2026 environmental tax update: Chiapas joins, Mexico City and Morelos adjust their rates
On December 9, 2025, several amendments to the Public Finance Code of the State of Chiapas were published in the State’s Official Gazette, introducing new environmental taxes. The purpose of these provisions is to establish a state-level environmental tax framework aimed at generating revenue to address and mitigate the ecological impact caused by economic activities considered polluting.
Among these activities are, among others, the extraction of stone materials, the storage and handling of waste, as well as the release of pollutants into the soil, subsoil, and bodies of water. These taxes seek to encourage more sustainable practices and strengthen environmental responsibility within the productive sector.
Below is a summary of the main environmental taxes incorporated:
| Extraction of stone materials | Emission of pollutants into the soil, subsoil, and water | Deposit or storage of waste | |
| Subject | Individuals / Businesses | ||
| Taxable base | Cubic meters | M2 of affected land M3 of affected water | Tonnes |
| Rate / fee | Sand - $8 Limestone, clay, tezontle, pumice, red gravel - $13 Basaltic stone - $15 Others - $10 | Soil and subsoil - $25 per affected square meter Water - $100 per tonne of wastewater | $100 per tonne of waste deposited or stored in public or private landfills |
| Payment date | Every two months, no later than the 17th of the following month | ||
The new environmental tax entered into force on January 1, 2026, making it essential for taxpayers to comply in a timely manner with the requirements established by the applicable legislation.
Mexico City and the State of Morelos
Additionally, both Mexico City and the State of Morelos made amendments to their Fiscal Code and Taxation Law, respectively, related to the update of the applicable rates for environmental taxes, which must be paid beginning fiscal year 2026.
In Mexico City, the fee for the emission of polluting gases into the atmosphere increased from MXN $58 to $60 per tonne of carbon dioxide emitted. Meanwhile, the State of Morelos updated its rate, moving from a fixed fee of MXN $250 to an amount equivalent to 0.88 UMA per tonne of carbon dioxide emitted.
These reforms reflect a growing state-level trend toward taxing environmental impacts through environmental taxes, which continue to consolidate, expand to more states, and receive updates where they are already in effect. In this context, it is essential that taxpayers whose operations generate environmental impacts analyse in advance the scope of these provisions, assess their tax effects, and ensure proper compliance.
How can we help you?
If your company does not implement an effective Environmental, Social, and Governance (ESG) strategy, its performance may be negatively affected, and it may miss significant opportunities, giving competitors a competitive advantage.
Forvis Mazars has extensive experience supporting clients in navigating the complexities, risks, and opportunities associated with sustainability and the related regulatory landscape across a variety of jurisdictions.
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Whether you are strengthening visibility across your supply chain, addressing climaterelated challenges, or promoting diversity, our sustainability experts provide practical, results-oriented solutions.
Additionally, our team of specialists in sustainability and environmental taxes is prepared to provide technical and strategic support for the proper implementation of this tax obligation, helping strengthen business trust, empower people, and promote collective responsibility.
Finally, we invite you to download, at the bottom of this page, our comprehensive Ecological Taxes Guide for Mexico, which includes a detailed summary of regulations by state.
Documents
Want to know more?
Salvador Natanael García Lozada Tax Partner - Ciudad de México (Mexico City)
Luis Ramos Huerta Tax Director - Ciudad de México (Mexico City)
Ushuaia Guadarrama Valencia Sustainability Director - Ciudad de México (Mexico City)
Environmental taxes in Mexico
In recent years, several states across Mexico have implemented environmental taxes as part of their strategies to mitigate environmental impact. These levies apply to companies and individuals that generate air pollutant emissions, solid waste, discharges into water bodies, among other activities.