Established in Rio de Janeiro state during 2007, green merchandise and services tax is supported on conservation and sustainable practices, based on the establishment of environmental criteria and splitting a quarter of the 25% from taxes for counties, providing tax compensations for good environmental practices. The main objective of this study was to evaluate the efficiency of managing green tax in the metropolitan mesoregion of Rio de Janeiro state through data envelopment analysis (DEA), comparing effective practices applied to the improvement of environmental, economic and social situation of the counties in Rio de Janeiro state from 2011 to 2013. According to the results, it was possible to check that Mesquita in 2012 was the county which best fitted the economic interest of environmental asset. The discussion generated through the results of this analysis can define strategies and decisions in the sustainable counties’ management of Rio de Janeiro metropolitan region.