pollutant using legally established equivalence factors. The tax rate is $58.00 MXN per tCO₂e.
Given this, taxpayers are required to maintain a Pollutant Emissions Registry in compliance with local environmental authority requirements. The data submitted must also be consistent with the Annual Operating Report (COA) or other applicable environmental reports.
This measure introduces significant monitoring and environmental compliance responsibilities.In our view, certain aspects of this tax may pose legal challenges when assessed under constitutional principles governing taxpayers’ economic rights.
We recommend that companies subject to this regulation:
- Review industrial processes to identify areas with higher pollutant emissions.
- Update operating licenses and environmental reports to ensure regulatory compliance.
- Explore strategies to reduce emissions through clean technologies or carbon offset programs.
At Vega, Guerrero y Asociados, we provide specialized environmental consulting services to ensure efficient compliance with the standards established by the environmental regulatory framework, both nationally and internationally.
If you require further information or assistance, please contact us.
Contact
Lizbeth Espinosa
lizbeth.espinosa@vegaguerrero.com
