Environmental learning in the 21st century requires a high level of thinking ability, especially to solve environmental problems related to the COVID-19 pandemic. This was to develop a new level of thinking, namely Higher Order Thinking Skills of Environmental Problem (HOTSEP) which is a revision of Anderson's Taxonomy. The purpose of this study was to measure students HOTSEP in the context of environmental problems related to COVID-19. The research method used in this research was descriptive. The sample used 277 university students from several cities in Indonesia. The instrument used HOTSEP which has 3 categories of thinking level start from develop innovation about environment (C6), solve environmental problem (C5), criticize environmental problem (C4). The results showed that students HOTSEP were still in the very low category (33.64). This study concludes that the HOTSEP of students was still low and needs to be improved to the understanding of COVID-19 concept in environmental learning. Suggestions for further research was HOTSEP needs to implement in school or university for several environmental learning topics in many subjects/courses start from Natural Science, Social Science, Engineering, and others relevant subject. HOTSEP can be measured not only in school or university, HOTSEP can be implement in community and public.