Agreement Announcing Tax Incentive Amounts for Gasoline Sales in the Border Region with the United States for the Specified Period

DOF: 15/08/2025

AGREEMENT by which the amounts of the tax incentives applicable to the sale of gasoline in the border region with the United States of America, corresponding to the specified period, are made known.

At the margin, a seal with the National Emblem, which says: United Mexican States.- Treasury.- Secretariat of

Treasury and Public Credit.

AGREEMENT 117/2025

AGREEMENT BY WHICH THE AMOUNTS OF THE TAX INCENTIVES

APPLICABLE TO THE SALE OF GASOLINE IN THE BORDER REGION WITH THE UNITED

STATES OF AMERICA, CORRESPONDING TO THE SPECIFIED PERIOD, ARE MADE KNOWN.

ADÁN ENRIQUE GARCÍA RAMOS, Head of the Unit of Non-Tax Revenue and Hydrocarbons Policy of the Secretariat of Treasury and Public Credit, based on what is established in Articles Second and Fifth of the Decree by which tax incentives are established in the matter of the special tax on production and services applicable to the indicated fuels, published in the Official Gazette of the Federation on December 27, 2016 and its subsequent modifications, the amounts of the tax incentives applicable to the sale of gasoline in the 20-kilometer border strip and in the territory comprised between the parallel lines of more than 20 and up to 45 kilometers to the international dividing line with the United States of America, during the indicated period, are made known, through the following

AGREEMENT

Sole Article.- The amounts of the tax incentives applicable, within the 20-kilometer border strip and the territory comprised between the parallel lines of more than 20 and up to 45 kilometers to the international dividing line with the United States of America, referred to in Articles Second and Fifth of the Decree by which tax incentives are established in the matter of the special tax on production and services applicable to the indicated fuels, during the period from August 16 to August 22, 2025, are made known.

Zone I

Municipalities of Tijuana and Playas de Rosarito of the State of Baja California

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $0.000 | $0.000 | $0.000 | $0.000 | $0.000 | $0.000 b) Gasoline greater than or equal to 91 octanes: $0.000 | $0.000 | $0.000 | $0.000 | $0.000 | $0.000

Municipality of Tecate of the State of Baja California

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $0.130 | $0.108 | $0.087 | $0.065 | $0.043 | $0.022 b) Gasoline greater than or equal to 91 octanes: $0.140 | $0.117 | $0.093 | $0.070 | $0.047 | $0.023

Zone II

Municipality of Mexicali of the State of Baja California

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $0.580 | $0.483 | $0.387 | $0.290 | $0.193 | $0.097 b) Gasoline greater than or equal to 91 octanes: $0.600 | $0.500 | $0.400 | $0.300 | $0.200 | $0.100

Zone III

Municipality of San Luis Rio Colorado of the State of Sonora

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.360 | $2.800 | $2.240 | $1.680 | $1.120 | $0.560 b) Gasoline greater than or equal to 91 octanes: $2.900 | $2.417 | $1.933 | $1.450 | $0.967 | $0.483

Zone IV

Municipalities of Puerto Peñasco and Caborca of the State of Sonora

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.470 | $2.892 | $2.313 | $1.735 | $1.157 | $0.578 b) Gasoline greater than or equal to 91 octanes: $2.490 | $2.075 | $1.660 | $1.245 | $0.830 | $0.415

Municipality of General Plutarco Elías Calles of the State of Sonora

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.010 | $2.508 | $2.007 | $1.505 | $1.003 | $0.502 b) Gasoline greater than or equal to 91 octanes: $1.960 | $1.633 | $1.307 | $0.980 | $0.653 | $0.327

Municipalities of Nogales, Sáric, Agua Prieta of the State of Sonora

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.010 | $2.508 | $2.007 | $1.505 | $1.003 | $0.502 b) Gasoline greater than or equal to 91 octanes: $1.960 | $1.633 | $1.307 | $0.980 | $0.653 | $0.327

Municipalities of Santa Cruz, Cananea, Naco and Altar of the State of Sonora

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.160 | $2.633 | $2.107 | $1.580 | $1.053 | $0.527 b) Gasoline greater than or equal to 91 octanes: $2.210 | $1.842 | $1.473 | $1.105 | $0.737 | $0.368

Zone V

Municipality of Janos, Manuel Benavides, Manuel Ojinaga and Ascensión of the State of Chihuahua

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $4.230 | $3.525 | $2.820 | $2.115 | $1.410 | $0.705 b) Gasoline greater than or equal to 91 octanes: $3.320 | $2.767 | $2.213 | $1.660 | $1.107 | $0.553

Municipalities of Juárez, Praxedis G. Guerrero and Guadalupe of the State of Chihuahua

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.410 | $2.842 | $2.273 | $1.705 | $1.137 | $0.568 b) Gasoline greater than or equal to 91 octanes: $2.860 | $2.383 | $1.907 | $1.430 | $0.953 | $0.477

Municipality of Coyame del Sotol of the State of Chihuahua

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.820 | $3.183 | $2.547 | $1.910 | $1.273 | $0.637 b) Gasoline greater than or equal to 91 octanes: $3.000 | $2.500 | $2.000 | $1.500 | $1.000 | $0.500

Zone VI

Municipalities of Ocampo, Acuña, Jiménez, Guerrero and Zaragoza of the State of Coahuila de Zaragoza and municipality of Anáhuac of the State of Nuevo León

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $4.550 | $3.792 | $3.033 | $2.275 | $1.517 | $0.758 b) Gasoline greater than or equal to 91 octanes: $3.410 | $2.842 | $2.273 | $1.705 | $1.137 | $0.568

Municipalities of Piedras Negras and Nava of the State of Coahuila de Zaragoza

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $4.220 | $3.517 | $2.813 | $2.110 | $1.407 | $0.703 b) Gasoline greater than or equal to 91 octanes: $3.090 | $2.575 | $2.060 | $1.545 | $1.030 | $0.515

Municipality of Hidalgo of the State of Coahuila de Zaragoza and Nuevo Laredo of the State of Tamaulipas

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $4.120 | $3.433 | $2.747 | $2.060 | $1.373 | $0.687 b) Gasoline greater than or equal to 91 octanes: $2.990 | $2.492 | $1.993 | $1.495 | $0.997 | $0.498

Zone VII

Municipalities of Guerrero, Mier and Valle Hermoso of the State of Tamaulipas

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $4.500 | $3.750 | $3.000 | $2.250 | $1.500 | $0.750 b) Gasoline greater than or equal to 91 octanes: $3.410 | $2.842 | $2.273 | $1.705 | $1.137 | $0.568

Municipalities of Reynosa, Camargo, Gustavo Díaz Ordaz, Rio Bravo, Matamoros and Miguel Alemán of the State of Tamaulipas

0-20 kms | 20-25 kms | 25-30 kms | 30-35 kms | 35-40 kms | 40-45 kms Incentive Amount:
a) Gasoline less than 91 octanes: $3.830 | $3.192 | $2.553 | $1.915 | $1.277 | $0.638 b) Gasoline greater than or equal to 91 octanes: $2.650 | $2.208 | $1.767 | $1.325 | $0.883 | $0.442

TRANSITORY
SINGLE.- This Agreement shall enter into force the day following its publication in the Official Gazette of the Federation.

Mexico City, August 14, 2025.- Based on Article Second, third paragraph, of the Decree by which tax incentives are established in the matter of the special tax on production and services applicable to the indicated fuels, in substitution of the Undersecretary of Treasury and Public Credit, the Head of the Unit of Non-Tax Revenue and Hydrocarbons Policy, Adán Enrique García Ramos.- Signature.

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