The environmental taxes can be considered as taxes levied on pollution which are imposed on environment. In other words, environmental pollution indicates a lack of energy productivity in every sector of the economy. So, there is a significant correlation between energy productivity and environmental tax. Accordingly, this paper attempts to evaluate the presence or absence of a relationship between these variables by examining energy productivity and pollution measurement. This survey is performed for non-metallic minerals industry as one of the most energy intensive and polluting industries in Iran. To do this, partial productivity index is used to calculate the energy productivity. The amounts of pollution are calculated by emission coefficients of six pollutants included Carbon Dioxide (CO₂), Carbon Monoxide (CO), Sulfur Oxides (SO_X), Nitrogen Oxides (NO_X), Unburned Hydrocarbons (HC) and Suspended Particulate Materials (SPM) caused by combustion of Natural Gas, Fuel Oil and Gas Oil. The relationship between air pollution and energy productivity is indicated using panel data method. The results suggest that there is a negative and significant relationship between energy productivity and air pollution. Hence, according to the findings of this study, economic justice requires firms with lower energy productivity rates pay higher environmental taxes. In terms of policy, these findings indicate the need for changes in tax rates according to energy productivity in manufacturing firms in Iran.