Regulatory Alerts2025-06-27 | DOF 5761346Added · Updated
Agreement Announcing Tax Incentive Amounts for Gasoline Sales in the Border Region with the United States for the Specified Period
The Secretariat of Finance and Public Credit announces specific tax incentive amounts per liter for the sale of gasoline in the border zones of Mexico adjacent to the United States for the period from June 28 to July 4, 2025. The incentives vary by zone, distance from the border (0-45 km), and octane rating (less than 91 vs. 91 or higher), with amounts ranging from zero in some municipalities to over $4.50 for lower-octane fuel in others. This agreement applies to municipalities in Baja California, Sonora, Chihuahua, Coahuila, Nuevo León, and Tamaulipas.
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DOF: 27/06/2025
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 Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of
Treasury and Public Credit.
AGREEMENT 91/2025
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 for Non-Tax Revenue and Hydrocarbon Policy of the Secretariat of Treasury and Public Credit, based on what is provided 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 fuels indicated, 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 from the international dividing line with the United States of America, during the period indicated, 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 from 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 fuels indicated, during the period from June 28 to July 4, 2025, are made known.
Zone I
Municipalities of Tijuana and Playas de Rosarito of the State of Baja California
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
| Distance | 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
SOLE.- This Agreement shall enter into force the day following its publication in the Official Gazette of the Federation.
Mexico City, June 26, 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 fuels indicated, in substitution of the Undersecretary of Treasury and Public Credit, the Head of the Unit for Non-Tax Revenue and Hydrocarbon Policy, Adán Enrique García Ramos.- Signature.
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