2025-08-08 | DOF 5765022Added · Updated
The Agreement establishes the tax incentive percentages, fiscal incentive amounts, reduced rates for the Special Tax on Production and Services, and complementary stimulus quantities per liter for automotive fuels (gasoline under 91 octanes, gasoline 91 octanes or higher and non-fossil fuels, and diesel) for the period from August 9 to 15, 2025. For this period, the tax incentive percentages and fiscal incentive amounts are zero for all listed fuel types, while the reduced tax rates are set at $6.4555, $5.4513, and $7.0946 pesos per liter respectively. Complementary stimulus amounts per liter are also established at zero for all applicable fuels. This Agreement entered into force the day following its publication in the Official Gazette of the Federation.
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DOF: 08/08/2025
AGREEMENT disclosing the percentages, the amounts of the tax incentive and the reduced rates of the special tax on production and services, as well as the quantities per liter applicable to the fuels indicated, corresponding to the period specified.
At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Secretariat of
Treasury and Public Credit.
AGREEMENT 112/2025
AGREEMENT DISCLOSING THE PERCENTAGES, THE AMOUNTS OF THE TAX INCENTIVE AND THE REDUCED RATES OF THE SPECIAL TAX ON PRODUCTION AND SERVICES,
AS WELL AS THE QUANTITIES PER LITER APPLICABLE TO THE FUELS INDICATED,
CORRESPONDING TO THE PERIOD SPECIFIED.
ADÁN ENRIQUE GARCÍA RAMOS, Head of the Unit of Non-Tax and Hydrocarbon Revenue Policy of the Secretariat of Treasury and Public Credit, based on what is provided in Article One of the Decree establishing tax incentives 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, and Article One of the Decree establishing complementary tax incentives for automotive fuels, published in the Official Gazette of the Federation on March 4, 2022 and its modification through the Decree modifying the decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, the Decree on tax incentives for the northern border region, the Decree on tax incentives for the southern border region, the Decree establishing tax incentives in the matter of the special tax on production and services applicable to the fuels indicated, the Decree establishing complementary tax incentives for automotive fuels and the Decree establishing tax incentives on the sale of the fuels mentioned in the southern border of the United Mexican States, published in the Official Gazette of the Federation on December 24, 2024, discloses the percentages, the amounts of the tax incentive and the reduced rates of the special tax on production and services, as well as the quantities per liter applicable to automotive fuels, respectively, corresponding to the period from August 9 to 15, 2025, through the following
AGREEMENT
Article One. The tax incentive percentages for the period from August 9 to 15, 2025, applicable to automotive fuels are as follows:
| Fuel | Tax Incentive Percentage |
|---|---|
| Gasoline less than 91 octanes | 0.00% |
| Gasoline greater than or equal to 91 octanes and non-fossil fuels | 0.00% |
| Diesel | 0.00% |
Article Two. The tax incentive amounts for the period from August 9 to 15, 2025, applicable to automotive fuels are as follows:
Fuel | Tax Incentive Amount (pesos/liter) --- | --- Gasoline less than 91 octanes | $0.0000 Gasoline greater than or equal to 91 octanes and non-fossil fuels | $0.0000 Diesel | $0.0000
Article Three. The rates for the period from August 9 to 15, 2025, applicable to automotive fuels are as follows:
| Fuel | Rate (pesos/liter) |
|---|---|
| Gasoline less than 91 octanes | $6.4555 |
| Gasoline greater than or equal to 91 octanes and non-fossil fuels | $5.4513 |
| Diesel | $7.0946 |
Article Four. The quantities per liter of complementary incentives applicable to automotive fuels during the period from August 9 to 15, 2025, are as follows:
Fuel | Quantity per liter (pesos) --- | --- Gasoline less than 91 octanes | $0.0000 Gasoline greater than or equal to 91 octanes and non-fossil fuels | $0.0000 Diesel | $0.0000
TRANSITORY
SINGLE.- This Agreement shall enter into force the day following its publication in the Official Gazette of the Federation.
Mexico City, August 7, 2025.- Based on Article One, last paragraph, of the Decree establishing tax incentives in the matter of the special tax on production and services applicable to the fuels indicated, and Article One, last paragraph, of the Decree establishing complementary tax incentives for automotive fuels, in substitution of the Undersecretary of Treasury and Public Credit, the Head of the Unit of Non-Tax and Hydrocarbon Revenue Policy, Adán Enrique García Ramos.- Signature.
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