Environmental health is one of the most important current concerns of people and officials in the world, and all managers and decision-makers believe that this national wealth should be protected not only for the present generation but also for future generations, because industrial pollutants cost the public a lot of money. In Iran, despite the increase in pollutants, no practical decision has been made yet, in this study, which aims to determine the damage and the amount of environmental tax with the help of library data based on isic codes by SUR method (seemingly irrelevant regression). The estimated cost variables (salary, insurance, taxes, training, transportation, fuel, repairs) show that more than 0. 95 of the factors affecting the total cost are explained by the above variables in the model and the optimal green tax rate in the whole industrial sector, for every one million tons of production, equivalent to 0. 19%, cement sector, 0. 13%, petrochemical sector, 0. 18%, rubber and plastics, 0. 17%, power plants, 0. 12%. In addition, stone mines 0. 09%, Steel 0. 17, 5%. It is concluded and suggested that the government and responsible agencies can use financial instruments to control pollutants.