2025-06-24 | DOF 5760925Added · Updated
The Agreement of the Secretariat of Finance and Public Credit discloses the collectible federal revenue for April 2025 and the federal revenue participations for May 2025, alongside the final adjustment of participations for the 2024 fiscal year. It details the integration of various funds, including the General Participation Fund, Municipal Development Fund, and Hydrocarbon Extraction Fund, and provides the specific calculation coefficients for distribution among the 32 federal entities. The document establishes the preliminary amounts and distribution ratios applicable to state and municipal governments for the specified periods.
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DOF: 24/06/2025
AGREEMENT by which the report on collectible federal revenue and federal participations, as well as the calculation procedures, for the month of May 2025 and for the final adjustment of participations of the 2024 exercise 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
85/2025
AGREEMENT BY WHICH THE REPORT ON COLLECTIBLE FEDERAL REVENUE
AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES,
FOR THE MONTH OF MAY 2025 AND FOR THE FINAL ADJUSTMENT OF PARTICIPATIONS OF
THE 2024 FISCAL YEAR ARE MADE KNOWN.
ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Treasury and Public Credit, based on the provisions of
Articles 31 of the Organic Law of the Federal Public Administration; 26 of the Law of the
Tax Administration Service, and 3, 6 and 11, fraction XX of the Internal Regulations of the Secretariat of
Treasury and Public Credit, and
CONSIDERING
·
The integration of the collectible federal revenue of the month of April 2025, with which the
participations in federal revenues for the month of May 2025 were calculated, as well as the relative to the
exercise of 2024, with which the differences of the final adjustment of this same
exercise were calculated, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th, 4th-A, 4th-B and 7th of the Law of
Fiscal Coordination, for the concept of the General Participation Fund; the Municipal Development Fund;
the Audit and Revenue Fund; the Hydrocarbon Extraction Fund; the Compensation Fund;
the specific participations in the special tax on production and services; the 0.136% of the collectible federal revenue corresponding to the
municipalities bordering the border or the coasts where merchandise
enter or leave the country that are imported or exported, and of the transfer of the Mexican Oil Fund
for Stabilization and Development, to the municipalities bordering the border or coasts
through which the exit of hydrocarbons from the country is materially carried out.
·
The determination of the participation coefficients of the first, second and third parts of the growth of the General Participation Fund; the Municipal Development Fund; the Audit and Revenue Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the special tax on production and services; the 0.136% of the collectible federal revenue corresponding to the municipalities bordering the border or the coasts where merchandise enter or leave the country that are imported or exported, and of the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the border or coasts through which the exit of hydrocarbons from the country is materially carried out, with which the distribution of the participations of May 2025 and the final adjustment of 2024 was carried out, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th, 4th-A, 4th-B, 5th and 7th of the Law of Fiscal Coordination, and
·
The distribution and integration of the General Participation Fund; the Municipal Development Fund; the Audit and Revenue Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the special tax on production and services; the participations of the 0.136% of the collectible federal revenue corresponding to the municipalities bordering the border or the coasts where merchandise enter or leave the country that are imported or exported, of the month of May 2025; the calculation of the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the border or coasts through which the exit of hydrocarbons from the country is materially carried out, of the month of May 2025 and
the differences of the final adjustment of 2024, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Law of Fiscal Coordination.
AGREEMENT
First.- In compliance with the obligation contained in Article 26 of the Law of the Tax Administration Service, in the tables listed below, the collectible federal revenue of April 2025 is disclosed, the participations in federal revenues for the month of May 2025, as well as the procedure followed in the determination and integration of the same. The figures corresponding to the month of May 2025 do not include deductions derived from financial commitments contracted by the federal entities.
·
Table 1. Collectible federal revenue of April 2025, applicable for the calculation of participations for the month of May 2025, in accordance with Articles 2nd and 7th of the Law of Fiscal Coordination.
·
Table 2. Integration of the participation funds of May 2025, in accordance with what is established in Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Law of Fiscal Coordination.
·
Table 3. Calculation of the participation coefficients of the first part of the growth of the General Fund of Participations for 2025, in accordance with Article 2nd of the Law of Fiscal Coordination.
·
Table 4. Calculation of the participation coefficients of the second part of the growth of the General Fund of Participations for 2025, in accordance with Article 2nd of the Law of Fiscal Coordination.
·
Table 5. Calculation of the participation coefficients of the third part of the growth of the General Fund of Participations for 2025, in accordance with Article 2nd of the Law of Fiscal Coordination.
·
Table 6. Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund of May 2025, in accordance with Article 2nd of the Law of Fiscal Coordination.
·
Table 7. Integration of the General Participation Fund of May 2025, in accordance with the Articles 2nd, 5th and 7th of the Law of Fiscal Coordination.
·
Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2025, in accordance with Article 2nd-A, fraction III of the Law of Fiscal Coordination.
·
Table 9. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund for 2024, in accordance with Article 2nd-A, fraction III of the Law of Fiscal Coordination.
·
Table 10. Distribution and integration of the Municipal Development Fund of May 2025, in accordance with Articles 2nd-A, 5th and 7th of the Law of Fiscal Coordination.
·
Table 11. Amounts of the special tax on production and services of the 2023 exercise, in accordance with Article 3rd-A of the Law of Fiscal Coordination.
·
Table 12. Coefficients of the specific participations in the special tax on production and services of 2024, in accordance with Article 3rd-A of the Law of Fiscal Coordination.
·
Table 13. Participations in the special tax on production and services of May 2025, in accordance with Articles 3rd-A and 7th of the Law of Fiscal Coordination.
·
Table 14. Determination of the participations of gasoline and diesel of April 2025, in accordance with Article 4th-A of the Law of Fiscal Coordination.
·
Table 15. Calculation of the non-mining per capita GDP by state, in accordance with Article 4th-A of the Law of Fiscal Coordination.
·
Table 16. The ten entities with the lowest non-mining per capita GDP, in accordance with Article 4th-A of the Law of Fiscal Coordination.
·
Table 17. Calculation of the participation coefficient of the Compensation Fund for 2025, in accordance with Article 4th-A of the Law of Fiscal Coordination.
·
Table 18. Distribution of the Compensation Fund of April 2025, in accordance with Article 4th-A of the Law of Fiscal Coordination.
·
Table 19. Calculation of the participation coefficient related to the Extraction of Oil and Gas for 2025, in accordance with Article 4th-B of the Law of Fiscal Coordination.
·
Table 20. Calculation of the participation coefficient related to the Production of Associated and Non- Associated Gas for 2025, in accordance with Article 4th-B of the Law of Fiscal Coordination.
·
Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of May 2025, in accordance with Article 4th-B of the Law of Fiscal Coordination.
·
Table 22. Provisional participations of May 2025, in accordance with Article 7th of the Law of Fiscal Coordination.
·
Table 23. Determination of the coefficients of the participations for the 0.136% of the collectible federal revenue for the 2024 exercise, in accordance with Article 2nd-A, fraction I of the Law of Fiscal Coordination.
·
Table 24. Provisional participations for the 0.136% of the collectible federal revenue of May 2025, in accordance with Articles 2nd-A, fraction I and 7th of the Law of Fiscal Coordination.
·
Table 25. Calculation and distribution of the participations to municipalities by which hydrocarbons are exported of May 2025, in accordance with Article 2nd-A, fraction II of the Law of Fiscal Coordination.
Table 1.
Collectible federal revenue of April 2025,
applicable for the calculation of participations for the month
of
May 2025.
Concepts
Thousands of pesos
Tax Revenues
458,732,383
Rent 1/
240,342,768
Value Added
136,764,071
Special on Production and Services
56,926,649
Article 2nd, fraction I, subsection D)
41,339,398
Alcoholic Beverages
2,038,515
Beers
3,597,167
Tobaccos
1,871,277
Energy Drinks
3,954
Telecommunications
683,519
Flavored Beverages
3,048,773
Non-Basic Foods with High Caloric Density
3,294,808
Pesticides
164,932
Fossil Fuels
882,328
Other withholdings
1,979
Importation
13,867,442
Exportation
0
Surcharges and updates
10,793,745
Not Included 2/
10,820
Mining Right
26,888
Petroleum
17,613,878
Mexican Oil Fund for Stabilization and Development 3/
17,615,658
ISR contracts and assignments 3/
-1,781
Ordinary right on hydrocarbons
0
Gross Collectible Federal Revenue 4/
476,346,260
Less:
6,789,069
20% of Alcoholic Beverages
407,703
20% of Beers
719,433
8% of Tobaccos
149,702
Economic Incentives
5,487,231
Lotteries, raffles, draws (prizes) articles 138 and 169 of the Income Tax Law
25,000
Collectible Federal Revenue 5/
469,557,191
p/ Preliminary figures.
Sums may not match due to rounding.
1/ Excludes ISR of public servants, as well as ISR of Alienation of Real Estate. (Fraction XIII of Article second of the Transitory Provisions of the ISR Law for 2020).
2/ Numeral 1.19 of Article 1st of the Federation Income Law for the Fiscal Exercise of 2025: Taxes not included in the Current Income Law, Caused in Previous Fiscal Years Pending Settlement or Payment.
3/ Corresponds to 80.29% of the resources transferred by the Mexican Oil Fund for Stabilization and Development.
4/ Source: Unit of Tax Revenue Policy, of the Undersecretariat of Revenues. SHCP.
5/ Source: Unit of Coordination with Federal Entities, of the SHCP.
Table 2.
Integration of the participation funds
of May 2025.
(Pesos)
Concepts
Amount
Collectible Federal Revenue
469,557,190,982
110,761,689,167
358,795,501,815
General Participation Fund
22,152,337,833
71,759,100,363
5.1) First part 60% of the growth of 2025 (5 x 60%)
43,055,460,218
5.2) Second part 30% of the growth of 2025 (5 x 30%)
21,527,730,109
5.3) Third part 10% of the growth of 2025 (5 x 10%)
7,175,910,036
93,911,438,196
Municipal Development Fund
177,829,258,750
291,727,932,232
1,778,292,588
2,917,279,322
10.1) First part 70% of the growth of 2025 (10 x 70%)
2,042,095,526
10.2) Second part 30% of the growth of 2025 (10 x 30%)
875,183,797
4,695,571,910
Participations in the Special Tax on Production and Services
149,702,151
719,433,314
407,703,081
1,276,838,546
Participations for the 0.136% of the Collectible Federal Revenue
638,597,780
Hydrocarbon Extraction Fund of May 2025
193,264,407
96,632,204
96,632,204
193,264,407
Compensation Fund of April 2025
2,331,966,615
Special Tax on Production and Services of April 2025
423,993,930
Special Tax on Production and Services of April 2025
108,587
Tax on Production and Services reported by the entities in March 2025
19,743
Special Tax on Production and Services reported by the entities in March 2025
424,013,673
Table 3.
Calculation of the participation coefficients of the first part of the growth of the
General Fund of
Participations for 2025.
Result
GDP
GDP
Variation
Population e/
variation GDP
Participation
Entities
2022
2023
2023/2022
2024
by population
coefficients 1/
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ S 5)100)
Aguascalientes
383,282,123
423,484,081
1.104889
1,493,459
1,650,106
1.175923
Baja California
1,142,603,193
1,249,622,611
1.093663
3,779,050
4,133,006
2.945324
Baja California Sur
219,669,422
235,778,003
1.073331
872,439
936,416
0.667323
Campeche
489,033,198
598,034,988
1.222892
949,481
1,161,113
0.827450
Coahuila
1,149,719,362
1,179,582,314
1.025974
3,457,516
3,547,322
2.527945
Colima
183,325,859
205,511,106
1.121015
719,445
806,509
0.574746
Chiapas
462,006,038
497,691,920
1.077241
5,914,879
6,371,751
4.540732
Chihuahua
1,118,360,576
1,233,960,075
1.103365
3,900,629
4,303,818
3.067050
Ciudad de México
4,293,744,112
4,717,467,388
1.098684
9,352,517
10,275,460
7.322650
Durango
384,766,924
411,812,840
1.070292
1,890,563
2,023,454
1.441984
Guanajuato
1,348,256,169
1,406,886,305
1.043486
6,313,504
6,588,052
4.694875
Guerrero
385,748,969
410,058,376
1.063019
3,603,188
3,830,256
2.729574
Hidalgo
517,530,286
544,664,791
1.052431
3,222,994
3,391,978
2.417242
Jalisco
2,226,264,286
2,385,008,623
1.071305
8,732,495
9,355,168
6.666818
México
2,691,712,375
2,886,718,990
1.072447
17,728,216
19,012,573
13.549021
Michoacán
824,738,837
880,181,618
1.067225
4,943,602
5,275,934
3.759814
Morelos
317,630,152
337,622,495
1.062942
1,964,164
2,087,793
1.487834
Nayarit
205,702,911
218,881,115
1.064064
1,237,293
1,316,559
0.938226
Nuevo León
2,343,428,703
2,502,822,694
1.068017
6,130,641
6,547,631
4.666070
Oaxaca
511,669,574
579,906,753
1.133362
4,242,791
4,808,617
3.426788
Puebla
1,023,122,372
1,099,139,450
1.074299
6,586,805
7,076,199
5.042745
Querétaro
716,340,929
765,387,320
1.068468
2,530,655
2,703,924
1.926910
Quintana Roo
429,460,083
511,382,169
1.190756
1,917,252
2,282,979
1.626930
San Luis Potosí
675,037,080
748,687,946
1.109106
2,874,010
3,187,583
2.271582
Sinaloa
660,735,354
691,620,412
1.046743
3,169,760
3,317,926
2.364469
Sonora
1,003,513,520
1,067,769,639
1.064031
3,039,967
3,234,620
2.305102
Tabasco
722,450,102
767,010,176
1.061679
2,537,961
2,694,500
1.920195
Tamaulipas
902,032,742
942,713,904
1.045099
3,575,756
3,737,021
2.663131
Tlaxcala
179,091,410
188,747,610
1.053918
1,469,900
1,549,154
1.103981
Veracruz
1,258,451,998
1,355,925,780
1.077455
8,093,517
8,720,403
6.214462
Yucatán
459,087,599
506,564,508
1.103416
2,375,403
2,621,057
1.867857
Zacatecas
287,536,039
304,920,279
1.060459
1,674,227
1,775,450
1.265247
Totals
29,516,052,297
31,855,566,279
34.645075
130,294,079
140,324,331
100.000000
Source: GDP INEGI, December 06, 2024.
GDP. In thousands of current pesos.
e/ National Employment Survey of the fourth quarter of 2024, published on February 25, 2025 on the Internet page of
INEGI (www.inegi.org.mx).
1/ Preliminary coefficients.
Table 4.
Calculation of the participation coefficients of the second part of the growth of the General Fund of
Participations for 2025.
Growth IE p/
Result
Mean
Population e/
moving average
Participation
Entities
2021/2020
2022/2021
2023/2022
moving average IE
2024
by population
coefficients 1/
(1)
(2)
(3)
(4=( S ( 1 + 2 + 3 )/ 3 )
)
(5)
(6)
(7=(6/ S 6)100)
Aguascalientes
1.148
1.054
1.169
1.123
1,493,459
1,677,796
1.116451
Baja California
1.158
1.206
1.286
1.217
3,779,050
4,598,020
3.059648
Baja California Sur
1.308
1.281
1.142
1.244
872,439
1,084,944
0.721951
Campeche
1.075
1.217
1.201
1.164
949,481
1,105,181
0.735417
Coahuila
1.136
1.215
1.027
1.126
3,457,516
3,892,590
2.590236
Colima
1.223
1.106
1.089
1.139
719,445
819,784
0.545507
Chiapas
1.068
1.164
1.085
1.106
5,914,879
6,539,699
4.351694
Chihuahua
1.188
1.352
1.092
1.211
3,900,629
4,722,628
3.142565
Ciudad de México
1.090
1.140
1.105
1.112
9,352,517
10,398,168
6.919225
Durango
1.112
1.128
1.320
1.186
1,890,563
2,242,649
1.492320
Guanajuato
1.171
1.203
1.114
1.163
6,313,504
7,340,786
4.884759
Guerrero
1.021
1.200
1.078
1.100
3,603,188
3,961,911
2.636364
Hidalgo
1.173
1.089
1.220
1.161
3,222,994
3,740,680
2.489150
Jalisco
1.154
1.171
1.150
1.158
8,732,495
10,116,472
6.731776
México
1.164
1.127
1.111
1.134
17,728,216
20,099,070
13.374469
Michoacán
1.055
1.406
0.976
1.146
4,943,602
5,662,996
3.768312
Morelos
1.177
1.130
1.091
1.133
1,964,164
2,225,002
1.480577
Nayarit
1.229
1.424
1.143
1.265
1,237,293
1,565,475
1.041710
Nuevo León
1.108
1.286
1.136
1.176
6,130,641
7,212,234
4.799217
Oaxaca
1.179
1.135
1.138
1.151
4,242,791
4,882,318
3.248827
Puebla
1.113
1.178
1.129
1.140
6,586,805
7,507,805
4.995898
Querétaro
1.167
1.359
1.091
1.206
2,530,655
3,052,094
2.030947
Quintana Roo
1.248
1.228
1.349
1.275
1,917,252
2,444,136
1.626395
San Luis Potosí
1.080
1.186
1.222
1.162
2,874,010
3,340,860
2.223099
Sinaloa
1.140
1.128
1.061
1.110
3,169,760
3,517,552
2.340675
Sonora
1.158
1.191
1.121
1.157
3,039,967
3,516,566
2.340019
Tabasco
1.282
1.131
1.188
1.200
2,537,961
3,046,616
2.027301
Tamaulipas
1.091
1.120
1.100
1.104
3,575,756
3,946,097
2.625841
Tlaxcala
1.197
1.171
1.185
1.184
1,469,900
1,741,036
1.158533
Veracruz
1.110
1.240
1.054
1.135
8,093,517
9,183,015
6.110629
Yucatán
1.463
1.380
1.099
1.314
2,375,403
3,120,595
2.076529
Zacatecas
1.397
0.970
1.171
1.179
1,674,227
1,974,609
1.313959
Totals
1.143
1.195
1.129
37.379
130,294,079
150,279,385
100.000000
IE. Collection of taxes and local rights.
e/ National Employment Survey of the fourth quarter of 2024, published on February 25, 2025 on the Internet page of
INEGI (www.inegi.org.mx).
p/ Preliminary.
1/ Preliminary coefficients.
Table 5.
Calculation of the participation coefficients of the third part of the growth of the General Fund of
Participations for 2025.
Taxes and
Result
rights (IE)
Population e/
IE 2023
Participation
Entities
local taxes of 2023 p/
2024
by population
coefficients 1/
(1)
(2)
(3=2*1)
(4=(3/ S 3)100)
Aguascalientes
4,806,773,940
1,493,459
7,178,719,801,165,620
0.245457
Baja California
26,569,083,541
3,779,050
100,405,895,157,279,000
3.433106
Baja California Sur
5,427,126,085
872,439
4,734,836,454,401,520
0.161895
Campeche
3,614,139,570
949,481
3,431,556,852,863,780
0.117333
Coahuila
10,784,011,355
3,457,516
37,285,891,803,679,300
1.274890
Colima
2,568,041,897
719,445
1,847,564,902,637,530
0.063172
Chiapas
4,883,228,856
5,914,879
28,883,707,809,709,300
0.987600
Chihuahua
25,143,431,565
3,900,629
98,075,198,321,915,400
3.353415
Ciudad de México
77,114,031,038
9,352,517
721,210,286,221,423,000
24.659823
Durango
4,724,426,037
1,890,563
8,931,825,061,788,830
0.305399
Guanajuato
19,357,605,854
6,313,504
122,214,321,992,430,000
4.178786
Guerrero
4,079,783,124
3,603,188
14,700,225,593,673,300
0.502634
Hidalgo
5,537,920,984
3,222,994
17,848,686,102,584,700
0.610287
Jalisco
29,564,918,964
8,732,495
258,175,507,027,837,000
8.827609
México
43,415,670,455
17,728,216
769,682,383,617,263,000
26.317195
Michoacán
8,562,558,171
4,943,602
42,329,879,699,568,600
1.447355
Morelos
4,175,923,314
1,964,164
8,202,198,239,628,450
0.280452
Nayarit
3,326,369,086
1,237,293
4,115,693,185,647,930
0.140725
Nuevo León
38,356,668,426
6,130,641
235,150,964,075,780,000
8.040347
Oaxaca
4,309,023,387
4,242,791
18,282,285,643,922,700
0.625113
Puebla
10,446,739,981
6,586,805
68,810,639,138,640,500
2.352793
Querétaro
14,234,588,138
2,530,655
36,022,831,643,282,200
1.231703
Quintana Roo
16,507,121,750
1,917,252
31,648,312,189,833,600
1.082128
San Luis Potosí
7,040,917,889
2,874,010
20,235,668,421,820,000
0.691904
Sinaloa
12,063,229,329
3,169,760
38,237,541,797,193,700
1.307429
Sonora
12,592,644,443
3,039,967
38,281,223,548,875,800
1.308922
Tabasco
4,158,228,901
2,537,961
10,553,422,779,328,600
0.360846
Tamaulipas
12,556,348,494
3,575,756
44,898,438,465,511,500
1.535180
Tlaxcala
1,918,705,511
1,469,900
2,820,305,230,383,720
0.096433
Veracruz
13,013,156,624
8,093,517
105,322,204,357,164,000
3.601206
Yucatán
7,230,462,687
2,375,403
17,175,262,757,684,000
0.587261
Zacatecas
4,744,504,508
1,674,227
7,943,377,548,228,880
0.271602
Totals
442,827,383,901
130,294,079
2,924,636,855,443,140,000
100.000000
Source: Public Accounts of the entities.
IE. Collection of local taxes and fees in current pesos.
e/ National Employment Survey of the fourth quarter of 2024, published on February 25, 2025 on the INEGI website (www.inegi.org.mx).
p/ Preliminary.
1/ Preliminary coefficients.
Table 6.
Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund for May 2025.
(Pesos)
Update to Entities
80% BET June 2025 e/ of 1989
20.6246
Aguascalientes
788,208
16,256,475
Baja California
2,954,803
60,941,630
Baja California Sur
772,438
15,931,225
Campeche
812,889
16,765,510
Coahuila
2,247,592
46,355,686
Colima
323,808
6,678,410
Chiapas
7,283,222
150,213,540
Chihuahua
8,146,362
168,015,458
Mexico City
971,991
20,046,926
Durango
4,235,805
87,361,784
Guanajuato
2,563,631
52,873,864
Guerrero
328,051
6,765,921
Hidalgo
271,544
5,600,486
Jalisco
9,576,691
197,515,421
Mexico
218,256
4,501,443
Michoacán
2,455,046
50,634,342
Morelos
451,987
9,322,051
Nayarit
818,713
16,885,628
Nuevo León
3,047,369
62,850,767
Oaxaca
610,250
12,586,162
Puebla
1,221,283
25,188,473
Querétaro
1,435,730
29,611,357
Quintana Roo
53,930
1,112,285
San Luis Potosí
1,589,981
32,792,722
Sinaloa
9,406,668
194,008,765
Sonora
11,431,317
235,766,341
Tabasco
2,462,672
50,791,625
Tamaulipas
1,967,010
40,568,794
Tlaxcala
17,902
369,222
Veracruz
9,805,475
202,234,000
Yucatán
1,183,000
24,398,902
Zacatecas
853,445
17,601,962
Totals
90,307,069
1,862,547,175
e/ Estimated.
Table 7.
Integration of the General Participation Fund for May 2025.
(Pesos)
Fund
General Participation Fund growth 2025
General
First
Second
Third
Reimbursement
Entities
Participations
Part
Part
Part
BET
Total
of 2007
C 1
C 2
C 3
2025
Aguascalientes
253,448,939
506,299,020
240,346,650
17,613,759
1,354,706
1,019,063,074
Baja California
635,563,001
1,268,122,873
658,672,769
246,356,627
5,078,469
2,813,793,739
Baja California Sur
160,245,947
287,318,774
155,419,660
11,617,429
1,327,602
615,929,412
Campeche
226,439,168
356,262,233
158,318,647
8,419,693
1,397,126
750,836,867
Coahuila
538,189,157
1,088,418,367
557,618,937
91,484,932
3,862,974
2,279,574,368
Colima
164,236,610
247,459,666
117,435,199
4,533,199
556,534
534,221,208
Chiapas
1,004,369,892
1,955,032,852
936,820,927
70,869,273
12,517,795
3,979,610,739
Chihuahua
629,999,297
1,320,532,702
676,522,972
240,638,012
14,001,288
2,881,694,272
Mexico City
2,744,713,747
3,152,800,642
1,489,551,987
1,769,566,749
1,670,577
9,158,303,702
Durango
288,519,244
620,852,683
321,262,601
21,915,190
7,280,149
1,259,829,867
Guanajuato
855,324,839
2,021,400,190
1,051,577,736
299,865,940
4,406,155
4,232,574,861
Guerrero
493,273,999
1,175,230,604
567,549,269
36,068,579
563,827
2,272,686,278
Hidalgo
395,380,932
1,040,754,471
535,857,582
43,793,665
466,707
2,016,253,357
Jalisco
1,432,795,987
2,870,429,179
1,449,198,633
633,461,282
16,459,618
6,402,344,699
Mexico
2,800,368,390
5,833,593,309
2,879,219,681
1,888,498,236
375,120
13,402,054,735
Michoacán
629,287,410
1,618,805,249
811,231,989
103,860,897
4,219,528
3,167,405,074
Morelos
323,614,323
640,593,689
318,734,636
20,124,973
776,838
1,303,844,459
Nayarit
217,191,062
403,957,492
224,256,416
10,098,294
1,407,136
856,910,400
Nuevo León
1,061,831,201
2,008,997,891
1,033,162,443
576,968,098
5,237,564
4,686,197,197
Oaxaca
538,451,268
1,475,419,329
699,398,782
44,857,548
1,048,847
2,759,175,773
Puebla
889,073,482
2,171,177,238
1,075,503,518
168,834,279
2,099,039
4,306,687,556
Querétaro
376,413,841
829,640,025
437,216,748
88,385,879
2,467,613
1,734,124,106
Quintana Roo
265,685,776
700,482,408
350,125,907
77,652,527
92,690
1,394,039,308
San Luis Potosí
414,546,142
978,040,283
478,582,823
49,650,382
2,732,727
1,923,552,356
Sinaloa
533,055,947
1,018,033,089
503,894,149
93,819,908
16,167,397
2,164,970,489
Sonora
552,077,699
992,472,462
503,753,021
93,927,086
19,647,195
2,161,877,464
Tabasco
919,495,148
826,748,603
436,431,985
25,893,954
4,232,635
2,212,802,325
Tamaulipas
623,742,505
1,146,623,248
565,283,917
110,163,132
3,380,733
2,449,193,535
Tlaxcala
229,036,641
475,324,009
249,405,763
6,919,921
30,768
960,717,103
Veracruz
1,338,567,778
2,675,665,402
1,315,479,682
258,419,319
16,852,833
5,604,985,013
Yucatán
350,185,660
804,214,230
447,029,620
42,141,348
2,033,242
1,645,604,100
Zacatecas
267,212,803
544,758,005
282,865,458
19,489,928
1,466,830
1,115,793,024
Totals
22,152,337,833
43,055,460,218
21,527,730,109
7,175,910,036
155,212,265
94,066,650,461
Table 8.
Calculation of the participation coefficients for 70% of the growth of the Municipal Development Fund for 2025.
Collection of water and property tax
Result
2022
2023
Variation
Population e/
Variation
Participation
Entities
2023/2022
2024
by population
coefficients 1/
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ S 5)100)
Aguascalientes
2,038,150,807
2,207,122,394
1.082904
1,493,459
1,617,273
1.138476
Baja California
9,819,543,381
12,057,564,919
1.227915
3,779,050
4,640,352
3.266565
Baja California Sur
2,056,148,579
2,462,231,484
1.197497
872,439
1,044,743
0.735444
Campeche
481,481,323
521,998,784
1.084152
949,481
1,029,381
0.724631
Coahuila
3,982,043,282
4,352,564,104
1.093048
3,457,516
3,779,231
2.660381
Colima
1,369,295,578
1,484,931,675
1.084449
719,445
780,202
0.549221
Chiapas
1,552,682,575
1,744,005,137
1.123221
5,914,879
6,643,714
4.676827
Chihuahua
7,698,363,017
8,865,227,370
1.151573
3,900,629
4,491,859
3.162034
Mexico City
29,594,163,376
31,486,327,492
1.063937
9,352,517
9,950,490
7.004624
Durango
1,309,258,567
1,334,905,929
1.019589
1,890,563
1,927,598
1.356928
Guanajuato
7,888,670,646
8,541,908,458
1.082807
6,313,504
6,836,307
4.812402
Guerrero
1,818,921,792
1,948,086,444
1.071012
3,603,188
3,859,056
2.716574
Hidalgo
2,139,239,802
2,273,811,624
1.062906
3,222,994
3,425,741
2.411542
Jalisco
11,642,921,010
11,989,654,420
1.029781
8,732,495
8,992,554
6.330288
Mexico
14,537,071,223
15,655,134,223
1.076911
17,728,216
19,091,714
13.439568
Michoacán
3,089,137,724
3,360,450,841
1.087828
4,943,602
5,377,789
3.785682
Morelos
1,755,085,451
1,992,262,825
1.135137
1,964,164
2,229,596
1.569519
Nayarit
926,252,229
933,018,792
1.007305
1,237,293
1,246,332
0.877352
Nuevo León
12,038,221,711
13,238,060,362
1.099669
6,130,641
6,741,676
4.745787
Oaxaca
750,013,172
785,553,577
1.047386
4,242,791
4,443,841
3.128232
Puebla
3,285,172,628
3,663,252,126
1.115087
6,586,805
7,344,858
5.170396
Querétaro
5,528,442,802
6,089,114,278
1.101416
2,530,655
2,787,303
1.962116
Quintana Roo
5,306,926,980
5,916,680,527
1.114898
1,917,252
2,137,540
1.504716
San Luis Potosí
1,993,004,246
2,449,054,350
1.228825
2,874,010
3,531,657
2.486101
Sinaloa
4,976,720,472
5,127,365,283
1.030270
3,169,760
3,265,708
2.298888
Sonora
4,215,429,086
4,498,545,546
1.067162
3,039,967
3,244,137
2.283703
Tabasco
582,915,438
584,669,981
1.003010
2,537,961
2,545,600
1.791969
Tamaulipas
4,113,340,927
4,561,458,079
1.108942
3,575,756
3,965,307
2.791369
Tlaxcala
426,348,459
451,672,513
1.059398
1,469,900
1,557,208
1.096193
Veracruz
4,235,035,707
4,628,462,870
1.092898
8,093,517
8,845,390
6.226692
Yucatán
1,628,017,833
1,925,506,884
1.182731
2,375,403
2,809,462
1.977715
Zacatecas
1,263,421,441
1,412,961,700
1.118361
1,674,227
1,872,391
1.318065
Totals
154,041,441,264
168,543,564,990
1.094144
130,294,079
142,056,012
100.000000
e/ National Employment Survey of the fourth quarter of 2024, published on February 25, 2025 on the INEGI website (www.inegi.org.mx).
Water and property tax in current pesos.
1/ Preliminary coefficients.
Table 9.
Calculation of the participation coefficients for 30% of the growth of the Municipal Development Fund for 2024.
Property tax coordinated municipalities with the entity in its administration
Population 2020
municipalities
coordinated
administration
property tax d/
Variation
Value
Minimum
Result
Entities
(quotient)
min (3), 2
Minimum value
Participation
coefficients 1/
RC i,t- 2
RC i,t- 1
I i,t
nc i
I i,t nc i
CP i,t
(1)
(2)
(3=2/1)
4= min (3)-2
(5)
(6=4*5)
(7= (6/ S 6)100)
Aguascalientes
165,650,891
239,178,216
1.443869
1.443869
476,617
688,173
0.880795
Baja California
0
0
0
0
0
0
0.000000
Baja California Sur
0
0
0
0
0
0
0.000000
Campeche
233,059,238
238,229,868
1.022186
1.022186
928,363
948,960
1.214577
Coahuila
579,068,372
626,583,136
1.082054
1.082054
1,071,443
1,159,359
1.483868
Colima
0
0
0
0
0
0
0.000000
Chiapas
65,477,133
68,156,291
1.040917
1.040917
1,334,122
1,388,711
1.777416
Chihuahua
2,630,321,484
2,936,630,440
1.116453
1.116453
3,489,381
3,895,730
4.986159
Mexico City
21,536,204,058
22,934,902,848
1.064946
1.064946
9,209,944
9,808,097
12.553418
Durango
543,306,872
515,767,637
0.949312
0.949312
1,832,650
1,739,756
2.226720
Guanajuato
3,153,781,200
3,337,556,815
1.058272
1.058272
6,154,531
6,513,165
8.336223
Guerrero
702,824,171
742,098,899
1.055881
1.055881
2,273,799
2,400,862
3.072872
Hidalgo
0
0
0
0
0
0
0.000000
Jalisco
4,868,406,091
5,574,812,099
1.145100
1.145100
7,280,141
8,336,490
10.669903
Mexico
5,572,156,952
6,175,757,842
1.108324
1.108324
14,072,266
15,596,637
19.962191
Michoacán
3,221,453
3,155,214
0.979438
0.979438
64,450
63,125
0.080794
Morelos
0
0
0
0
0
0
0.000000
Nayarit
8,018,175
12,192,499
1.520608
1.520608
217,392
330,568
0.423095
Nuevo León
2,892,718,487
3,030,052,090
1.047476
1.047476
4,641,448
4,861,804
6.222640
Oaxaca
124,628,351
124,504,172
0.999004
0.999004
270,955
270,685
0.346451
Puebla
0
0
0
0
0
0
0.000000
Querétaro
2,917,404,815
3,240,524,420
1.110756
1.110756
2,368,467
2,630,789
3.367156
Quintana Roo
0
0
0
0
0
0
0.000000
San Luis Potosí
154,356,437
157,601,444
1.021023
1.021023
1,081,612
1,104,351
1.413462
Sinaloa
2,358,317,952
2,243,667,997
0.951385
0.951385
3,026,943
2,879,788
3.685851
Sonora
933,949,430
1,117,358,058
1.196380
1.196380
936,263
1,120,126
1.433653
Tabasco
354,407,128
363,183,203
1.024763
1.024763
2,402,598
2,462,093
3.151241
Tamaulipas
548,686,517
573,572,609
1.045356
1.045356
2,455,088
2,566,440
3.284796
Tlaxcala
0
0
0
0
0
0
0.000000
Veracruz
1,021,783,409
1,133,428,450
1.109265
1.109265
6,181,752
6,857,200
8.776555
Yucatán
0
0
0
0
0
0
0.000000
Zacatecas
185,560,720
195,419,596
1.053130
1.053130
482,352
507,979
0.650165
Totals
51,553,309,336
55,584,333,843
1.078191
72,252,577
78,130,885
100.000000
d/ INEGI. Results of the 2020 Population and Housing Census, published on January 25, 2021 on the INEGI website (www.inegi.org.mx).
Water and property tax in current pesos.
1/ Preliminary coefficients.
Table 10.
Distribution and integration of the Municipal Development Fund for May 2025.
(Pesos)
Municipal Development Fund
Total
Base 2013
Growth 2025
Entities
70% first part
30% second part
Subtotal
Aguascalientes
42,831,004
23,248,763
7,708,571
30,957,334
73,788,338
Baja California
29,439,346
66,706,382
0
66,706,382
96,145,729
Baja California Sur
13,281,123
15,018,477
0
15,018,477
28,299,600
Campeche
19,893,110
14,797,650
10,629,779
25,427,429
45,320,539
Coahuila
30,379,818
54,327,514
12,986,570
67,314,084
97,693,902
Colima
23,005,209
11,215,620
0
11,215,620
34,220,829
Chiapas
39,872,920
95,505,280
15,555,657
111,060,937
150,933,857
Chihuahua
39,996,201
64,571,752
43,638,054
108,209,807
148,206,008
Mexico City
220,083,536
143,041,114
109,865,480
252,906,594
472,990,130
Durango
38,935,872
27,709,764
19,487,896
47,197,660
86,133,531
Guanajuato
64,119,654
98,273,853
72,957,273
171,231,126
235,350,780
Guerrero
29,484,254
55,475,031
26,893,275
82,368,306
111,852,561
Hidalgo
86,188,656
49,245,998
0
49,245,998
135,434,654
Jalisco
73,415,556
129,270,520
93,381,264
222,651,784
296,067,340
Mexico
120,654,958
274,448,807
174,705,861
449,154,668
569,809,627
Michoacán
90,139,479
77,307,247
707,093
78,014,340
168,153,819
Morelos
37,531,376
32,051,071
0
32,051,071
69,582,447
Nayarit
34,648,676
17,916,374
3,702,860
21,619,234
56,267,910
Nuevo León
41,166,217
96,913,514
54,459,536
151,373,050
192,539,267
Oaxaca
94,850,859
63,881,484
3,032,081
66,913,564
161,764,423
Puebla
94,872,995
105,584,424
0
105,584,424
200,457,419
Querétaro
44,883,561
40,068,278
29,468,801
69,537,079
114,420,641
Quintana Roo
29,824,745
30,727,742
0
30,727,742
60,552,487
San Luis Potosí
48,129,383
50,768,567
12,370,392
63,138,960
111,268,343
Sinaloa
29,945,765
46,945,485
32,257,968
79,203,452
109,149,217
Sonora
25,109,090
46,635,393
12,547,101
59,182,494
84,291,584
Tabasco
45,803,078
36,593,725
27,579,154
64,172,879
109,975,957
Tamaulipas
49,509,217
57,002,420
28,748,004
85,750,424
135,259,641
Tlaxcala
31,392,711
22,385,314
0
22,385,314
53,778,024
Veracruz
83,688,467
127,154,995
76,810,990
203,965,985
287,654,452
Yucatán
59,235,595
40,386,820
0
40,386,820
99,622,415
Zacatecas
65,980,157
26,916,149
5,690,136
32,606,285
98,586,442
Totals
1,778,292,588
2,042,095,526
875,183,797
2,917,279,322
4,695,571,910
Table 11.
Amounts of the special tax on production and services for the 2023 fiscal year.
(Pesos)
Beverages
Tobacco
Entities
Alcoholic
Beer
Cigars
Total
Aguascalientes
467,846,983
1,646,822,638
355,609,309
2,470,278,930
Baja California
2,996,192,467
4,501,274,109
1,412,670,362
8,910,136,939
Baja California Sur
820,857,197
919,841,734
324,791,642
2,065,490,573
Campeche
133,758,010
1,247,685,248
70,027,896
1,451,471,155
Coahuila
542,474,461
2,883,124,162
911,300,305
4,336,898,927
Colima
409,954,266
458,402,304
342,240,074
1,210,596,644
Chiapas
242,423,543
1,693,724,415
139,456,298
2,075,604,256
Chihuahua
844,294,781
4,157,989,885
1,269,568,262
6,271,852,928
Mexico City
13,120,240,573
3,239,802,029
3,128,671,440
19,488,714,042
Durango
174,801,099
1,971,719,560
314,168,594
2,460,689,253
Guanajuato
2,708,957,903
3,849,291,318
1,400,124,179
7,958,373,401
Guerrero
649,371,635
1,805,244,980
214,622,730
2,669,239,345
Hidalgo
1,740,177,364
1,081,095,891
558,276,468
3,379,549,723
Jalisco
8,191,582,539
3,789,749,585
2,996,297,449
14,977,629,573
Mexico
5,026,784,114
8,878,176,975
5,620,060,544
19,525,021,633
Michoacán
1,447,849,890
3,123,329,670
1,088,494,493
5,659,674,053
Morelos
254,017,491
964,519,755
264,301,513
1,482,838,759
Nayarit
226,438,669
1,683,172,398
120,828,939
2,030,440,006
Nuevo León
3,744,212,064
7,324,011,945
2,767,791,300
13,836,015,308
Oaxaca
236,035,313
2,219,386,780
234,614,353
2,690,036,445
Puebla
1,820,848,363
2,765,075,769
648,958,147
5,234,882,279
Querétaro
1,492,719,716
1,535,411,764
906,592,937
3,934,724,417
Quintana Roo
1,979,631,465
2,542,182,205
322,585,809
4,844,399,480
San Luis Potosí
397,985,309
1,551,230,425
612,844,172
2,562,059,906
Sinaloa
655,571,280
2,354,490,394
684,393,425
3,694,455,099
Sonora
443,309,177
4,236,928,169
905,792,434
5,586,029,780
Tabasco
365,255,880
1,716,938,418
530,966,595
2,613,160,893
Tamaulipas
475,606,225
3,365,030,167
783,891,028
4,624,527,421
Tlaxcala
87,897,464
424,258,623
216,301,361
728,457,449
Veracruz
1,921,275,151
5,114,272,924
837,343,227
7,872,891,303
Yucatán
600,420,665
2,051,595,829
656,710,964
3,308,727,458
Zacatecas
209,722,891
1,206,327,436
146,054,034
1,562,104,361
Totals
54,428,513,947
86,302,107,506
30,786,350,282
171,516,971,735
Note: The amounts for these concepts do not correspond to the figures registered in the 2023 Federal Public Accounts, since the figures in this table refer to the tax assessed. The tax assessed is used as a variable to determine the participation coefficients for these concepts.
Table 12.
Coefficients for specific participations in the special tax on production and services for 2024.
Tobacco
Beverages
Entities
Cigars
Beer
Alcoholic
(8%)
(20%)
(20%)
Aguascalientes
1.155088
1.908207
0.859562
Baja California
4.588626
5.215717
5.504821
Baja California Sur
1.054986
1.065839
1.508138
Campeche
0.227464
1.445718
0.245750
Coahuila
2.960079
3.340734
0.996673
Colima
1.111662
0.531160
0.753198
Chiapas
0.452981
1.962553
0.445398
Chihuahua
4.123802
4.817947
1.551199
Mexico City
10.162528
3.754024
24.105454
Durango
1.020480
2.284671
0.321157
Guanajuato
4.547873
4.460252
4.977093
Guerrero
0.697136
2.091774
1.193073
Hidalgo
1.813390
1.252688
3.197180
Jalisco
9.732552
4.391260
15.050168
Mexico
18.255040
10.287323
9.235571
Michoacán
3.535640
3.619065
2.660094
Morelos
0.858502
1.117609
0.466699
Nayarit
0.392476
1.950326
0.416029
Nuevo León
8.990320
8.486481
6.879137
Oaxaca
0.762073
2.571648
0.433661
Puebla
2.107941
3.203949
3.345394
Querétaro
2.944789
1.779113
2.742533
Quintana Roo
1.047821
2.945678
3.637122
San Luis Potosí
1.990636
1.797442
0.731207
Sinaloa
2.223042
2.728196
1.204463
Sonora
2.942188
4.909414
0.814480
Tabasco
1.724682
1.989451
0.671075
Tamaulipas
2.546229
3.899129
0.873818
Tlaxcala
0.702589
0.491597
0.161492
Veracruz
2.719852
5.926012
3.529906
Yucatán
2.133124
2.377226
1.103136
Zacatecas
0.474412
1.397796
0.385318
Totals
100.000000
100.000000
100.000000
Preliminary coefficients.
Table 13.
Participations in the special tax on production and services for May 2025.
(Pesos)
Tobacco
Beverages
Entities
Cigars
Beer
Alcoholic
Total
Aguascalientes
1,729,191
13,728,275
3,504,462
18,961,928
Baja California
6,869,271
37,523,609
22,443,326
66,836,207
Baja California Sur
1,579,337
7,668,003
6,148,726
15,396,065
Campeche
340,519
10,400,978
1,001,930
11,743,427
Coahuila
4,431,302
24,034,356
4,063,468
32,529,126
Colima
1,664,182
3,821,342
3,070,810
8,556,334
Chiapas
678,122
14,119,259
1,815,902
16,613,282
Chihuahua
6,173,421
34,661,916
6,324,288
47,159,625
Mexico City
15,213,523
27,007,701
98,278,680
140,499,904
Durango
1,527,681
16,436,687
1,309,368
19,273,736
Guanajuato
6,808,264
32,088,537
20,291,763
59,188,564
Guerrero
1,043,628
15,048,918
4,864,193
20,956,739
Hidalgo
2,714,683
9,
Nayarit
218,881,115
2,969,408
215,911,707
1,275,680
169,252
Nuevo León
2,502,822,694
16,696,669
2,486,126,025
6,092,924
408,035
Oaxaca
579,906,753
3,931,551
575,975,202
4,281,711
134,520
Puebla
1,099,139,450
7,181,182
1,091,958,268
6,565,074
166,328
Querétaro
765,387,320
4,840,079
760,547,241
2,512,390
302,719
Quintana Roo
511,382,169
79,309
511,302,860
1,933,662
264,422
San Luis Potosí
748,687,946
17,575,000
731,112,946
2,869,733
254,767
Sinaloa
691,620,412
4,314,974
687,305,438
3,088,878
222,510
Sonora
1,067,769,639
95,707,324
972,062,315
3,002,935
323,704
Tabasco
767,010,176
332,329,419
434,680,757
2,500,639
173,828
Tamaulipas
942,713,904
12,835,748
929,878,156
3,577,892
259,896
Tlaxcala
188,747,610
2,316,425
186,431,185
1,419,883
131,300
Veracruz
1,355,925,780
55,010,977
1,300,914,803
8,126,037
160,092
Yucatán
506,564,508
5,813,627
500,750,881
2,376,342
210,723
Zacatecas
304,920,279
35,999,147
268,921,132
1,644,586
163,519
Totales
31,855,566,279
1,061,222,191
30,794,344,088
129,625,968
237,563
PIB in thousands of pesos.
Source: GDP INEGI, December 6, 2024.
e/ National Employment and Occupation Survey from the fourth quarter of 2023, published on February 26, 2024 on the INEGI website (www.inegi.org.mx).
pc/ Per capita in pesos.
Table 16.
The ten entities with the lowest non-mining GDP per capita
(Pesos)
No.
Entities
Non-mining GDP per capita
Mexico City
Nuevo León
Coahuila
Baja California
Sonora
Chihuahua
Querétaro
Campeche
Aguascalientes
Jalisco
Colima
Baja California Sur
Quintana Roo
Tamaulipas
San Luis Potosí
Guanajuato
Sinaloa
Yucatán
Durango
Michoacán
Tabasco
Morelos
1
Nayarit
169,252
2
Hidalgo
166,675
3
Puebla
166,328
4
México
163,523
5
Zacatecas
163,519
6
Veracruz
160,092
7
Oaxaca
134,520
8
Tlaxcala
131,300
9
Guerrero
110,067
10
Chiapas
84,833
pc/ Per capita.
Table 17.
Calculation of the participation coefficient for the Compensation Fund for 2025.
Inverse
Participation Coefficients 1/
Entities
Non-mining GDP per capita
Aguascalientes
Baja California
Baja California Sur
Campeche
Coahuila
Colima
Chiapas
0.000012
16.299505
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
0.000009
12.562602
Hidalgo
0.000006
8.295980
Jalisco
México
0.000006
8.455865
Michoacán
Morelos
Nayarit
0.000006
8.169632
Nuevo León
Oaxaca
0.000007
10.278991
Puebla
0.000006
8.313244
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
Tamaulipas
Tlaxcala
0.000008
10.531032
Veracruz
0.000006
8.637079
Yucatán
Zacatecas
0.000006
8.456070
Totales
0.000072
100.000000
1/ Preliminary coefficient.
pc/ Per capita.
Table 18.
Distribution of the Compensation Fund for April 2025.
(Pesos)
Participation Coefficients 1/
Total
Aguascalientes
Baja California
Baja California Sur
Campeche
Coahuila
Colima
Chiapas
16.299505
69,112,131
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
12.562602
53,267,149
Hidalgo
8.295980
35,176,089
Jalisco
México
8.455865
35,854,023
Michoacán
Morelos
Nayarit
8.169632
34,640,357
Nuevo León
Oaxaca
10.278991
43,584,329
Puebla
8.313244
35,249,291
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
Tamaulipas
Tlaxcala
10.531032
44,653,016
Veracruz
8.637079
36,622,395
Yucatán
Zacatecas
8.456070
35,854,895
Totales
100.000000
424,013,673
1/ Preliminary coefficients.
Table 19.
Calculation of the participation coefficient related to Oil and Gas Extraction for 2025.
Oil and Gas
Extraction
Participation Coefficient p/
Entities
Gross Production 1/
(Millions of pesos)
(1)
(2=(1/ S 1)100)
Aguascalientes
Baja California
Baja California Sur
Campeche
521,778
57.847637
Coahuila
Colima
Chiapas
20,419
2.263753
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
Hidalgo
Jalisco
México
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
Puebla
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
267,888
29.699705
Tamaulipas
35,215
3.904173
Tlaxcala
Veracruz
56,687
6.284732
Yucatán
Zacatecas
Totales
901,988
100.000000
1/ Source: Branch 2111: Oil and gas extraction. 2019 Economic Census from INEGI, published on July 16, 2020 on the INEGI website (www.inegi.org.mx).
p/ Preliminary.
Table 20.
Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2025.
Production
of Associated
and Non-Associated Gas 2024 1/
Participation Coefficient p/
(Millions of cubic feet)
(1)
(2=(1/ S 1)100)
Aguascalientes
Baja California
Baja California Sur
Campeche
1,744
39.448152
Coahuila
Colima
Chiapas
85
1.913498
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
Hidalgo
Jalisco
México
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
Puebla
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
1,629
36.830206
Tamaulipas
282
6.369212
Tlaxcala
Veracruz
683
15.438932
Yucatán
Zacatecas
Totales
4,422
100.000000
1/ 2024 production of associated and non-associated natural gas, provided by the Energy Information System. Ministry of Energy.
p/ Preliminary.
Table 21.
Distribution and integration of the Hydrocarbon Extraction Fund for May 2025.
(Pesos)
Oil
Extraction
Production
of Associated
and Non-Associated Gas
Total
Gross Production
Aguascalientes
0
0
0
Baja California
0
0
0
Baja California Sur
0
0
0
Campeche
55,899,446
38,119,618
94,019,064
Coahuila
0
0
0
Colima
0
0
0
Chiapas
2,187,514
1,849,056
4,036,570
Chihuahua
0
0
0
Mexico City
0
0
0
Durango
0
0
0
Guanajuato
0
0
0
Guerrero
0
0
0
Hidalgo
0
0
0
Jalisco
0
0
0
México
0
0
0
Michoacán
0
0
0
Morelos
0
0
0
Nayarit
0
0
0
Nuevo León
0
0
0
Oaxaca
0
0
0
Puebla
0
0
0
Querétaro
0
0
0
Quintana Roo
0
0
0
San Luis Potosí
0
0
0
Sinaloa
0
0
0
Sonora
0
0
0
Tabasco
28,699,480
35,589,840
64,289,319
Tamaulipas
3,772,689
6,154,710
9,927,398
Tlaxcala
0
0
0
Veracruz
6,073,075
14,918,981
20,992,056
Yucatán
0
0
0
Zacatecas
0
0
0
Totales
96,632,204
96,632,204
193,264,407
Table 22.
Provisional participations
for May 2025.
(Pesos)
Fund
Fund
Special Tax on
Fund
General
of
Production
of
of
Participations
Municipal
and Services
Hydrocarbons
Compensation 1/
Total
Entities
of
Participations
Aguascalientes
1,019,063,074
73,788,338
18,961,928
0
0
1,111,813,340
Baja California
2,813,793,739
96,145,729
66,836,207
0
0
2,976,775,674
Baja California Sur
615,929,412
28,299,600
15,396,065
0
0
659,625,077
Campeche
750,836,867
45,320,539
11,743,427
94,019,064
0
901,919,897
Coahuila
2,279,574,368
97,693,902
32,529,126
0
0
2,409,797,396
Colima
534,221,208
34,220,829
8,556,334
0
0
576,998,371
Chiapas
3,979,610,739
150,933,857
16,613,282
4,036,570
69,112,131
4,220,306,579
Chihuahua
2,881,694,272
148,206,008
47,159,625
0
0
3,077,059,905
Mexico City
9,158,303,702
472,990,130
140,499,904
0
0
9,771,793,736
Durango
1,259,829,867
86,133,531
19,273,736
0
0
1,365,237,134
Guanajuato
4,232,574,861
235,350,780
59,188,564
0
0
4,527,114,205
Guerrero
2,272,686,278
111,852,561
20,956,739
0
53,267,149
2,458,762,726
Hidalgo
2,016,253,357
135,434,654
24,761,936
0
35,176,089
2,211,626,036
Jalisco
6,402,344,699
296,067,340
107,522,021
0
0
6,805,934,059
México
13,402,054,735
569,809,627
138,992,328
0
35,854,023
14,146,710,713
Michoacán
3,167,405,074
168,153,819
42,174,978
0
0
3,377,733,871
Morelos
1,303,844,459
69,582,447
11,228,392
0
0
1,384,655,298
Nayarit
856,910,400
56,267,910
16,315,004
0
34,640,357
964,133,670
Nuevo León
4,686,197,197
192,539,267
102,559,727
0
0
4,981,296,191
Oaxaca
2,759,175,773
161,764,423
21,410,184
0
43,584,329
2,985,934,710
Puebla
4,306,687,556
200,457,419
39,845,187
0
35,249,291
4,582,239,453
Querétaro
1,734,124,106
114,420,641
28,389,331
0
0
1,876,934,078
Quintana Roo
1,394,039,308
60,552,487
37,589,458
0
0
1,492,181,253
San Luis Potosí
1,923,552,356
111,268,343
18,892,577
0
0
2,053,713,276
Sinaloa
2,164,970,489
109,149,217
27,866,123
0
0
2,301,985,829
Sonora
2,161,877,464
84,291,584
43,045,141
0
0
2,289,214,189
Tabasco
2,212,802,325
109,975,957
19,630,653
64,289,319
0
2,406,698,254
Tamaulipas
2,449,193,535
135,259,641
35,425,973
9,927,398
0
2,629,806,548
Tlaxcala
960,717,103
53,778,024
5,246,909
0
44,653,016
1,064,395,053
Veracruz
5,604,985,013
287,654,452
61,096,913
20,992,056
36,622,395
6,011,350,828
Yucatán
1,645,604,100
99,622,415
24,793,406
0
0
1,770,019,920
Zacatecas
1,115,793,024
98,586,442
12,337,368
0
35,854,895
1,262,571,730
Totales
94,066,650,461
4,695,571,910
1,276,838,546
193,264,407
424,013,673
100,656,338,997
1/ Corresponds to the month of April 2025.
Table 23.
Determination of the participation coefficients for the 0.136% of the
collectible federal revenue
for the 2024 fiscal year.
Revenue
Coefficient
Coefficient
Water and
Water and
Coefficient
of
Entities/municipalities
2023
2023
2022
intermediate
participation
(1)
(2)
(3)
(4=(1x2)/3)
(5=(4/ S 4)100)
Baja California
Ensenada, B.C.
0.104760
1,432,411,998
1,074,318,196
0.139678
0.123704
Mexicali, B.C.
1.555546
3,217,693,437
2,651,316,968
1.887843
1.671941
Tecate, B.C.
0.723078
575,029,272
467,186,183
0.889990
0.788207
Tijuana, B.C.
2.143212
6,164,501,024
5,068,663,779
2.606571
2.308471
Baja California Sur
La Paz, B.C.S.
0.011963
662,285,163
613,955,292
0.012905
0.011429
Campeche
Cd. del Carmen, Camp.
0.274527
217,940,542
204,796,028
0.292147
0.258736
Chiapas
Suchiate, Chis.
0.159049
4,491,241
3,909,349
0.182723
0.161826
Chihuahua
Ascensión, Chih.
0.023217
36,042,562
33,092,491
0.025287
0.022395
Cd. Juárez, Chih.
4.867764
4,473,156,928
3,887,357,240
5.601305
4.960713
Ojinaga, Chih.
0.071942
55,199,675
44,741,741
0.088758
0.078607
Coahuila
Cd. Acuña, Coah.
0.290696
285,973,732
253,324,283
0.328162
0.290632
Piedras Negras, Coah.
2.571887
292,024,755
270,850,540
2.772949
2.455821
Colima
Manzanillo, Col.
3.321310
639,521,982
576,604,503
3.683722
3.262434
Guerrero
Acapulco, Gro.
0.075919
1,244,369,972
1,155,462,160
0.081761
0.072410
Michoacán
Lázaro Cárdenas, Mich.
4.862836
248,999,320
215,103,711
5.629112
4.985340
Nuevo León
Anáhuac, N.L.
1.659439
17,800,798
17,798,152
1.659686
1.469876
Oaxaca
Salina Cruz, Oax.
0.088113
43,117,538
32,049,814
0.118541
0.104984
Quintana Roo
Benito Juárez, Q.R.
0.169266
2,807,524,896
2,567,065,746
0.185121
0.163949
O. P. Blanco, Q.R.
0.392583
341,581,270
285,502,843
0.469695
0.415978
Sinaloa
Mazatlán, Sin.
0.246195
1,297,614,296
1,138,451,282
0.280615
0.248522
Sonora
Agua Prieta, Son.
0.168003
128,610,731
128,541,873
0.168093
0.148869
Guaymas, Son.
0.021756
290,200,335
258,280,200
0.024445
0.021649
Naco, Son.
0.018273
5,812,881
1,396,154
0.076078
0.067377
Nogales, Son.
4.449576
442,570,007
431,912,356
4.559371
4.037940
P.E. Calles (Sonoyta), Son.
0.022915
12,646,431
14,918,802
0.019424
0.017203
San Luis R.C., Son.
0.069230
185,092,031
191,268,336
0.066994
0.059332
Tamaulipas
Altamira, Tamps.
8.986550
440,458,790
371,793,078
10.646257
9.428701
Cd. Camargo, Tamps.
0.078002
19,955,616
19,465,149
0.079968
0.070822
Cd. M. Alemán, Tamps.
0.228848
24,331,986
24,064,656
0.231390
0.204928
Cd. Madero, Tamps.
1.258253
345,464,834
307,802,572
1.412211
1.250704
Matamoros, Tamps.
4.129880
582,468,917
554,807,679
4.335785
3.839924
Nuevo Laredo, Tamps.
46.790687
715,295,516
634,829,458
52.721511
46.692027
Reynosa, Tamps.
2.648675
1,000,005,893
851,805,354
3.109502
2.753885
Río Bravo, Tamps.
0.084328
124,199,726
119,133,149
0.087915
0.077860
Tampico, Tamps.
1.372933
560,015,372
505,179,671
1.521961
1.347902
Veracruz
Coatzacoalcos, Ver.
0.181537
314,180,171
289,930,341
0.196721
0.174223
Tuxpan, Ver.
0.707283
114,261,510
111,806,651
0.722812
0.640148
Veracruz, Ver.
4.521091
976,192,036
843,024,773
5.235259
4.636530
Yucatán
Progreso, Yuc.
0.648879
77,647,547
66,204,135
0.761037
0.674002
Total
100.000000
30,416,690,733
26,287,714,689
112.913305
100.000000
Preliminary coefficients.
Water and property tax in current pesos.
Table 24.
Provisional participations for the 0.136% of the collectible federal revenue
for May 2025.
(Pesos)
Entities/municipalities
Coefficient
Participation
Participation
by entity
Baja California
31,242,263
Ensenada, B.C.
0.123704
789,971
Mexicali, B.C.
1.671941
10,676,976
Tecate, B.C.
0.788207
5,033,470
Tijuana, B.C.
2.308471
14,741,846
Baja California Sur
72,985
La Paz, B.C.S.
0.011429
72,985
Campeche
1,652,281
Cd. del Carmen, Camp.
0.258736
1,652,281
Chiapas
1,033,415
Suchiate, Chis.
0.161826
1,033,415
Chihuahua
32,323,997
Ascensión, Chih.
0.022395
143,012
Cd. Juárez, Chih.
4.960713
31,679,002
Ojinaga, Chih.
0.078607
501,983
Coahuila
17,538,789
Cd. Acuña, Coah.
0.290632
1,855,970
Piedras Negras, Coah.
2.455821
15,682,820
Colima
20,833,832
Manzanillo, Col.
3.262434
20,833,832
Guerrero
462,409
Acapulco, Gro.
0.072410
462,409
Michoacán
31,836,270
Lázaro Cárdenas, Mich.
4.985340
31,836,270
Nuevo León
9,386,598
Anáhuac, N.L.
1.469876
9,386,598
Oaxaca
670,423
Salina Cruz, Oax.
0.104984
670,423
Quintana Roo
3,703,404
Benito Juárez, Q.R.
0.163949
1,046,978
O. P. Blanco, Q.R.
0.415978
2,656,427
Sinaloa
1,587,059
Mazatlán, Sin.
0.248522
1,587,059
Sonora
27,794,140
Agua Prieta, Son.
0.148869
950,674
Guaymas, Son.
0.021649
138,250
Naco, Son.
0.067377
430,270
Nogales, Son.
4.037940
25,786,194
P.E. Calles (Sonoyta), Son.
0.017203
109,858
San Luis R.C., Son.
0.059332
378,895
Tamaulipas
419,346,423
Altamira, Tamps.
9.428701
60,211,472
Cd. Camargo, Tamps.
0.070822
452,268
Cd. M. Alemán, Tamps.
0.204928
1,308,663
Cd. Madero, Tamps.
1.250704
7,986,967
Matamoros, Tamps.
3.839924
24,521,669
Nuevo Laredo, Tamps.
46.692027
298,174,250
Reynosa, Tamps.
2.753885
17,586,247
Río Bravo, Tamps.
0.077860
497,214
Tampico, Tamps.
1.347902
8,607,673
Veracruz
34,809,332
Coatzacoalcos, Ver.
0.174223
1,112,585
Tuxpan, Ver.
0.640148
4,087,970
Veracruz, Ver.
4.636530
29,608,777
Yucatán
4,304,159
Progreso, Yuc.
0.674002
4,304,159
Total
100.000000
638,597,780
638,597,780
Collectible Federal Revenue (RFP)
469,557,190,982
0.136% of RFP
638,597,780
Table 25.
Calculation and distribution of participations to municipalities through which hydrocarbons are exported
for May
(Pesos)
Participations to
municipalities through which
hydrocarbons are exported
Amount of
Exported Crude (a)
Distribution
Coefficients
Participation
Municipalities
(1)
(2=1/ S 1)
(3)
(4=2 x 3)
Campeche, Camp.
87,282,864
7.777934%
881,185
Cd. del Carmen, Camp.
349,131,455
31.111738%
3,524,739
Cd. Madero, Tamps.
16,932,314
1.508869%
170,944
Coatzacoalcos, Ver.
246,066,150
21.927401%
2,484,219
Paraíso, Tab.
389,240,358
34.685915%
3,929,668
Piedras Negras, Coah.
52,526
0.004681%
530
Reynosa, Tamps.
0
0.000000%
0
Salina Cruz, Oax.
33,479,983
2.983462%
338,005
Total
1,122,185,650
100.000000%
11,329,290
11,329,290
(a) Dollars.
Calculation performed on May 9, 2025.
Second. - In compliance with the obligation contained in Article 26 of the Law on the Tax Administration Service, in relation to Article 4 of the Fiscal Coordination Law, in the tables listed below, the collectible federal revenue, the calculation of participations in federal revenues, and the determination of differences for the final adjustment of 2024 are disclosed.
·
Table 26. Determination of the collectible federal revenue for the final adjustment of the 2024 fiscal year, in accordance with Articles 2 and 7 of the Fiscal Coordination Law.
·
Table 27. Integration of participation funds for the 2024 final adjustment, in accordance with Articles 2, 2-A, 3-A, 4-A, 4-B, 5, and 7 of the Fiscal Coordination Law.
·
Table 28. Calculation of the participation coefficients for the first part of the growth of the General Participation Fund for 2024, in accordance with Article 2 of the Fiscal Coordination Law.
·
Table 29. Calculation of the participation coefficients for the second part of the growth of the General Participation Fund for 2024, in accordance with Article 2 of the Fiscal Coordination Law.
·
Table 30. Calculation of the participation coefficients for the third part of the growth of the General Participation Fund for 2024, in accordance with Article 2 of the Fiscal Coordination Law.
·
Table 31. Reimbursement of 80% of the revenue from Special Tax Bases (BET) of 1989, which are added to the General Participation Fund for the 2024 final adjustment, in accordance with the seventh paragraph of Article 2 of the Fiscal Coordination Law.
·
Table 32. Integration of the General Participation Fund for the 2024 final adjustment, in accordance with Articles 2, 5, and 7 of the Fiscal Coordination Law.
·
Table 33. Differences of the General Participation Fund for the 2024 final adjustment, in accordance with Articles 2, 5, and 7 of the Fiscal Coordination Law.
·
Table 34. Calculation of the participation coefficients for 70% of the growth of the Municipal Promotion Fund for 2024, in accordance with Article 2-A, fraction III of the Fiscal Coordination Law.
·
Table 35. Calculation of the participation coefficients for 30% of the growth of the Municipal Promotion Fund for 2024, in accordance with Article 2-A, fraction III of the Fiscal Coordination Law.
·
Table 36. Distribution and integration of the Municipal Promotion Fund for the 2024 final adjustment, in accordance with Articles 2-A, fraction III, 5, and 7 of the Fiscal Coordination Law.
·
Table 37. Differences in Participations of the Municipal Promotion Fund for the 2024 final adjustment, in accordance with Articles 2-A, 5, and 7 of the Fiscal Coordination Law.
·
Table 38. Amounts of the special tax on production and services for the 2023 fiscal year in accordance with Article 3-A of the Fiscal Coordination Law.
·
Table 39. Coefficients of specific participations in the special tax on production and services for 2024, in accordance with Article 3-A of the Fiscal Coordination Law.
·
Table 40. Participations in the special tax on production and services for the 2024 final adjustment, in accordance with Articles 3-A and 7 of the Fiscal Coordination Law.
·
Table 41. Differences in participations in the special tax on production and services for the 2024 final adjustment, in accordance with Articles 3-A and 7 of the Fiscal Coordination Law.
·
Table 42. Integration of the Fiscalization and Collection Fund for the 2024 final adjustment.
·
Table 43. Calculation of the participation coefficients for the first part of the growth of the Fiscalization and Collection Fund for 2024.
·
Table 44. Calculation of the participation coefficients for the second part of the growth of the Fiscalization and Collection Fund for 2024.
·
Table 45. Calculation of the participation coefficients for the third part of the growth of the Fiscalization and Collection Fund for 2024.
·
Table 46. Calculation of the participation coefficients for the fourth part of the growth of the Fiscalization and Collection Fund for 2024.
·
Table 47. Distribution and integration of the Fiscalization and Collection Fund for 2024.
·
Table 48. Differences of the Fiscalization and Collection Fund for the 2024 final adjustment.
·
Table 49. Calculation of the participation coefficient related to Oil and Gas Extraction for 2024, in accordance with Article 4-B of the Fiscal Coordination Law.
·
Table 50. Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2024, in accordance with Article 4-B of the Fiscal Coordination Law.
·
Table 51. Distribution and integration of the Hydrocarbon Extraction Fund for 2024, in accordance with Article 4-B of the Fiscal Coordination Law.
·
Table 52. Differences of the Hydrocarbon Extraction Fund for the 2024 final adjustment, in accordance with Article 4-B of the Fiscal Coordination Law.
·
Table 53. Differences in participations for the 2024 final adjustment.
·
Table 54. Participations for the 0.136% of the collectible federal revenue for the 2024 final adjustment, in accordance with Articles 2-A, fraction I, and 7 of the Fiscal Coordination Law.
·
Table 55. Differences in participations for the 0.136% of the collectible federal revenue for the 2024 final adjustment, in accordance with Articles 2-A, fraction I, and 7 of the Fiscal Coordination Law.
Table 26.
Determination of the collectible federal
revenue for the final
adjustment of the 2024 fiscal year.
(Thousands of pesos)
Concepts
Total
Tax Revenues
4,405,864,997
Income Tax 1/
2,207,956,878
Value Added
1,407,982,518
Special on Production and Services
588,817,559
Gasolines and Diesel (Article 2-A, fraction I)
367,422,580
Alcoholic Beverages
25,332,007
Beers
49,743,730
Tobaccos
46,943,082
Energy Drinks
204,785
Telecommunications
7,756,759
Flavored Beverages
40,359,438
Non-Basic Foods with High Caloric Density
38,100,115
Pesticides
1,968,753
Fossil Fuels
10,964,071
Withholdings
22,240
Import
137,821,619
Export
484
Surcharges and updates
60,978,728
Not Included 2/
-532,674
Mining Rights
2,839,887
Petroleum
163,745,363
Mexican Oil Fund 3/
162,655,010
ISR contracts and assignments 3/
1,090,353
Ordinary right on hydrocarbons 4/
0
Special right on hydrocarbons 4/
0
Additional right on hydrocarbons
0
Gross Collectible Federal Revenue 5/
4,569,610,360
Less:
54,620,878
20% of Alcoholic Beverages
5,066,401
20% of Beers
9,948,746
8% of Tobaccos
3,755,447
Economic Incentives
35,335,366
Lotteries, raffles, contests (prizes) articles 138 and 169 of the Income Tax Law
514,919
Collectible Federal Revenue 6/
4,514,989,482
Sums may not match due to rounding
1/ Excludes ISR of public servants, as well as ISR on the Alienation of Real Estate. (Thirteenth Fraction of the Second Article of the Transitional Provisions of the ISR Law for 2020.
2/ Number 1.19 of Article 1 of the Federation Revenue Law for the Fiscal Year 2024: Taxes not included in the Current Revenue Law, Incurred in Previous Fiscal Years Pending Settlement or Payment.
3/ Corresponds to 80.29% of the resources transferred by the Mexican Petroleum Fund for Stabilization and Development.
4/ 85.31% of the refund paid by the SAT for balances in favor of Pemex generated by overpayments and in accordance with article 261 of the Federal Rights Law in effect until 2014.
5/ Source: Unit of Tax Revenue Policy, under the Undersecretariat of Revenues. SHCP.
6/ Source: Unit of Coordination with Federal Entities, under the SHCP.
Table 27
Integration of participation funds
by the 2024 final adjustment.
(Pesos)
Concepts
Amount
Federally Participable Revenue
4,514,989,481,693
1,329,140,270,000
3,185,849,211,693
General Participation Fund
265,828,054,000
637,169,842,339
5.1) First part 60% of 2024 growth (5 x 60%)
382,301,905,403
5.2) Second part 30% of 2024 growth (5 x30%)
191,150,952,702
5.3) Third part 10% of 2024 growth (5 x10%)
63,716,984,234
902,997,896,339
Municipal Development Fund
2,133,951,105,000
2,381,038,376,693
21,339,511,050
23,810,383,767
10.1) First part 70% of 2024 growth (10 x 70%)
16,667,268,637
10.2) Second part 30% of 2024 growth (10 x 30%)
7,143,115,130
45,149,894,817
Participations in the Special Tax on Production and Services of 2024
3,755,446,527
9,948,745,929
5,066,401,361
18,770,593,818
Participations for 0.136% of the 2024 federally participable revenue
6,140,385,695
2024 Hydrocarbon Extraction Fund
2,416,636,414
17.1) 50% of the Transfer from the Mexican Petroleum Fund for Stabilization and Development (15 x 50%)
1,208,318,207
17.2) 50% of the Transfer from the Mexican Petroleum Fund for Stabilization and Development (15 x 50%)
1,208,318,207
2,416,636,414
Table 28.
Calculation of participation coefficients for the first part of the growth of the General Fund of
Participations for 2024.
Result
variation GDP
by population
Participation
coefficients 1/
GDP
GDP
Variation
Population e/
Entities
2022
2023
2023/2022
2024
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ S 5)100)
Aguascalientes
383,282,123
423,484,081
1.104889
1,500,412
1,657,788
1.182604
Baja California
1,142,603,193
1,249,622,611
1.093663
3,786,109
4,140,727
2.953838
Baja California Sur
219,669,422
235,778,003
1.073331
883,649
948,448
0.676587
Campeche
489,033,198
598,034,988
1.222892
941,096
1,150,859
0.820979
Coahuila
1,149,719,362
1,179,582,314
1.025974
3,354,804
3,441,942
2.455351
Colima
183,325,859
205,511,106
1.121015
733,701
822,490
0.586733
Chiapas
462,006,038
497,691,920
1.077241
5,803,144
6,251,386
4.459502
Chihuahua
1,118,360,576
1,233,960,075
1.103365
3,870,533
4,270,611
3.046493
Ciudad de México
4,293,744,112
4,717,467,388
1.098684
9,338,373
10,259,920
7.319039
Durango
384,766,924
411,812,840
1.070292
1,903,497
2,037,297
1.453331
Guanajuato
1,348,256,169
1,406,886,305
1.043486
6,330,734
6,606,032
4.712493
Guerrero
385,748,969
410,058,376
1.063019
3,607,623
3,834,971
2.735723
Hidalgo
517,530,286
544,664,791
1.052431
3,240,790
3,410,707
2.433070
Jalisco
2,226,264,286
2,385,008,623
1.071305
8,726,308
9,348,540
6.668895
México
2,691,712,375
2,886,718,990
1.072447
17,727,868
19,012,200
13.562585
Michoacán
824,738,837
880,181,618
1.067225
4,941,831
5,274,044
3.762304
Morelos
317,630,152
337,622,495
1.062942
1,979,715
2,104,323
1.501144
Nayarit
205,702,911
218,881,115
1.064064
1,248,922
1,328,933
0.948011
Nuevo León
2,343,428,703
2,502,822,694
1.068017
6,128,074
6,544,890
4.668877
Oaxaca
511,669,574
579,906,753
1.133362
4,297,758
4,870,915
3.474723
Puebla
1,023,122,372
1,099,139,450
1.074299
6,603,151
7,093,759
5.060420
Querétaro
716,340,929
765,387,320
1.068468
2,541,803
2,715,835
1.937374
Quintana Roo
429,460,083
511,382,169
1.190756
1,912,993
2,277,908
1.624973
San Luis Potosí
675,037,080
748,687,946
1.109106
2,880,503
3,194,784
2.279038
Sinaloa
660,735,354
691,620,412
1.046743
3,100,860
3,245,805
2.315435
Sonora
1,003,513,520
1,067,769,639
1.064031
3,076,858
3,273,873
2.335457
Tabasco
722,450,102
767,010,176
1.061679
2,527,412
2,683,301
1.914165
Tamaulipas
902,032,742
942,713,904
1.045099
3,574,192
3,735,386
2.664683
Tlaxcala
179,091,410
188,747,610
1.053918
1,464,291
1,543,242
1.100891
Veracruz
1,258,451,998
1,355,925,780
1.077455
8,094,410
8,721,365
6.221492
Yucatán
459,087,599
506,564,508
1.103416
2,381,597
2,627,892
1.874639
Zacatecas
287,536,039
304,920,279
1.060459
1,651,236
1,751,069
1.249146
Totals
29,516,052,297
31,855,566,279
34.645075
130,154,247
140,181,239
100.000000
Source: GDP INEGI, December 6, 2024.
GDP. In thousands of current pesos.
e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024 on the INEGI website
1/ Definitive coefficients.
Table 29.
Calculation of participation coefficients for the second part of the growth of the General Fund
of
Participations for 2024.
Growth IE d/
Result
Mean
Population e/
moving average
Participation
Entities
2021/2020
2022/2021
2023/2022
moving IE
2024
by population
coefficient 1/
(1)
(2)
(3)
(4=( S ( 1 + 2 + 3 )/ 3 )
)
(5)
(6=4*5)
(7=(6/ S 6)100)
Aguascalientes
1.148
1.054
1.169
1.123
1,500,412
1,685,608
1.122764
Baja California
1.158
1.206
1.286
1.217
3,786,109
4,606,609
3.068410
Baja California Sur
1.308
1.281
1.142
1.244
883,649
1,098,884
0.731954
Campeche
1.075
1.217
1.201
1.164
941,096
1,095,421
0.729647
Coahuila
1.136
1.215
1.027
1.126
3,354,804
3,776,953
2.515786
Colima
1.223
1.106
1.089
1.139
733,701
836,028
0.556869
Chiapas
1.068
1.164
1.085
1.106
5,803,144
6,416,161
4.273732
Chihuahua
1.188
1.352
1.092
1.211
3,870,533
4,686,189
3.121418
Ciudad de México
1.090
1.140
1.105
1.112
9,338,373
10,382,443
6.915628
Durango
1.112
1.128
1.320
1.186
1,903,497
2,257,992
1.504023
Guanajuato
1.171
1.203
1.114
1.163
6,330,734
7,360,819
4.902958
Guerrero
1.021
1.200
1.078
1.100
3,607,623
3,966,788
2.642232
Hidalgo
1.173
1.089
1.220
1.161
3,240,790
3,761,334
2.505382
Jalisco
1.154
1.171
1.150
1.158
8,726,308
10,109,304
6.733693
México
1.164
1.127
1.111
1.134
17,727,868
20,098,676
13.387500
Michoacán
1.055
1.406
0.976
1.146
4,941,831
5,660,967
3.770706
Morelos
1.177
1.130
1.091
1.133
1,979,715
2,242,618
1.493783
Nayarit
1.229
1.424
1.143
1.265
1,248,922
1,580,188
1.052545
Nuevo León
1.108
1.286
1.136
1.176
6,128,074
7,209,214
4.801976
Oaxaca
1.179
1.135
1.138
1.151
4,297,758
4,945,570
3.294188
Puebla
1.113
1.178
1.129
1.140
6,603,151
7,526,437
5.013274
Querétaro
1.167
1.359
1.091
1.206
2,541,803
3,065,539
2.041921
Quintana Roo
1.248
1.228
1.349
1.275
1,912,993
2,438,707
1.624395
San Luis Potosí
1.080
1.186
1.222
1.162
2,880,503
3,348,408
2.230336
Sinaloa
1.140
1.128
1.061
1.110
3,100,860
3,441,092
2.292072
Sonora
1.158
1.191
1.121
1.157
3,076,858
3,559,241
2.370770
Tabasco
1.282
1.131
1.188
1.200
2,527,412
3,033,953
2.020882
Tamaulipas
1.091
1.120
1.100
1.104
3,574,192
3,944,371
2.627301
Tlaxcala
1.197
1.171
1.185
1.184
1,464,291
1,734,392
1.155259
Veracruz
1.110
1.240
1.054
1.135
8,094,410
9,184,029
6.117377
Yucatán
1.463
1.380
1.099
1.314
2,381,597
3,128,733
2.084013
Zacatecas
1.397
0.970
1.171
1.179
1,651,236
1,947,493
1.297203
Totals
1.143
1.195
1.129
37.379
130,154,247
150,130,161
100.000000
IE. Collection of local taxes and rights.
e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024 on the INEGI website
d/ Definitive.
1/ Definitive coefficients.
Table 30.
Calculation of participation coefficients for the third part of the growth of the General Fund
of
Participations for 2024.
Taxes and
Result
rights (IE)
Population e/
IE 2023
Participation
Entities
local taxes of 2023 d/
2024
by population
coefficient 1/
(1)
(2)
(3=2*1)
(4=(3/ S 3)100)
Aguascalientes
4,806,773,940
1,500,412
7,212,141,300,368,140
0.246841
Baja California
26,569,083,541
3,786,109
100,593,446,317,998,000
3.442887
Baja California Sur
5,427,126,085
883,649
4,795,674,537,813,470
0.164136
Campeche
3,614,139,570
941,096
3,401,252,292,571,090
0.116410
Coahuila
10,784,011,355
3,354,804
36,178,244,429,396,800
1.238228
Colima
2,568,041,897
733,701
1,884,174,907,922,160
0.064487
Chiapas
4,883,228,856
5,803,144
28,338,080,233,537,800
0.969892
Chihuahua
25,143,431,565
3,870,533
97,318,481,605,535,400
3.330799
Ciudad de México
77,114,031,038
9,338,373
720,119,585,366,421,000
24.646642
Durango
4,724,426,037
1,903,497
8,992,930,788,151,390
0.307790
Guanajuato
19,357,605,854
6,330,734
122,547,853,541,302,000
4.194294
Guerrero
4,079,783,124
3,607,623
14,718,319,431,826,600
0.503746
Hidalgo
5,537,920,984
3,240,790
17,947,238,944,408,600
0.614258
Jalisco
29,564,918,963
8,726,308
257,992,588,870,455,000
8.829993
México
43,415,670,455
17,727,868
769,667,274,963,945,000
26.342449
Michoacán
8,562,558,171
4,941,831
42,314,715,409,047,600
1.448253
Morelos
4,175,923,314
1,979,715
8,267,138,023,080,580
0.282949
Nayarit
3,326,369,086
1,248,922
4,154,375,531,750,180
0.142187
Nuevo León
38,356,668,426
6,128,074
235,052,502,507,930,000
8.044851
Oaxaca
4,309,023,387
4,297,758
18,519,139,732,420,000
0.633832
Puebla
10,446,739,981
6,603,151
68,981,401,550,365,200
2.360941
Querétaro
14,234,588,138
2,541,803
36,181,518,831,839,800
1.238340
Quintana Roo
16,507,121,750
1,912,993
31,578,008,358,299,500
1.080781
San Luis Potosí
7,040,917,889
2,880,503
20,281,385,101,672,500
0.694146
Sinaloa
12,063,229,329
3,100,860
37,406,385,296,440,700
1.280262
Sonora
12,592,644,443
3,076,858
38,745,778,795,015,500
1.326104
Tabasco
4,158,228,901
2,527,412
10,509,557,622,654,000
0.359698
Tamaulipas
12,556,348,494
3,574,192
44,878,800,336,466,800
1.536011
Tlaxcala
1,918,705,511
1,464,291
2,809,543,211,173,410
0.096159
Veracruz
13,013,156,624
8,094,410
105,333,825,106,029,000
3.605130
Yucatán
7,230,462,687
2,381,597
17,220,048,243,566,300
0.589369
Zacatecas
4,744,504,508
1,651,236
7,834,296,645,094,880
0.268135
Totals
442,827,383,900
130,154,247
2,921,775,707,834,500,000
100.000000
Source: Public Accounts of the entities.
IE. Collection of local taxes and rights in current pesos.
e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024 on the INEGI website
d/ Definitive.
1/ Definitive coefficients.
Table 31.
Reimbursement of 80% of the collection of Bases
Special Taxation (BET) of 1989, which are
added to the General Fund of Participations
by the 2024 final adjustment.
(Pesos)
Update to
Entities
80% BET
June 2024 d/
of 1989
19.8681
Aguascalientes
788,208
15,660,195
Baja California
2,954,803
58,706,321
Baja California Sur
772,438
15,346,875
Campeche
812,889
16,150,560
Coahuila
2,247,592
44,655,383
Colima
323,808
6,433,450
Chiapas
7,283,222
144,703,783
Chihuahua
8,146,362
161,852,735
Ciudad de México
971,991
19,311,614
Durango
4,235,805
84,157,397
Guanajuato
2,563,631
50,934,477
Guerrero
328,051
6,517,750
Hidalgo
271,544
5,395,063
Jalisco
9,576,691
190,270,654
México
218,256
4,336,332
Michoacán
2,455,046
48,777,099
Morelos
451,987
8,980,123
Nayarit
818,713
16,266,272
Nuevo León
3,047,369
60,545,432
Oaxaca
610,250
12,124,508
Puebla
1,221,283
24,264,573
Querétaro
1,435,730
28,525,227
Quintana Roo
53,930
1,071,487
San Luis Potosí
1,589,981
31,589,902
Sinaloa
9,406,668
186,892,620
Sonora
11,431,317
227,118,549
Tabasco
2,462,672
48,928,614
Tamaulipas
1,967,010
39,080,751
Tlaxcala
17,902
355,679
Veracruz
9,805,475
194,816,158
Yucatán
1,183,000
23,503,962
Zacatecas
853,445
16,956,331
Totals
90,307,069
1,794,229,878
d/ Definitive.
Table 32.
Integration of the General Fund of Participations by the 2024 final adjustment.
(Pesos)
Fund
General Fund of Participations growth 2024
General of
First
Second
Third
Reimbursement
Entities
Participations
Part
Part
Part
BET
2024
2007
C 1
C 2
C 3
Aguascalientes
3,041,387,269
4,521,115,722
2,146,174,267
157,279,661
15,660,195
9,881,617,114
Baja California
7,626,756,009
11,292,578,615
5,865,295,126
2,193,703,992
58,706,321
27,037,040,063
Baja California Sur
1,922,951,363
2,586,604,544
1,399,137,378
104,582,264
15,346,875
6,028,622,425
Campeche
2,717,270,020
3,138,620,064
1,394,727,632
74,173,229
16,150,560
7,340,941,505
Coahuila
6,458,269,887
9,386,855,394
4,808,948,800
788,961,529
44,655,383
21,487,690,992
Colima
1,970,839,320
2,243,092,830
1,064,460,339
41,089,377
6,433,450
5,325,915,315
Chiapas
12,052,438,701
17,048,762,241
8,169,279,430
617,986,181
144,703,783
38,033,170,336
Chihuahua
7,559,991,566
11,646,799,576
5,966,619,772
2,122,284,795
161,852,735
27,457,548,443
Ciudad de México
32,936,564,964
27,980,826,127
13,219,287,900
15,704,096,705
19,311,614
89,860,087,312
Durango
3,462,230,925
5,556,111,045
2,874,953,992
196,114,448
84,157,397
12,173,567,807
Guanajuato
10,263,898,064
18,015,952,176
9,372,051,670
2,672,477,436
50,934,477
40,375,313,823
Guerrero
5,919,287,990
10,458,722,226
5,050,652,382
320,971,567
6,517,750
21,756,151,915
Hidalgo
4,744,571,185
9,301,671,340
4,789,061,990
391,386,628
5,395,063
19,232,086,207
Jalisco
17,193,551,843
25,495,312,529
12,871,518,727
5,626,205,213
190,270,654
61,376,858,967
México
33,604,420,677
51,850,020,881
25,590,334,483
16,784,614,059
4,336,332
127,833,726,432
Michoacán
7,551,448,917
14,383,358,526
7,207,740,515
922,783,377
48,777,099
30,114,108,435
Morelos
3,883,371,879
5,738,903,134
2,855,379,731
180,286,632
8,980,123
12,666,921,500
Nayarit
2,606,292,740
3,624,263,279
2,011,950,645
90,597,057
16,266,272
8,349,369,993
Nuevo León
12,741,974,417
17,849,206,275
9,179,022,019
5,125,936,449
60,545,432
44,956,684,592
Oaxaca
6,461,415,216
13,283,945,923
6,296,872,152
403,858,425
12,124,508
26,458,216,225
Puebla
10,668,881,779
19,346,081,434
9,582,921,774
1,504,320,425
24,264,573
41,126,469,985
Querétaro
4,516,966,087
7,406,618,123
3,903,151,609
789,032,936
28,525,227
16,644,293,982
Quintana Roo
3,188,229,307
6,212,304,378
3,105,046,539
688,641,313
1,071,487
13,195,293,024
San Luis Potosí
4,974,553,698
8,712,807,356
4,263,309,374
442,288,808
31,589,902
18,424,549,137
Sinaloa
6,396,671,361
8,851,950,650
4,381,318,031
815,744,363
186,892,620
20,632,577,025
Sonora
6,624,932,393
8,928,497,099
4,531,749,899
844,953,351
227,118,549
21,157,251,291
Tabasco
11,033,941,775
7,317,890,058
3,862,934,601
229,188,475
48,928,614
22,492,883,523
Tamaulipas
7,484,910,061
10,187,134,902
5,022,111,115
978,699,975
39,080,751
23,711,936,805
Tlaxcala
2,748,439,695
4,208,726,134
2,208,288,310
61,269,460
355,679
9,227,079,278
Veracruz
16,062,813,330
23,784,883,591
11,693,425,288
2,297,080,387
194,816,158
54,033,018,754
Yucatán
4,202,227,919
7,166,779,442
3,983,611,333
375,528,327
23,503,962
15,751,650,984
Zacatecas
3,206,553,640
4,775,509,787
2,479,615,880
170,847,391
16,956,331
10,649,483,029
Totals
265,828,054,000
382,301,905,403
191,150,952,702
63,716,984,234
1,794,229,878
904,792,126,216
Table 33.
Differences in the General Fund of Participations by the 2024 final adjustment.
(Pesos)
Entities
Preliminary
Definitive
Differences
Absolute
Rel %
Aguascalientes
9,637,230,004
9,881,617,114
244,387,110
2.5%
Baja California
27,005,190,985
27,037,040,063
31,849,078
0.1%
Baja California Sur
6,022,783,023
6,028,622,425
5,839,402
0.1%
Campeche
6,949,664,759
7,340,941,505
391,276,746
5.6%
Coahuila
21,471,372,476
21,487,690,992
16,318,516
0.1%
Colima
5,246,407,671
5,325,915,315
79,507,644
1.5%
Chiapas
38,205,808,033
38,033,170,336
-172,637,697
-0.5%
Chihuahua
27,549,320,296
27,457,548,443
-91,771,853
-0.3%
Ciudad de México
89,491,244,600
89,860,087,312
368,842,712
0.4%
Durango
11,964,266,047
12,173,567,807
209,301,760
1.7%
Guanajuato
40,647,459,243
40,375,313,823
-272,145,420
-0.7%
Guerrero
21,789,801,517
21,756,151,915
-33,649,602
-0.2%
Hidalgo
19,792,329,924
19,232,086,207
-560,243,717
-2.8%
Jalisco
61,714,467,331
61,376,858,967
-337,608,364
-0.5%
México
127,281,904,514
127,833,726,432
551,821,918
0.4%
Michoacán
30,531,371,802
30,114,108,435
-417,263,367
-1.4%
Morelos
12,599,202,669
12,666,921,500
67,718,831
0.5%
Nayarit
8,477,468,040
8,349,369,993
-128,098,047
-1.5%
Nuevo León
44,974,743,227
44,956,684,592
-18,058,635
-0.0%
Oaxaca
26,458,403,610
26,458,216,225
-187,385
-0.0%
Puebla
41,174,679,976
41,126,469,985
-48,209,991
-0.1%
Querétaro
16,576,987,480
16,644,293,982
67,306,502
0.4%
Quintana Roo
12,939,931,391
13,195,293,024
255,361,633
2.0%
San Luis Potosí
18,345,704,137
18,424,549,137
78,845,000
0.4%
Sinaloa
20,728,802,775
20,632,577,025
-96,225,750
-0.5%
Sonora
21,014,902,106
21,157,251,291
142,349,185
0.7%
Tabasco
23,037,745,919
22,492,883,523
-544,862,396
-2.4%
Tamaulipas
23,887,043,363
23,711,936,805
-175,106,558
-0.7%
Tlaxcala
9,247,224,448
9,227,079,278
-20,145,170
-0.2%
Veracruz
53,785,140,107
54,033,018,754
247,878,647
0.5%
Yucatán
15,655,191,456
15,751,650,984
96,459,528
0.6%
Zacatecas
10,625,247,414
10,649,483,029
24,235,615
0.2%
Totals
904,829,040,343
904,792,126,216
-36,914,125
-0.0%
Table 34.
Calculation of participation coefficients for 70% of the growth of the
Municipal Development Fund for
Water and property tax collection
Result
2022
2023
Variation
Population e/
Variation
Participation
Entities
2023/2022
2024
by population
coefficient 1/
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ S 5)100)
Aguascalientes
2,038,150,807
2,207,122,394
1.082904
1,500,412
1,624,803
1.145018
Baja California
9,819,543,381
12,057,564,919
1.227915
3,786,109
4,649,020
3.276221
Baja California Sur
2,056,148,579
2,462,231,484
1.197497
883,649
1,058,167
0.745703
Campeche
481,481,323
521,998,784
1.084152
941,096
1,020,291
0.719011
Coahuila
3,982,043,282
4,352,564,104
1.093048
3,354,804
3,666,962
2.584152
Colima
1,369,295,578
1,484,931,675
1.084449
733,701
795,662
0.560712
Chiapas
1,552,682,575
1,744,005,137
1.123221
5,803,144
6,518,211
4.593462
Chihuahua
7,698,363,017
8,865,227,370
1.151573
3,870,533
4,457,201
3.141044
Ciudad de México
29,594,163,376
31,486,327,492
1.063937
9,338,373
9,935,441
7.001625
Durango
1,309,258,567
1,334,905,929
1.019589
1,903,497
1,940,785
1.367695
Guanajuato
7,888,670,646
8,541,908,458
1.082807
6,330,734
6,854,964
4.830776
Guerrero
1,818,921,792
1,948,086,444
1.071012
3,607,623
3,863,806
2.722871
Hidalgo
2,139,239,802
2,273,811,624
1.062906
65,477,133
68,156,291
1.040917
1.040917
1,334,122
1,388,711
1.777416
Chihuahua
2,630,321,484
2,936,630,440
1.116453
1.116453
3,489,381
3,895,730
4.986159
Ciudad de México
21,536,204,058
22,934,902,848
1.064946
1.064946
9,209,944
9,808,097
12.553418
Durango
543,306,872
515,767,637
0.949312
0.949312
1,832,650
1,739,756
2.226720
Guanajuato
3,153,781,200
3,337,556,815
1.058272
1.058272
6,154,531
6,513,165
8.336223
Guerrero
702,824,171
742,098,899
1.055881
1.055881
2,273,799
2,400,862
3.072872
Hidalgo
0
0
0
0
0
0
0.000000
Jalisco
4,868,406,091
5,574,812,099
1.145100
1.145100
7,280,141
8,336,490
10.669903
México
5,572,156,952
6,175,757,842
1.108324
1.108324
14,072,266
15,596,637
19.962191
Michoacán
3,221,453
3,155,214
0.979438
0.979438
64,450
63,125
0.080794
Morelos
0
0
0
0
0
0
0.000000
Nayarit
8,018,175
12,192,499
1.520608
1.520608
217,392
330,568
0.423095
Nuevo León
2,892,718,487
3,030,052,090
1.047476
1.047476
4,641,448
4,861,804
6.222640
Oaxaca
124,628,351
124,504,172
0.999004
0.999004
270,955
270,685
0.346451
Puebla
0
0
0
0
0
0
0.000000
Querétaro
2,917,404,815
3,240,524,420
1.110756
1.110756
2,368,467
2,630,789
3.367156
Quintana Roo
0
0
0
0
0
0
0.000000
San Luis Potosí
154,356,437
157,601,444
1.021023
1.021023
1,081,612
1,104,351
1.413462
Sinaloa
2,358,317,952
2,243,667,997
0.951385
0.951385
3,026,943
2,879,788
3.685851
Sonora
933,949,430
1,117,358,058
1.196380
1.196380
936,263
1,120,126
1.433653
Tabasco
354,407,128
363,183,203
1.024763
1.024763
2,402,598
2,462,093
3.151241
Tamaulipas
548,686,517
573,572,609
1.045356
1.045356
2,455,088
2,566,440
3.284796
Tlaxcala
0
0
0
0
0
0
0.000000
Veracruz
1,021,783,409
1,133,428,450
1.109265
1.109265
6,181,752
6,857,200
8.776555
Yucatán
0
0
0
0
0
0
0.000000
Zacatecas
185,560,720
195,419,596
1.053130
1.053130
482,352
507,979
0.650165
Totales
51,553,309,336
55,584,333,843
1.078191
72,252,577
78,130,885
100.000000
d/Results of the Population and Housing Census 2020, published on January 25, 2021, on the INEGI website (www.inegi.org.mx).
Water and property tax in current pesos.
1/ Definitive coefficients.
Table 36.
Distribution and integration of the Municipal Development Fund
by the 2024 final adjustment.
(Pesos)
Municipal Development Fund
Total
from 2013
Growth 2024
Entities
70% first part
30% second part
Subtotal
Aguascalientes
513,972,045
190,843,235
62,916,170
253,759,405
767,731,450
Baja California
353,272,155
546,056,482
0
546,056,482
899,328,638
Baja California Sur
159,373,473
124,288,319
0
124,288,319
283,661,792
Campeche
238,717,319
119,839,534
86,758,616
206,598,150
445,315,469
Coahuila
364,557,820
430,707,556
105,994,378
536,701,934
901,259,754
Colima
276,062,509
93,455,425
0
93,455,425
369,517,934
Chiapas
478,475,042
765,604,657
126,962,874
892,567,530
1,371,042,572
Chihuahua
479,954,414
523,526,181
356,167,067
879,693,248
1,359,647,662
Ciudad de México
2,641,002,434
1,166,979,687
896,705,102
2,063,684,789
4,704,687,223
Durango
467,230,459
227,957,336
159,057,197
387,014,533
854,244,991
Guanajuato
769,435,845
805,158,334
595,466,008
1,400,624,342
2,170,060,187
Guerrero
353,811,052
453,828,205
219,498,761
673,326,966
1,027,138,018
Hidalgo
1,034,263,867
404,596,424
0
404,596,424
1,438,860,291
Jalisco
880,986,667
1,055,483,359
762,163,474
1,817,646,833
2,698,633,500
México
1,447,859,501
2,242,397,110
1,425,922,289
3,668,319,398
5,116,178,900
Michoacán
1,081,673,745
631,428,679
5,771,183
637,199,862
1,718,873,607
Morelos
450,376,508
263,953,349
0
263,953,349
714,329,857
Nayarit
415,784,114
147,765,341
30,222,171
177,987,512
593,771,626
Nuevo León
493,994,608
791,520,485
444,490,329
1,236,010,814
1,730,005,422
Oaxaca
1,138,210,309
528,719,119
24,747,374
553,466,494
1,691,676,803
Puebla
1,138,475,936
864,840,426
0
864,840,426
2,003,316,361
Querétaro
538,602,738
328,828,408
240,519,806
569,348,215
1,107,950,952
Quintana Roo
357,896,942
250,509,689
0
250,509,689
608,406,631
San Luis Potosí
577,552,596
415,752,309
100,965,232
516,717,541
1,094,270,137
Sinaloa
359,349,179
375,240,156
263,284,555
638,524,711
997,873,890
Sonora
301,309,082
385,668,285
102,407,501
488,075,786
789,384,868
Tabasco
549,636,938
297,753,874
225,096,800
522,850,674
1,072,487,612
Tamaulipas
594,110,601
465,546,427
234,636,776
700,183,203
1,294,293,805
Tlaxcala
376,712,526
182,205,925
0
182,205,925
558,918,451
Veracruz
1,004,261,599
1,039,061,001
626,919,452
1,665,980,453
2,670,242,052
Yucatán
710,827,142
330,849,384
0
330,849,384
1,041,676,526
Zacatecas
791,761,886
216,903,936
46,442,015
263,345,951
1,055,107,837
Totales
21,339,511,050
16,667,268,637
7,143,115,130
23,810,383,767
45,149,894,817
Table 37.
Differences in Participations of the Municipal Development Fund
by the 2024 final adjustment.
(Pesos)
Differences
Entities
Preliminary
Definitive
Absolute
Rel %
Aguascalientes
767,911,620
767,731,450
-180,170
-0.0%
Baja California
900,514,872
899,328,638
-1,186,234
-0.1%
Baja California Sur
282,588,809
283,661,792
1,072,983
0.4%
Campeche
446,077,078
445,315,469
-761,609
-0.2%
Coahuila
900,614,961
901,259,754
644,793
0.1%
Colima
369,938,442
369,517,934
-420,508
-0.1%
Chiapas
1,369,251,800
1,371,042,572
1,790,772
0.1%
Chihuahua
1,360,313,527
1,359,647,662
-665,866
-0.0%
Ciudad de México
4,705,972,179
4,704,687,223
-1,284,956
-0.0%
Durango
853,251,490
854,244,991
993,501
0.1%
Guanajuato
2,170,715,073
2,170,060,187
-654,886
-0.0%
Guerrero
1,028,138,972
1,027,138,018
-1,000,954
-0.1%
Hidalgo
1,439,119,054
1,438,860,291
-258,763
-0.0%
Jalisco
2,698,031,628
2,698,633,500
601,871
0.0%
México
5,113,961,324
5,116,178,900
2,217,576
0.0%
Michoacán
1,721,703,855
1,718,873,607
-2,830,248
-0.2%
Morelos
714,561,610
714,329,857
-231,753
-0.0%
Nayarit
594,778,963
593,771,626
-1,007,338
-0.2%
Nuevo León
1,730,834,553
1,730,005,422
-829,131
-0.0%
Oaxaca
1,692,270,842
1,691,676,803
-594,039
-0.0%
Puebla
2,002,303,059
2,003,316,361
1,013,302
0.1%
Querétaro
1,107,247,211
1,107,950,952
703,741
0.1%
Quintana Roo
608,758,167
608,406,631
-351,536
-0.1%
San Luis Potosí
1,095,504,004
1,094,270,137
-1,233,867
-0.1%
Sinaloa
997,721,192
997,873,890
152,698
0.0%
Sonora
785,601,748
789,384,868
3,783,120
0.5%
Tabasco
1,071,696,919
1,072,487,612
790,693
0.1%
Tamaulipas
1,294,001,753
1,294,293,805
292,052
0.0%
Tlaxcala
558,378,842
558,918,451
539,610
0.1%
Veracruz
2,673,412,462
2,670,242,052
-3,170,410
-0.1%
Yucatán
1,041,285,877
1,041,676,526
390,648
0.0%
Zacatecas
1,055,582,519
1,055,107,837
-474,682
-0.0%
Totales
45,152,044,407
45,149,894,817
-2,149,590
-0.0%
Table 38.
Amounts of the special tax on production and services for the 2023 exercise.
(Pesos)
Beverages
Tobacco
Entities
Alcoholic
Beer
Cigars
Total
Aguascalientes
468,351,605
1,646,822,638
355,609,309
2,470,783,552
Baja California
2,995,697,621
4,501,274,109
1,412,670,362
8,909,642,093
Baja California Sur
821,059,938
919,841,734
324,791,642
2,065,693,314
Campeche
133,758,010
1,247,685,248
70,027,896
1,451,471,155
Coahuila
540,227,384
2,883,124,162
911,300,305
4,334,651,851
Colima
409,954,266
458,407,480
342,240,074
1,210,601,820
Chiapas
242,427,937
1,693,724,415
139,456,298
2,075,608,650
Chihuahua
844,286,695
4,157,989,885
1,269,568,262
6,271,844,842
Ciudad de México
13,121,092,758
3,239,804,535
3,129,238,669
19,490,135,961
Durango
174,837,714
1,971,719,560
314,168,594
2,460,725,867
Guanajuato
2,710,227,420
3,856,746,358
1,400,124,179
7,967,097,958
Guerrero
649,371,635
1,805,244,980
214,622,730
2,669,239,345
Hidalgo
1,740,179,067
1,082,494,614
558,276,468
3,380,950,148
Jalisco
8,184,881,333
3,790,817,286
2,996,297,449
14,971,996,068
México
5,027,013,071
8,878,176,975
5,620,060,544
19,525,250,590
Michoacán
1,447,856,288
3,123,329,670
1,088,494,493
5,659,680,451
Morelos
254,150,778
964,521,345
264,301,513
1,482,973,636
Nayarit
226,437,307
1,683,172,398
120,828,939
2,030,438,643
Nuevo León
3,744,182,700
7,399,517,049
2,767,791,300
13,911,491,049
Oaxaca
236,210,171
2,219,393,923
234,614,353
2,690,218,446
Puebla
1,821,092,137
2,765,075,769
648,958,147
5,235,126,052
Querétaro
1,493,049,843
1,535,411,764
906,592,937
3,935,054,544
Quintana Roo
1,979,497,132
2,542,568,334
322,585,809
4,844,651,275
San Luis Potosí
399,166,432
1,551,230,425
612,844,172
2,563,241,029
Sinaloa
658,915,690
2,354,490,394
684,393,425
3,697,799,509
Sonora
443,198,593
4,236,928,169
905,792,434
5,585,919,196
Tabasco
365,255,880
1,716,948,619
530,966,595
2,613,171,094
Tamaulipas
475,607,766
3,365,030,167
783,891,028
4,624,528,962
Tlaxcala
87,897,656
424,259,263
216,301,361
728,458,280
Veracruz
1,921,679,856
5,114,272,924
837,343,227
7,873,296,007
Yucatán
600,421,433
2,051,595,829
656,710,964
3,308,728,225
Zacatecas
217,926,264
1,206,327,436
146,054,034
1,570,307,734
Totales
54,435,912,379
86,387,947,457
30,786,917,511
171,610,777,347
Note: The amounts for these concepts do not correspond to the figures registered in the Federal Public Account of 2023, since the figures in this table refer to the tax assessed. The tax assessed is used as a variable to determine the participation coefficients for these concepts.
Definitive figures.
Table 39.
Coefficients of specific participations in the
special tax on production and services of 2024.
Tobacco
Beverages
Cigars
Beer
Alcoholic
Entities
(8%)
(20%)
(20%)
Aguascalientes
1.155066
1.906311
0.860372
Baja California
4.588541
5.210535
5.503164
Baja California Sur
1.054966
1.064780
1.508306
Campeche
0.227460
1.444282
0.245716
Coahuila
2.960025
3.337415
0.992410
Colima
1.111641
0.530638
0.753095
Chiapas
0.452973
1.960603
0.445346
Chihuahua
4.123726
4.813160
1.550974
Ciudad de México
10.164183
3.750297
24.103744
Durango
1.020461
2.282401
0.321181
Guanajuato
4.547789
4.464450
4.978749
Guerrero
0.697123
2.089695
1.192910
Hidalgo
1.813356
1.253062
3.196748
Jalisco
9.732372
4.388132
15.035812
México
18.254704
10.277101
9.234737
Michoacán
3.535575
3.615469
2.659745
Morelos
0.858486
1.116500
0.466881
Nayarit
0.392468
1.948388
0.415970
Nuevo León
8.990154
8.565451
6.878148
Oaxaca
0.762059
2.569101
0.433923
Puebla
2.107902
3.200766
3.345387
Querétaro
2.944734
1.777345
2.742766
Quintana Roo
1.047802
2.943198
3.636381
San Luis Potosí
1.990599
1.795656
0.733278
Sinaloa
2.223001
2.725485
1.210443
Sonora
2.942134
4.904536
0.814166
Tabasco
1.724650
1.987486
0.670983
Tamaulipas
2.546182
3.895254
0.873702
Tlaxcala
0.702576
0.491109
0.161470
Veracruz
2.719802
5.920123
3.530169
Yucatán
2.133084
2.374863
1.102988
Zacatecas
0.474403
1.396407
0.400335
Totales
100.000000
100.000000
100.000000
Definitive coefficients
Table 40.
Participations in the special tax on production and services
by the 2024 final adjustment.
(Pesos)
Tobacco
Beverages
Total
Entities
Cigars
Beer
Alcoholic
Aguascalientes
43,377,897
189,654,003
43,589,923
276,621,823
Baja California
172,320,207
518,382,874
278,812,384
969,515,465
Baja California Sur
39,618,700
105,932,274
76,416,818
221,967,791
Campeche
8,542,135
143,687,909
12,448,983
164,679,028
Coahuila
111,162,138
332,030,921
50,279,469
493,472,528
Colima
41,747,093
52,791,850
38,154,828
132,693,770
Chiapas
17,011,143
195,055,380
22,562,995
234,629,518
Chihuahua
154,864,342
478,849,031
78,578,554
712,291,927
Ciudad de México
381,710,462
373,107,512
1,221,192,395
1,976,010,369
Durango
38,322,880
227,070,298
16,272,310
281,665,488
Guanajuato
170,789,800
444,156,746
252,243,405
867,189,951
Guerrero
26,180,087
207,898,488
60,437,626
294,516,202
Hidalgo
68,099,621
124,663,963
161,960,096
354,723,680
Jalisco
365,494,040
436,564,117
761,774,573
1,563,832,730
México
685,545,633
1,022,442,709
467,868,816
2,175,857,158
Michoacán
132,776,621
359,693,849
134,753,341
627,223,811
Morelos
32,239,999
111,077,738
23,654,051
166,971,788
Nayarit
14,738,943
193,840,171
21,074,732
229,653,847
Nuevo León
337,620,427
852,154,928
348,474,591
1,538,249,946
Oaxaca
28,618,703
255,593,366
21,984,302
306,196,371
Puebla
79,161,144
318,436,045
169,490,751
567,087,940
Querétaro
110,587,924
176,823,527
138,959,548
426,370,998
Quintana Roo
39,349,628
292,811,290
184,233,652
516,394,571
San Luis Potosí
74,755,893
178,645,260
37,150,794
290,551,947
Sinaloa
83,483,607
271,151,560
61,325,901
415,961,067
Sonora
110,490,277
487,939,847
41,248,908
639,679,033
Tabasco
64,768,311
197,729,962
33,994,707
296,492,980
Tamaulipas
95,620,513
387,528,945
44,265,260
527,414,719
Tlaxcala
26,384,850
48,859,219
8,180,717
83,424,786
Veracruz
102,140,713
588,978,016
178,852,544
869,971,274
Yucatán
80,106,848
236,269,135
55,881,785
372,257,768
Zacatecas
17,815,948
138,924,995
20,282,602
177,023,544
Totales
3,755,446,527
9,948,745,929
5,066,401,361
18,770,593,818
Table 41.
Differences in participations in the special
tax on production and services
by the final
adjustment of 2024.
(Pesos)
Differences
Entities
Preliminary
Definitive
Absolute
Rel %
Aguascalientes
277,379,559
276,621,823
-757,736
-0.3%
Baja California
972,815,457
969,515,465
-3,299,992
-0.3%
Baja California Sur
222,049,990
221,967,791
-82,199
-0.0%
Campeche
163,098,551
164,679,028
1,580,477
1.0%
Coahuila
494,873,340
493,472,528
-1,400,812
-0.3%
Colima
133,168,236
132,693,770
-474,466
-0.4%
Chiapas
235,243,339
234,629,518
-613,821
-0.3%
Chihuahua
714,063,355
712,291,927
-1,771,428
-0.2%
Ciudad de México
1,987,592,819
1,976,010,369
-11,582,450
-0.6%
Durango
282,297,113
281,665,488
-631,625
-0.2%
Guanajuato
868,694,112
867,189,951
-1,504,161
-0.2%
Guerrero
295,143,238
294,516,202
-627,036
-0.2%
Hidalgo
355,204,177
354,723,680
-480,497
-0.1%
Jalisco
1,566,287,949
1,563,832,730
-2,455,219
-0.2%
México
2,182,170,105
2,175,857,158
-6,312,947
-0.3%
Michoacán
623,713,346
627,223,811
3,510,465
0.6%
Morelos
167,385,924
166,971,788
-414,136
-0.2%
Nayarit
230,047,050
229,653,847
-393,203
-0.2%
Nuevo León
1,534,531,907
1,538,249,946
3,718,039
0.2%
Oaxaca
306,874,739
306,196,371
-678,368
-0.2%
Puebla
567,538,821
567,087,940
-450,881
-0.1%
Querétaro
412,061,957
426,370,998
14,309,041
3.5%
Quintana Roo
517,821,082
516,394,571
-1,426,511
-0.3%
San Luis Potosí
291,186,935
290,551,947
-634,988
-0.2%
Sinaloa
414,996,936
415,961,067
964,131
0.2%
Sonora
641,125,756
639,679,033
-1,446,723
-0.2%
Tabasco
297,240,437
296,492,980
-747,457
-0.3%
Tamaulipas
528,663,208
527,414,719
-1,248,489
-0.2%
Tlaxcala
83,612,803
83,424,786
-188,017
-0.2%
Veracruz
854,406,214
869,971,274
15,565,060
1.8%
Yucatán
372,586,411
372,257,768
-328,643
-0.1%
Zacatecas
176,718,943
177,023,544
304,601
0.2%
Totales
18,770,593,809
18,770,593,818
9
0.0%
Table 42.
Integration of the Taxation and Collection Fund
by the 2024 final adjustment.
(Pesos)
Concepts
Amount
4,514,989,481,693
2,133,951,105,000
2,381,038,376,693
26,674,388,813
56,437,368,521
29,762,979,709
6.1) First part 30% of 2024 growth (3 x 30%)
8,928,893,913
6.2) Second part 10% of 2024 growth (3 x10%)
2,976,297,971
6.3) Third part 30% of 2024 growth (3 x30%)
8,928,893,913
6.4) Fourth part 30% of 2024 growth (3 x 30%)
8,928,893,913
56,437,368,521
Table 43.
Calculation of the participation coefficients for the first part of the growth of the
Taxation and Collection Fund for 2024
Figures
Result CV
GDP
Virtual 2023
(CV)
CV as %
Population e/
as % GDP
Coefficients of
Entities
2023
(Pesos)
of GDP
2024
by population
participation 1/
Aguascalientes
423,484,081
121,515,762
0.0286943
1,500,412
43,053
4.317891%
Baja California
1,249,622,611
79,325,412
0.0063479
3,786,109
24,034
2.410417%
Baja California Sur
235,778,003
8,345,679
0.0035396
883,649
3,128
0.313692%
Campeche
598,034,988
6,038,910
0.0010098
941,096
950
0.095308%
Coahuila
1,179,582,314
7,646,496
0.0006482
3,354,804
2,175
0.218106%
Colima
205,511,106
7,777,225
0.0037843
733,701
2,777
0.278467%
Chiapas
497,691,920
13,166,480
0.0026455
5,803,144
15,352
1.539707%
Chihuahua
1,233,960,075
131,594,803
0.0106644
3,870,533
41,277
4.139749%
Ciudad de México
4,717,467,388
55,196,778
0.0011701
9,338,373
10,926
1.095826%
Durango
411,812,840
31,580,661
0.0076687
1,903,497
14,597
1.463994%
Guanajuato
1,406,886,305
209,027,350
0.0148574
6,330,734
94,059
9.433304%
Guerrero
410,058,376
10,262,105
0.0025026
3,607,623
9,028
0.905477%
Hidalgo
544,664,791
8,466,478
0.0015544
3,240,790
5,038
0.505231%
Jalisco
2,385,008,623
103,873,882
0.0043553
8,726,308
38,006
3.811646%
México
2,886,718,990
234,725,928
0.0081312
17,727,868
144,149
14.457018%
Michoacán
880,181,618
29,764,565
0.0033816
4,941,831
16,711
1.676026%
Morelos
337,622,495
987,884
0.0002926
1,979,715
579
0.058096%
Nayarit
218,881,115
1,289,018
0.0005889
1,248,922
736
0.073765%
Nuevo León
2,502,822,694
14,312,606
0.0005719
6,128,074
3,504
0.351462%
Oaxaca
579,906,753
90,943,502
0.0156824
4,297,758
67,399
6.759602%
Puebla
1,099,139,450
24,013,211
0.0021847
6,603,151
14,426
1.446819%
Querétaro
765,387,320
461,954,851
0.0603557
2,541,803
153,412
15.386003%
Quintana Roo
511,382,169
102,020,949
0.0199500
1,912,993
38,164
3.827567%
San Luis Potosí
748,687,946
25,662,842
0.0034277
2,880,503
9,874
0.990234%
Sinaloa
691,620,412
301,630,120
0.0436121
3,100,860
135,235
13.562967%
Sonora
1,067,769,639
60,303,153
0.0056476
3,076,858
17,377
1.742752%
Tabasco
767,010,176
8,468,599
0.0011041
2,527,412
2,791
0.279867%
Tamaulipas
942,713,904
17,096,433
0.0018135
3,574,192
6,482
0.650083%
Tlaxcala
188,747,610
45,455,848
0.0240829
1,464,291
35,264
3.536725%
Veracruz
1,355,925,780
14,648,655
0.0010803
8,094,410
8
4.826884%
Guerrero
3,783,065,147
4,079,783,124
1.078433
3,607,623
3,890,580
2.663731%
Hidalgo
4,538,963,543
5,537,920,984
1.220085
3,240,790
3,954,039
2.707179%
Jalisco
25,708,382,808
29,564,918,963
1.150011
8,726,308
10,035,349
6.870819%
México
39,093,298,408
43,415,670,455
1.110566
17,727,868
19,687,959
13.479591%
Michoacán
8,775,869,654
8,562,558,171
0.975693
4,941,831
4,821,712
3.301241%
Morelos
3,826,680,908
4,175,923,314
1.091265
1,979,715
2,160,394
1.479139%
Nayarit
2,910,483,931
3,326,369,086
1.142892
1,248,922
1,427,383
0.977274%
Nuevo León
33,764,085,095
38,356,668,426
1.136020
6,128,074
6,961,613
4.766350%
Oaxaca
3,786,213,595
4,309,023,387
1.138082
4,297,758
4,891,203
3.348819%
Puebla
9,255,804,212
10,446,739,981
1.128669
6,603,151
7,452,772
5.102628%
Querétaro
13,043,853,491
14,234,588,138
1.091287
2,541,803
2,773,837
1.899140%
Quintana Roo
12,240,710,889
16,507,121,750
1.348543
1,912,993
2,579,753
1.766258%
San Luis Potosí
5,762,671,900
7,040,917,889
1.221815
2,880,503
3,519,441
2.409627%
Sinaloa
11,369,213,575
12,063,229,329
1.061043
3,100,860
3,290,147
2.252638%
Sonora
11,232,040,757
12,592,644,443
1.121136
3,076,858
3,449,576
2.361792%
Tabasco
3,500,039,145
4,158,228,901
1.188052
2,527,412
3,002,697
2.055832%
Tamaulipas
11,414,867,424
12,556,348,494
1.100000
3,574,192
3,931,609
2.691822%
Tlaxcala
1,618,878,242
1,918,705,511
1.185207
1,464,291
1,735,488
1.188222%
Veracruz
12,348,456,571
13,013,156,624
1.053829
8,094,410
8,530,121
5.840247%
Yucatán
6,581,118,443
7,230,462,687
1.098668
2,381,597
2,616,584
1.791475%
Zacatecas
4,051,381,291
4,744,504,508
1.171083
1,651,236
1,933,735
1.323954%
Totales
392,260,959,429
442,827,383,900
1.128910
130,154,247
146,057,541
100.000000%
R = Local tax and fee collection of the entity.
Source: Public Accounts of the entities.
e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024, on the INEGI website (www.inegi.org.mx).
1/ Definitive coefficients.
Table 46.
Calculation of the participation coefficients for the fourth part of the growth of the Fiscalization and Collection Fund for 2024
ILD R/ILD Result R of of Population e/ variation IE Participation Coefficients 1/ Entities 2023 2023 2023 2024 by population participation 1/ (1) (2) (3=1/2) (4) (5=3*4) (6= (5/ S 5)100)
Aguascalientes 4,806,773,940 16,925,180,664 0.284001 1,500,412 426,119 1.283972% Baja California 26,569,083,541 62,691,084,484 0.423810 3,786,109 1,604,589 4.834912% Baja California Sur 5,427,126,085 14,887,321,071 0.364547 883,649 322,131 0.970639% Campeche 3,614,139,570 14,489,159,578 0.249437 941,096 234,745 0.707327% Coahuila 10,784,011,355 37,807,819,356 0.285232 3,354,804 956,898 2.883304% Colima 2,568,041,897 9,704,956,807 0.264611 733,701 194,146 0.584995% Chiapas 4,883,228,856 49,333,279,546 0.098984 5,803,144 574,421 1.730833% Chihuahua 25,143,431,565 61,120,562,491 0.411374 3,870,533 1,592,238 4.797695% Ciudad de México 77,114,031,038 189,768,536,326 0.406358 9,338,373 3,794,726 11.434181% Durango 4,724,426,037 21,360,909,872 0.221172 1,903,497 420,999 1.268546% Guanajuato 19,357,605,854 71,110,909,515 0.272217 6,330,734 1,723,334 5.192711% Guerrero 4,079,783,124 29,715,269,292 0.137296 3,607,623 495,312 1.492462% Hidalgo 5,537,920,984 28,648,189,983 0.193308 3,240,790 626,470 1.887666% Jalisco 29,564,918,963 106,399,620,751 0.277867 8,726,308 2,424,751 7.306204% México 43,415,670,455 194,122,787,068 0.223651 17,727,868 3,964,848 11.946788% Michoacán 8,562,558,171 45,980,431,647 0.186222 4,941,831 920,277 2.772956% Morelos 4,175,923,314 19,333,825,168 0.215991 1,979,715 427,600 1.288434% Nayarit 3,326,369,086 14,967,416,849 0.222241 1,248,922 277,561 0.836341% Nuevo León 38,356,668,426 100,505,620,223 0.381637 6,128,074 2,338,700 7.046917% Oaxaca 4,309,023,387 35,088,866,319 0.122803 4,297,758 527,778 1.590289% Puebla 10,446,739,981 62,781,320,013 0.166399 6,603,151 1,098,757 3.310749% Querétaro 14,234,588,138 37,849,267,881 0.376086 2,541,803 955,937 2.880408% Quintana Roo 16,507,121,750 34,910,148,712 0.472846 1,912,993 904,551 2.725572% San Luis Potosí 7,040,917,889 29,760,233,733 0.236588 2,880,503 681,493 2.053458% Sinaloa 12,063,229,329 40,181,071,327 0.300222 3,100,860 930,945 2.805103% Sonora 12,592,644,443 42,158,805,444 0.298695 3,076,858 919,044 2.769241% Tabasco 4,158,228,901 34,741,816,194 0.119689 2,527,412 302,505 0.911500% Tamaulipas 12,556,348,494 46,654,143,623 0.269137 3,574,192 961,947 2.898516% Tlaxcala 1,918,705,511 13,149,065,174 0.145920 1,464,291 213,669 0.643822% Veracruz 13,013,156,624 79,226,338,792 0.164253 8,094,410 1,329,530 4.006110% Yucatán 7,230,462,687 28,019,818,242 0.258048 2,381,597 614,567 1.851798% Zacatecas 4,744,504,508 18,348,354,478 0.258579 1,651,236 426,975 1.286553% Totales 442,827,383,900 1,591,742,130,620 0.278203 130,154,247 33,187,563 100.000000%
R = Local tax and fee collection of the entity.
Source: Public Accounts of the entities.
ILD = Tax and fee collection collected in the entity, plus Branch 28.
e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024, on the INEGI website (www.inegi.org.mx).
1/ Definitive coefficients.
Table 47.
Distribution and integration of the Fiscalization and Collection Fund of 2024 (Pesos)
Fiscalization Fund 2013 Growth of the Fiscalization and Collection Fund of 2024 First Second Third Fourth Subtotal Total Entities Part Part Part Part C1 C2 C3 C4 (1) (2) (3) (4) (5) (6) = S (2) a (5) (7 =1+6)
Aguascalientes 230,314,193 385,539,936 519,708 107,205,826 114,644,498 607,909,967 838,224,160 Baja California 655,993,644 215,223,600 79,055,186 297,731,162 431,704,134 1,023,714,082 1,679,707,726 Baja California Sur 134,129,892 28,009,251 0 61,676,288 86,667,337 176,352,876 310,482,768 Campeche 180,684,674 8,509,993 0 69,080,848 63,156,486 140,747,327 321,432,001 Coahuila 500,890,697 19,474,427 0 210,661,792 257,447,194 487,583,412 988,474,110 Colima 138,299,540 24,864,046 0 48,865,695 52,233,594 125,963,335 264,262,875 Chiapas 896,844,498 137,478,808 8,183,741 384,798,595 154,544,211 685,005,355 1,581,849,853 Chihuahua 661,998,832 369,633,838 62,195,381 258,501,721 428,381,084 1,118,712,023 1,780,710,855 Ciudad de México 2,497,745,677 97,845,161 703,746,828 630,801,841 1,020,945,873 2,453,339,704 4,951,085,381 Durango 300,012,852 130,718,437 0 153,554,694 113,267,107 397,540,238 697,553,090 Guanajuato 1,212,406,879 842,289,710 277,665,353 430,987,317 463,651,617 2,014,593,997 3,227,000,877 Guerrero 479,074,828 80,849,108 0 237,841,745 133,260,322 451,951,174 931,026,002 Hidalgo 400,035,180 45,111,544 0 241,721,137 168,547,673 455,380,353 855,415,533 Jalisco 1,494,833,022 340,337,859 37,165,190 613,488,110 652,363,199 1,643,354,358 3,138,187,380 México 3,140,016,636 1,290,851,790 238,863,012 1,203,578,399 1,066,715,993 3,800,009,194 6,940,025,830 Michoacán 622,398,074 149,650,596 12,653,751 294,764,337 247,594,323 704,663,008 1,327,061,082 Morelos 287,195,177 5,187,290 0 132,070,742 115,042,869 252,300,901 539,496,079 Nayarit 202,799,168 6,586,418 0 87,259,802 74,676,026 168,522,247 371,321,415 Nuevo León 903,577,330 31,381,663 1,100,140,877 425,582,313 629,211,765 2,186,316,618 3,089,893,949 Oaxaca 598,429,795 603,557,681 0 299,012,522 141,995,236 1,044,565,440 1,642,995,235 Puebla 980,058,516 129,184,969 220,110,378 455,608,201 295,613,235 1,100,516,783 2,080,575,300 Querétaro 389,897,230 1,373,799,878 0 169,572,163 257,188,540 1,800,560,581 2,190,457,811 Quintana Roo 261,726,296 341,759,405 0 157,707,291 243,363,442 742,830,139 1,004,556,435 San Luis Potosí 642,146,038 88,416,956 0 215,152,995 183,351,124 486,921,075 1,129,067,113 Sinaloa 1,063,815,252 1,211,022,968 74,845,924 201,135,623 250,464,705 1,737,469,220 2,801,284,472 Sonora 3,012,278,741 155,608,466 144,631,226 210,881,947 247,262,583 758,384,222 3,770,662,963 Tabasco 1,750,332,322 24,989,053 0 183,563,028 81,386,846 289,938,927 2,040,271,249 Tamaulipas 549,043,317 58,045,264 787,967 240,349,955 258,805,392 557,988,578 1,107,031,895 Tlaxcala 209,852,225 315,790,465 0 106,095,071 57,486,139 479,371,675 689,223,899 Veracruz 1,220,008,250 78,308,760 7,471,814 521,469,431 357,701,344 964,951,349 2,184,959,599 Yucatán 824,602,417 312,292,681 8,261,634 159,958,873 165,345,109 645,858,297 1,470,460,713 Zacatecas 232,947,618 26,573,891 0 118,214,452 114,874,912 259,663,255 492,610,872 Totales 26,674,388,813 8,928,893,913 2,976,297,971 8,928,893,913 8,928,893,913 29,762,979,709 56,437,368,521
Table 48.
Differences of the Fiscalization and Collection Fund (FOFIR) by the 2024 final adjustment. (Pesos)
Entities Preliminary Definitive Differences Absolute Rel%
Aguascalientes 838,072,855 838,224,160 151,305 0.0% Baja California 1,769,186,231 1,679,707,726 -89,478,505 -5.1% Baja California Sur 308,018,798 310,482,768 2,463,970 0.8% Campeche 323,099,226 321,432,001 -1,667,225 -0.5% Coahuila 986,574,003 988,474,110 1,900,107 0.2% Colima 265,154,984 264,262,875 -892,109 -0.3% Chiapas 1,604,938,520 1,581,849,853 -23,088,667 -1.4% Chihuahua 1,783,297,646 1,780,710,855 -2,586,791 -0.1% Ciudad de México 4,954,105,912 4,951,085,381 -3,020,531 -0.1% Durango 692,402,390 697,553,090 5,150,700 0.7% Guanajuato 3,211,590,761 3,227,000,877 15,410,116 0.5% Guerrero 930,070,872 931,026,002 955,130 0.1% Hidalgo 854,001,252 855,415,533 1,414,281 0.2% Jalisco 3,128,821,106 3,138,187,380 9,366,274 0.3% México 6,905,789,252 6,940,025,830 34,236,578 0.5% Michoacán 1,327,055,128 1,327,061,082 5,954 0.0% Morelos 539,540,848 539,496,079 -44,769 0.0% Nayarit 374,058,775 371,321,415 -2,737,360 -0.7% Nuevo León 3,091,376,013 3,089,893,949 -1,482,064 0.0% Oaxaca 1,654,414,949 1,642,995,235 -11,419,714 -0.7% Puebla 2,076,058,937 2,080,575,300 4,516,363 0.2% Querétaro 2,153,676,667 2,190,457,811 36,781,144 1.7% Quintana Roo 1,025,378,420 1,004,556,435 -20,821,985 -2.0% San Luis Potosí 1,142,260,519 1,129,067,113 -13,193,406 -1.2% Sinaloa 2,752,429,606 2,801,284,472 48,854,866 1.8% Sonora 3,776,282,328 3,770,662,963 -5,619,365 -0.1% Tabasco 2,039,897,666 2,040,271,249 373,583 0.0% Tamaulipas 1,111,853,037 1,107,031,895 -4,821,142 -0.4% Tlaxcala 675,921,321 689,223,899 13,302,578 2.0% Veracruz 2,187,079,682 2,184,959,599 -2,120,083 -0.1% Yucatán 1,468,989,414 1,470,460,713 1,471,299 0.1% Zacatecas 492,159,818 492,610,872 451,054 0.1% Totales 56,443,556,936 56,437,368,521 -6,188,414 0.0%
Table 49.
Calculation of the participation coefficient relative to the Extraction of Oil and Gas for 2024.
Extraction of Oil and Gas Participation Coefficient d/ Entities Gross Production 1/ (Millions of pesos) (1) (2=(1/ S 1)100)
Aguascalientes Baja California Baja California Sur Campeche 521,778 57.847637 Coahuila Colima Chiapas 20,419 2.263753 Chihuahua Ciudad de México Durango Guanajuato Guerrero Hidalgo Jalisco México Michoacán Morelos Nayarit Nuevo León Oaxaca Puebla Querétaro Quintana Roo San Luis Potosí Sinaloa Sonora Tabasco 267,888 29.699705 Tamaulipas 35,215 3.904173 Tlaxcala Veracruz 56,687 6.284732 Yucatán Zacatecas Totales 901,988 100.000000
1/ Source: Branch 2111: Oil and gas extraction. 2019 Economic Census of INEGI, published on July 16, 2020, on the INEGI website (www.inegi.org.mx).
d/ Definitive coefficients.
Table 50.
Calculation of the participation coefficient relative to the Production of Associated and Non-Associated Gas for 2024.
Production of Associated Gas Participation Coefficient d/ Entities and Non-Associated 2023 1/ (Million cubic feet) (1) (2=(1/ S 1)100)
Aguascalientes Baja California Baja California Sur Campeche 2,002 41.780289 Coahuila Colima Chiapas 95 1.978147 Chihuahua Ciudad de México Durango Guanajuato Guerrero Hidalgo Jalisco México Michoacán Morelos Nayarit Nuevo León Oaxaca Puebla Querétaro Quintana Roo San Luis Potosí Sinaloa Sonora Tabasco 1,855 38.729620 Tamaulipas 326 6.807957 Tlaxcala Veracruz 513 10.703987 Yucatán Zacatecas Totales 4,791 100.000000
1/ 2024 associated and non-associated natural gas production, provided by the Energy Information System. Ministry of Energy.
d/ Definitive coefficients.
Table 51.
Distribution and integration of the Hydrocarbon Extraction Fund of 2024. (Pesos)
Extraction of Production Oil of Associated Gas Total Entities Gross Production and Non-Associated
Aguascalientes 0 0 0 Baja California 0 0 0 Baja California Sur 0 0 0 Campeche 698,983,524 504,838,838 1,203,822,362 Coahuila 0 0 0 Colima 0 0 0 Chiapas 27,353,335 23,902,312 51,255,648 Chihuahua 0 0 0 Ciudad de México 0 0 0 Durango 0 0 0 Guanajuato 0 0 0 Guerrero 0 0 0 Hidalgo 0 0 0 Jalisco 0 0 0 México 0 0 0 Michoacán 0 0 0 Morelos 0 0 0 Nayarit 0 0 0 Nuevo León 0 0 0 Oaxaca 0 0 0 Puebla 0 0 0 Querétaro 0 0 0 Quintana Roo 0 0 0 San Luis Potosí 0 0 0 Sinaloa 0 0 0 Sonora 0 0 0 Tabasco 358,866,948 467,977,047 826,843,995 Tamaulipas 47,174,838 82,261,786 129,436,624 Tlaxcala 0 0 0 Veracruz 75,939,562 129,338,224 205,277,786 Yucatán 0 0 0 Zacatecas 0 0 0 Totales 1,208,318,207 1,208,318,207 2,416,636,414
Table 52.
Differences of the Hydrocarbon Extraction Fund by the 2024 final adjustment. (Pesos)
Entities Preliminary Definitive Differences Absolute Rel %
Aguascalientes 0 0 0 0 Baja California 0 0 0 0 Baja California Sur 0 0 0 0 Campeche 1,209,654,860 1,203,822,362 -5,832,498 -0.5% Coahuila 0 0 0 0 Colima 0 0 0 0 Chiapas 53,598,294 51,255,648 -2,342,646 -4.4% Chihuahua 0 0 0 0 Ciudad de México 0 0 0 0 Durango 0 0 0 0 Guanajuato 0 0 0 0 Guerrero 0 0 0 0 Hidalgo 0 0 0 0 Jalisco 0 0 0 0 México 0 0 0 0 Michoacán 0 0 0 0 Morelos 0 0 0 0 Nayarit 0 0 0 0 Nuevo León 0 0 0 0 Oaxaca 0 0 0 0 Puebla 0 0 0 0 Querétaro 0 0 0 0 Quintana Roo 0 0 0 0 San Luis Potosí 0 0 0 0 Sinaloa 0 0 0 0 Sonora 0 0 0 0 Tabasco 818,172,199 826,843,995 8,671,796 1.1% Tamaulipas 131,182,580 129,436,624 -1,745,956 -1.3% Tlaxcala 0 0 0 0 Veracruz 204,028,477 205,277,786 1,249,309 0.6% Yucatán 0 0 0 0 Zacatecas 0 0 0 0 Totales 2,416,636,410 2,416,636,414 5 0.0%
Table 53.
Differences in participations by the 2024 final adjustment. (Pesos)
Entities Fund Fund Tax Fund Fund General Fiscalization Special on Extraction of Total Participations Municipal and Services Fiscalization and Hydrocarbons Collection
Aguascalientes 244,387,110 -180,170 -757,736 151,305 0 243,600,509 Baja California 31,849,078 -1,186,234 -3,299,992 -89,478,505 0 -62,115,653 Baja California Sur 5,839,402 1,072,983 -82,199 2,463,970 0 9,294,156 Campeche 391,276,746 -761,609 1,580,477 -1,667,225 -5,832,498 384,595,891 Coahuila 16,318,516 644,793 -1,400,812 1,900,107 0 17,462,604 Colima 79,507,644 -420,508 -474,466 -892,109 0 77,720,561 Chiapas -172,637,697 1,790,772 -613,821 -23,088,667 -2,342,646 -196,892,059 Chihuahua -91,771,853 -665,866 -1,771,428 -2,586,791 0 -96,795,938 Ciudad de México 368,842,712 -1,284,956 -11,582,450 -3,020,531 0 352,954,775 Durango 209,301,760 993,501 -631,625 5,150,700 0 214,814,336 Guanajuato -272,145,420 -654,886 -1,504,161 15,410,116 0 -258,894,351 Guerrero -33,649,602 -1,000,954 -627,036 955,130 0 -34,322,462 Hidalgo -560,243,717 -258,763 -480,497 1,414,281 0 -559,568,696 Jalisco -337,608,364 601,871 -2,455,219 9,366,274 0 -330,095,438 México 551,821,918 2,217,576 -6,312,947 34,236,578 0 581,963,125 Michoacán -417,263,367 -2,830,248 3,510,465 5,954 0 -416,577,196 Morelos 67,718,831 -231,753 -414,136 -44,769 0 67,028,173 Nayarit -128,098,047 -1,007,338 -393,203 -2,737,360 0 -132,235,948 Nuevo León -18,058,635 -829,131 3,718,039 -1,482,064 0 -16,651,791 Oaxaca -187,385 -594,039 -678,368 -11,419,714 0 -12,879,506 Puebla -48,209,991 1,013,302 -450,881 4,516,363 0 -43,131,207 Querétaro 67,306,502 703,741 14,309,041 36,781,144 0 119,100,428 Quintana Roo 255,361,633 -351,536 -1,426,511 -20,821,985 0 232,761,601 San Luis Potosí 78,845,000 -1,233,867 -634,988 -13,193,406 0 63,782,739 Sinaloa -96,225,750 152,698 964,131 48,854,866 0 -46,254,055 Sonora 142,349,185 3,783,120 -1,446,723 -5,619,365 0 139,066,217 Tabasco -544,862,396 790,693 -747,457 373,583 8,671,796 -535,773,781 Tamaulipas -175,106,558 292,052 -1,248,489 -4,821,142 -1,745,956 -182,630,093 Tlaxcala -20,145,170 539,610 -188,017 13,302,578 0 -6,490,999 Veracruz 247,878,647 -3,170,410 15,565,060 -2,120,083 1,249,309 259,402,523 Yucatán 96,459,528 390,648 -328,643 1,471,299 0 97,992,832 Zacatecas 24,235,615 -474,682 304,601 451,054 0 24,516,588 Totales -36,914,125 -2,149,590 9 -6,188,414 5 -45,252,115
Table 54.
Participations by 0.136% of the federally distributable tax collection by the 2024 final adjustment. (Pesos)
Entities/municipalities Coefficient Participation Participation by entity
Baja California 300,407,476.7 Ensenada, B.C. 0.123704 7,595,907 Mexicali, B.C. 1.671941 102,663,604 Tecate, B.C. 0.788207 48,398,929 Tijuana, B.C. 2.308471 141,749,036 Baja California Sur 701,778 La Paz, B.C.S. 0.011429 701,778 Campeche 15,887,379 Cd. del Carmen, Camp. 0.258736 15,887,379 Chiapas 9,936,722 Suchiate, Chis. 0.161826 9,936,722 Chihuahua 310,808,795 Ascensión, Chih. 0.022395 1,375,117 Cd. Juárez, Chih. 4.960713 304,606,897 Ojinaga, Chih. 0.078607 4,826,781 Coahuila 168,642,822 Cd. Acuña, Coah. 0.290632 17,845,928 Piedras Negras, Coah. 2.455821 150,796,894 Colima 200,326,037 Manzanillo, Col. 3.262434 200,326,037 Guerrero 4,446,254 Acapulco, Gro. 0.072410 4,446,254 Michoacán 306,119,102 Lázaro Cárdenas, Mich. 4.985340 306,119,102 Nuevo León 90,256,078 Anáhuac, N.L. 1.469876 90,256,078 Oaxaca 6,446,401 Salina Cruz, Oax. 0.104984 6,446,401 Quintana Roo 35,609,785 Benito Juárez, Q.R. 0.163949 10,067,129 O. P. Blanco, Q.R. 0.415978 25,542,656 Sinaloa 15,260,238 Mazatlán, Sin. 0.248522 15,260,238 Sonora 267,252,321 Agua Prieta, Son. 0.148869 9,141,126 Guaymas, Son. 0.021649 1,329,336 Naco, Son. 0.067377 4,137,223 Nogales, Son. 4.037940 247,945,076 P.E. Calles (Sonoyta), Son. 0.017203 1,056,328 San Luis R.C., Son. 0.059332 3,643,232 Tamaulipas 4,032,191,872 Altamira, Tamps. 9.428701 578,958,577 Cd. Camargo, Tamps. 0.070822 4,348,750 Cd. M. Alemán, Tamps. 0.204928 12,583,340 Cd. Madero, Tamps. 1.250704 76,798,042 Matamoros, Tamps. 3.839924 235,786,136 Nuevo Laredo, Tamps. 46.692027 2,867,070,569 Reynosa, Tamps. 2.753885 169,099,146 Río Bravo, Tamps. 0.077860 4,780,925 Tampico, Tamps. 1.347902 82,766,386 Veracruz 334,706,336 Coatzacoalcos, Ver. 0.174223 10,697,975 Tuxpan, Ver. 0.640148 39,307,543 Veracruz, Ver. 4.636530 284,700,818 Yucatán 41,386,298 Progreso, Yuc. 0.674002 41,386,298 Total 100.000000 6,140,385,695 6,140,385,695
Federally Distributable Tax Collection (RFP) 4,514,989,481,693 0.136% of RFP 6,140,385,695
Table 55.
Differences in participations by the 0.136% of the Federally Distributable Tax Collection by the final adjustment of 2024. (Pesos)
Entities/municipalities Provisional Preliminary Differences Absolute Rel %
Baja California Ensenada, B.C. 7,596,269 7,595,907 -362 -0.00 Mexicali, B.C. 102,668,493 102,663,604 -4,889 -0.00 Tecate, B.C. 48,401,233 48,398,929 -2,304 -0.00 Tijuana, B.C. 141,755,786 141,749,036 -6,750 -0.00 Baja California Sur La Paz, B.C.S. 701,811 701,778 -33 -0.00 Campeche Cd. del Carmen, Camp. 15,888,136 15,887,379 -757 -0.00 Chiapas Suchiate, Chis. 9,937,196 9,936,722 -474 -0.00 Chihuahua Ascensión, Chih. 1,375,181 1,375,117 -64 -0.00 Cd. Juárez, Chih. 304,621,399 304,606,897 -14,502 -0.00 Ojinaga, Chih. 4,827,012 4,826,781 -231 -0.00 Coahuila Cd. Acuña, Coah. 17,846,777 17,845,928 -849 -0.00 Piedras Negras, Coah. 150,804,075 150,796,894 -7,181 -0.00 Colima Manzanillo, Col. 200,335,574 200,326,037 -9,537 -0.00 Guerrero Acapulco, Gro. 4,446,467 4,446,254 -213 -0.00 Michoacán Lázaro Cárdenas, Mich. 306,133,677 306,119,102 -14,575 -0.00 Nuevo León Anáhuac, N.L. 90,260,374 90,256,078 -4,296 -0.00 Oaxaca Salina Cruz, Oax. 6,446,709 6,446,401 -308 -0.00 Quintana Roo Benito Juárez, Q.R. 10,067,607 10,067,129 -478 -0.00 O. P. Blanco, Q.R. 25,543,873 25,542,656 -1,217 -0.00 Sinaloa Mazatlán, Sin. 15,260,964 15,260,238 -726 -0.00 Sonora Agua Prieta, Son. 9,141,562 9,141,126 -436 -0.00 Guaymas, Son. 1,329,399 1,329,336 -63 -0.00 Naco, Son. 4,137,420 4,137,223 -197 -0.00 Nogales, Son. 247,956,881 247,945,076 -11,805 -0.00 P.E. Calles (Sonoyta), Son. 1,056,379 1,056,328 -51 -0.00 San Luis R.C., Son. 3,643,405 3,643,232 -173 -0.00 Tamaulipas Altamira, Tamps. 578,986,141 578,958,577 -27,564 -0.00 Cd. Camargo, Tamps. 4,348,957 4,348,750 -207 -0.00 Cd. M. Alemán, Tamps. 12,583,939 12,583,340 -599 -0.00 Cd. Madero, Tamps. 76,801,698 76,798
case, due to the differences derived from the adjustments to provisional payments and the final adjustment
for the fiscal year 2025.
Sincerely.
Mexico City, June 11, 2025. - The Head of the Unit for Coordination with Federal Entities, in substitution for the absence of the titular person of the Secretariat of Finance and Public Credit, from the titular persons of the Undersecretariat of Finance and Public Credit, of Revenues, of Expenditures, of the Federal Tax Procuratorate, of the Federal Tax Procuratorate for Amparos, of the Federal Tax Procuratorate for Legislation and Consultation, of the Federal Tax Procuratorate for Financial Affairs, and of the Federal Tax Procuratorate for Investigations, based on the first paragraph of article 50 of the Internal Regulations of the Secretariat of Finance and Public Credit, Fernando Renoir Baca Rivera. - Signature.
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