Environmental taxes are environmentally related tax revenues.

The characteristics of such taxes include revenue, tax base, tax rates and exemptions. They are applied on the following environmental domains: energy products (including vehicle fuels); motor vehicles and transport services; measured or estimated emissions to air and water, ozone depleting substances, certain non-point sources of water pollution, waste management and noise, as well as management of water, land, soil, forests, biodiversity, wildlife and fish stocks.

This indicator is measured as a percentage of GDP and of tax revenue.