2025-08-15 | DOF 5765670Added · Updated
The Agreement establishes that for the period from August 16 to 22, 2025, the tax incentive percentages and amounts for automotive fuels (gasoline under 91 octanes, gasoline 91 octanes or higher, non-fossil fuels, and diesel) are all zero. It sets the reduced Special Tax on Production and Services rates at $6.4555 pesos per liter for gasoline under 91 octanes, $5.4513 pesos per liter for gasoline 91 octanes or higher and non-fossil fuels, and $7.0946 pesos per liter for diesel. Additionally, it confirms that the complementary stimulus amounts per liter for these fuels are zero. The Agreement entered into force the day after its publication in the Official Gazette of the Federation.
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DOF: 15/08/2025
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 specified period.
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of
Treasury and Public Credit.
AGREEMENT 116/2025
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 for Non-Tax and Hydrocarbon Revenue Policy of the Ministry 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 exporting 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 for 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 16 to 22, 2025, through the following
AGREEMENT
Article One. The percentages of the tax incentive for the period from August 16 to 22, 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 amounts of the tax incentive for the period from August 16 to 22, 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 16 to 22, 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 stimuli applicable to automotive fuels during the period from August 16 to 22, 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 14, 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 for Non-Tax and Hydrocarbon Revenue Policy, Adán Enrique García Ramos.- Signature.
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