Mexico: Constitutionality of emissions tax confirmed by court decision (State of Mexico)

Affirmed the state's authority to impose such a tax

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July 15, 2025

The First Collegiate Court on Administrative Matters of the Second Circuit (Primer Tribunal Colegiado en Materia Administrativa del Segundo Circuito) on July 11, 2025, confirmed the constitutionality of the emissions tax in the State of Mexico, emphasizing its alignment with the principle that “those who pollute, pay,” and affirming the state's authority to impose such a tax.

The tax is based on emissions quantity, using objective measures like energy consumption to calculate impact.

Read a July 2025 report (Spanish) prepared by the KPMG member firm in Mexico

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