Rule · SHCP · 23 Apr 2026 · DOF 5785692
The agreement establishes a 0.00% fiscal incentive percentage for gasoline under 91 octanes, fishing sector diesel, and agricultural sector diesel for May 2026. These percentages apply to reduced quotas published in the Official Gazette, with the total amount added to the corresponding value-added tax to determine the final price reduction for beneficiaries. The agreement enters into force on the date of its publication in the Official Gazette of the Federation.
DOF: 23/04/2026
AGREEMENT by which the fiscal incentives for gasoline and diesel in the fishing and agricultural sectors for the month of May 2026 are made known.
A seal with the National Coat of Arms appears at the margin, stating: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.
AGREEMENT 58/2026
AGREEMENT BY WHICH THE FISCAL INCENTIVES FOR GASOLINE AND DIESEL IN THE FISHING AND AGRICULTURAL SECTORS FOR THE MONTH OF MAY 2026 ARE MADE KNOWN.
ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, based on Articles 31, fraction XXXIV of the Organic Law of the Federal Public Administration; 5th, second paragraph of the Energy Law for the Countryside; First of the Decree establishing fiscal incentives in matters of the special production and services tax applicable to the fuels indicated, published in the Official Gazette of the Federation on December 27, 2016, and its subsequent modifications; First of the Agreement establishing fiscal incentives for gasoline and diesel in the fishing and agricultural sectors, published in the aforementioned official publication on December 30, 2015, 3 of the Internal Regulations of the Ministry of Finance and Public Credit, and taking into account that the conditions exposed in the "Agreement by which the fiscal incentives for gasoline and diesel in the fishing and agricultural sectors for the month of June 2020 are made known" published in the Official Gazette of the Federation on May 29, 2020, prevail, I have deemed it appropriate to issue the following
AGREEMENT
First Article.- This Agreement aims to make known the percentages of fiscal incentives applicable throughout the national territory to gasoline under 91 octanes and diesel for use in the fishing and agricultural sectors in accordance with Article First of the Agreement establishing fiscal incentives for gasoline and diesel in the fishing and agricultural sectors, published on December 30, 2015, in the Official Gazette of the Federation.
Second Article.- The percentages of fiscal incentives applicable for the month of May 2026 are as follows:
FUEL
FISCAL INCENTIVE PERCENTAGE
MAY 2026
Gasoline under 91 octanes
00.00%
Diesel for the fishing sector
00.00%
Diesel for the agricultural sector
00.00%
Third Article.- The percentages referred to in the Second Article of this Agreement will apply to the reduced quotas corresponding to gasoline under 91 octanes and diesel. The result obtained will be added to the corresponding value-added tax, and the total amount will be the quantity to be applied to reduce the prices of gasoline under 91 octanes and diesel at the moment these fuels are alienated to beneficiaries of the fishing and agricultural sectors, as applicable.
The reduced quotas are those published in the Official Gazette of the Federation through agreements by which the percentages, the amounts of the fiscal incentive, as well as the reduced quotas of the special production and services tax applicable to the fuels indicated are made known for the period specified in said agreements.
TRANSITORY
Sole Article.- This Agreement will enter into force on the day of its publication in the Official Gazette of the Federation.
Respectfully.
Mexico City, April 16, 2026.- In substitution for the absence of the Secretary of Finance and Public Credit and the Undersecretary of Finance and Public Credit, based on Article 50, first paragraph of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Revenues, Carlos Gabriel Lerma Cotera.- Signature.
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“First of the Agreement establishing fiscal incentives for gasoline and diesel in the fishing and agricultural sectors, published in the aforementioned official publication on December 30, 2015”
“First of the Decree establishing fiscal incentives in matters of the special production and services tax applicable to the fuels indicated, published in the Official Gazette of the Federation on December 27, 2016”
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