Global Levies on High-Emitting Activities
International levies on high-emitting activities, such as maritime shipping and fossil fuels, can raise funds for climate finance.
2030 Goals
Implement progressive, scalable levies on activities that contribute to climate change, to increase funding for mitigation and adaptation while maintaining a level playing field at the global level.
StatusNo progress
No progress
- The Global Solidarity Levies Taskforce (GSLT) was launched at COP28 and is co-chaired by Barbados, France, and Kenya. The goal is to bring member countries together to identify and build political will around feasible options for climate levies, complementing other global tax initiatives such as the OECD-led two-pillar corporate tax reform effort and the call for a UN tax convention. The GSLT aims to conclude its work at COP30 with an announcement on options for implementing international climate levies.
- GSLT launched a Coalition for Solidarity Levies to build political will around feasible and scalable options for climate levies, and grew Coalition membership to 17 by the end of 2024.
Relevant Actors & Audiences
International Organizations
UN, OECD, International Maritime Organization
Governments
US Congressional Budget Office, Antigua & Barbuda, Colombia, Marshall Islands, Senegal, Spain, Denmark, Sierra Leone, Zambia, Fiji, Djibouti, Somalia
Leading Countries and Alliances
Barbados, France, Kenya, G20 Ministries of Finance, Coalition for Solidarity Levies, Global Solidarity Levies Taskforce
Supportive Stakeholders
African Union, European Commission, Germany, European Climate Foundation
Milestones
The below events contain milestones related to Global Levies on High-Emitting Activities.
June
4th International Conference on Financing for Development
Milestones
Global Levies on High-Emitting Activities
- Champions of levy proposals will seek to include language around solidarity levies, or equivalent, in the forum conclusions.
September
New York Climate Week 2025
Milestones
Global Levies on High-Emitting Activities
- [At UNGA] Agreement on final design of new tax options agreement on final outreach plans.
November
UNFCCC COP30
Milestones
Global Levies on High-Emitting Activities
- Issuance of joint declarations of intent to implement new levies domestically or through a relevant international forum.
Global Levies on High-Emitting Activities
- Issuance of joint declarations of intent to implement new levies domestically or through a relevant international forum.
Resources
The below resources all pertain to the topic of Global Levies on High-Emitting Activities.
Scaling Solidarity: Progress on Global Solidarity Levies
Concessional Finance , Global Levies on High-Emitting Activities
The Global Solidarity Levies Taskforce (GSLT) was launched at COP28 and is co-chaired by Barbados, France, and Kenya. The goal is to bring member countries together to identify and build political will around feasible options for climate levies, complementing other global tax initiatives such as the OECD-led two-pillar corporate tax reform effort and the call for a UN tax convention. The GSLT aims to conclude its work at COP30 with an announcement on options for implementing international climate levies.
A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
Concessional Finance , Global Levies on High-Emitting Activities
EU Tax Observatory