Mexico: Guidance on payment and calculation of tax on polluting gas emissions (Mexico City)
Taxpayers must register with digital contribution administration system
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April 15, 2025
Guidance on the payment and calculation of the Mexico City tax on polluting gas emissions was published in the official gazette of Mexico City on April 2, 2025.
- Individuals or legal entities required to pay the tax are those that carry out industrial, commercial, or service activities and generate polluting emissions. This includes the direct discharge of CO₂, CH₄, or N₂O into the atmosphere that exceeds the threshold of one ton of CO₂ equivalent (CO₂e) per month from stationary sources.
- Taxpayers must register in the SAC (Sistema de Administración de Contribuciones—the digital platform for procedures and declarations) and register each stationary source from which emissions are generated. Declarations also must be submitted online through the SAC on a monthly or annual basis depending on whether the emissions are estimated or actual.
- The methodology established for determining greenhouse gas (GHG) emissions must be calculated in accordance with the Intergovernmental Panel on Climate Change (IPCC) guidelines and the guidelines published in the official gazette. If a specific methodology is not available for certain activities, formulas established in the rules themselves must be applied.
Read an April 2025 report (Spanish) prepared by the KPMG member firm in Mexico