Glossary

Carbon tax

In Chile it is called the green tax, impuesto verde.
In one sentence

A tax charged for each tonne of CO2 emitted, or for the carbon content of fuels.

Two ways to charge it

On emissions: the facility measures what it emits and pays per tonne. Or on fuels: it is charged when they are sold, based on their carbon content, and the cost arrives on the invoice.

Chile

The green tax applies to facilities emitting 25,000 tonnes of CO2 or more a year, or 100 tonnes of particulate matter. It charges 5 dollars per tonne of CO2. It can be offset with projects accepted by the Ministry of the Environment.

Colombia

The national carbon tax is charged on fossil fuels. In 2026 the rate is 29,070.49 pesos per tonne of CO2 equivalent. Anyone offsetting with certificates canceled in RENARE can stop paying up to 50% of the tax.

Mexico

The special tax on fuels has had a component based on carbon content since 2014. Several states also tax emissions from fixed sources. Mexico City joined in 2025, with 58 pesos per tonne from one tonne of CO2 equivalent a month.

What it has to do with your footprint

The tax is calculated with the same data as your inventory: fuels, quantities and emission factors. A well-documented inventory serves both.

Sources: Resolution 000003 of 2026, DIAN (in Spanish), Emissions Offset System, Ministry of the Environment (in Spanish) and Mexico City introduces a green carbon tax, Garrigues (in Spanish).

From reading to measuring

Put what you've learned into practice with a platform built for the work that follows.
Trusted by sustainability teams across Chile, Spain, and Peru.
BCIStarkenESADEUniversidad Continental