Regulatory Alerts2025-06-20 | DOF 5760660Added · Updated
Agreement Disclosing Tax Incentive Amounts for Gasoline Sales in the U.S. Border Region for the Specified Period
The Secretariat of Finance and Public Credit announces the specific tax incentive amounts applicable to the sale of gasoline in the 20-kilometer border zone and the territory between 20 and 45 kilometers from the international border with the United States. These incentives apply to municipalities in Baja California, Sonora, Chihuahua, Coahuila, Nuevo León, and Tamaulipas for the period from June 21 to June 27, 2025. The amounts vary by zone, distance from the border, and octane rating, with incentives ranging from zero to over $4.50 per liter. This agreement entered into force the day after its publication in the Official Gazette of the Federation on June 20, 2025.
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DOF: 20/06/2025
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 88/2025
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 the provisions of Articles Second and Fifth of the Decree establishing tax incentives in matters 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, makes known 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, 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 establishing tax incentives in matters of the special tax on production and services applicable to the indicated fuels, are made known, during the period from June 21 to June 27, 2025.
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 19, 2025. - Based on Article Second, third paragraph, of the Decree establishing tax incentives in matters 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 for Non-Tax Revenue and Hydrocarbon Policy, Adán Enrique García Ramos. - Signature.
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