Green tax in Mexico City: get ready for its implementation in April 2025

21 April 2025

TagsTax

Through the Official Gazette of Mexico City, the implementation of the Tax on the Emission of Polluting Gases into the Atmosphere, commonly referred to as the Green Tax, was announced. This new levy applies to fixed sources that generate polluting emissions. Although it was initially scheduled to come into effect on 1 January 2025, its application was postponed.

Due to the absence of general rules and an official methodology for its calculation, the effective date was deferred by publication on 30 January 2025 in the same Gazette. With this amendment, taxpayers will be exempt from filing returns for the months of January and February and will be required to begin fulfilling their obligations from March 2025 onwards.

On 2 March 2025, complementary regulations were issued detailing the official requirements and formats for tax compliance. Among the main guidelines are:

Mandatory registration in the Contribution Administration System (SAC).
Electronic filing of tax returns via the SAC, in accordance with the deadlines established by the tax authority.
To complete registration in the SAC, the following will be required:
- A valid Operating Licence for the corresponding establishment.
- An electronic file containing the monthly record of polluting emissions (in tonnes or fractions), supported by official documentation from the competent environmental authority, where applicable.

This tax represents a significant measure within Mexico City's environmental agenda, aimed at promoting ecological responsibility in the industrial sector and moving towards a more sustainable economy.

It is essential that companies assess their fiscal and environmental situation to avoid penalties and comply in a timely manner with this new provision.

Our team of specialists in sustainability and environmental taxation is ready to provide technical and strategic support for the proper implementation of this tax obligation.