2026-07-27 | DOF 5794757Added · Updated
The Agreement of the Secretary of Finance and Public Credit discloses the federally distributable tax revenue collected in May 2026 and the resulting federal participations distributed to states and municipalities for June 2026, as well as the first quarterly adjustment for the period of January to April 2026. The document details the integration of various funds, including the General Participation Fund, Municipal Development Fund, Hydrocarbon Extraction Fund, Compensation Fund, and specific taxes on production and services, along with the calculation of participation coefficients based on GDP, population, and local tax revenues. It provides comprehensive tables outlining the revenue amounts, coefficient calculations, and final distribution amounts for each federative entity.
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DOF: 27/07/2026
AGREEMENT by which the report on federally distributable tax revenue and federal participations is made known, as well as the calculation procedures, for the month of June 2026 and for the adjustment of participations of the first quarter of 2026.
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of Finance and Public Credit.
AGREEMENT 107/2026
AGREEMENT BY WHICH THE REPORT ON FEDERALLY DISTRIBUTABLE TAX REVENUE AND FEDERAL PARTICIPATIONS IS MADE KNOWN, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF JUNE 2026 AND FOR THE ADJUSTMENT OF PARTICIPATIONS OF THE FIRST QUARTER OF 2026.
ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance 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 Finance and Public Credit, and
CONSIDERING
·
The integration of the federally distributable tax revenue of the month of May 2026, with which the participations in federal revenues of the month of June 2026 were calculated, as well as the corresponding one for the period from January to
April 2026, with which the differences of the first quarterly adjustment of said exercise were calculated,
in accordance with articles 2o., 2o.-A, 3o.-A,
4o.-A, 4o.-B and 7o. of the Fiscal Coordination Law, by concept
of the General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund;
the Compensation Fund; the specific participations in the special tax on
production and services; the 0.136% of the federally distributable tax revenue corresponding to the municipalities
bordering the border or the coasts through which goods physically 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 the country of the
hydrocarbons is physically 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 Hydrocarbon Extraction Fund;
the Compensation Fund; the specific participations of the special tax on production and services;
the 0.136% of the federally distributable tax revenue corresponding to the municipalities bordering the border or the
coasts through which goods physically 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 the country of the hydrocarbons is physically carried out, with which
the distribution of the participations of June 2026 and of the first quarterly adjustment of 2026 was carried out,
in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law, and
·
The distribution and integration of the General Participation Fund; the Municipal Development Fund; the Fund
of Hydrocarbon Extraction; the Compensation Fund; the specific participations of the special tax
on production and services; the participations of the 0.136% of the federally distributable tax revenue
corresponding to the municipalities bordering the border
or the coasts through which goods physically enter or leave
the country that are imported or exported, and 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 the country of the hydrocarbons is physically carried out, of the month of June 2026 and of the first quarterly adjustment
of 2026, in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. 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 federally distributable tax revenue of May 2026 is disclosed,
the participations in federal revenues for the month of June 2026, as well as the procedure followed in the
determination and integration of the same, by federative entities and, if applicable, by municipalities. The figures
corresponding to the month of June 2026 do not include deductions derived from financial commitments contracted by the
federative entities.
·
Table 1. Federally distributable tax revenue of May 2026, applicable for the calculation
of participations for the month
of June 2026, in accordance with articles 2o. and 7o. of the Fiscal Coordination Law.
·
Table 2. Integration of the participation funds of June 2026, in accordance with what is established in the
articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law.
·
Table 3. Calculation of the participation coefficients of the first part of the growth of the General Fund of
Participations for 2026, in accordance with article 2o. of the Fiscal Coordination Law.
·
Table 4. Calculation of the participation coefficients of the second part of the growth of the General Fund of
Participations for 2026, in accordance with article 2o. of the Fiscal Coordination Law.
·
Table 5. Calculation of the participation coefficients of the third part of the growth of the General Fund of
Participations for 2026, in accordance with article 2o. of the Fiscal Coordination Law.
·
Table 6. Reimbursement of 80% of the collection of Special Tax Bases (BET)
of 1989, which are
added to the General Participation Fund of June 2026, in accordance with article 2o. of the Fiscal Coordination
Law.
·
Table 7. Integration of the General Participation Fund of June 2026, in accordance with articles 2o., 5o. and
7o. of the Fiscal Coordination Law.
·
Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund
for 2026, in accordance with article 2o.-A, fraction III of the Fiscal Coordination Law.
·
Table 9. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund
for 2026, in accordance with article 2o.-A, fraction III of the Fiscal Coordination Law.
·
Table 10. Distribution and integration of the Municipal Development Fund of June 2026, in accordance with articles
2o.-A, 5o. and 7o. of the Fiscal Coordination Law.
·
Table 11. Amounts of the special tax on production and services of the 2025 exercise, in accordance with article 3o.- A of the Fiscal Coordination Law.
·
Table 12. Coefficients of the specific participations in the special tax on production and services of
2026, in accordance with article 3o.-A of the Fiscal Coordination Law.
·
Table 13. Participations in the special tax on production and services of June 2026, in accordance with the
articles 3o.-A and 7o. of the Fiscal Coordination Law.
·
Table 14. Determination of the participations of gasoline and diesel of May 2026, in accordance with article 4o.-A
of the Fiscal Coordination Law.
·
Table 15. Calculation of the non-mining per capita GDP by state, in accordance with article 4o.-A of the
Fiscal Coordination Law.
·
Table 16. The ten entities with the lowest non-mining per capita GDP, in accordance with article 4o.-A of the Law
of Fiscal Coordination.
·
Table 17. Calculation of the participation coefficient of the Compensation Fund for 2026, in accordance with article
4o.-A of the Fiscal Coordination Law.
·
Table 18. Distribution of the Compensation Fund of May 2026, in accordance with article 4o.-A of the Law
of Fiscal Coordination.
·
Table 19. Calculation of the participation coefficient related to the Extraction of Oil and Gas for 2026, in accordance
with article 4o.-B of the Fiscal Coordination Law.
·
Table 20. Calculation of the participation coefficient related to the Production of Associated and Non-Associated Gas for
2026, in accordance with article 4o.-B of the Fiscal Coordination Law.
·
Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of June 2026, in accordance with the
article 4o.-B of the Fiscal Coordination Law.
·
Table 22. Provisional participations of June 2026, in accordance with article 7o. of the Fiscal Coordination Law
·
Table 23. Determination of the coefficients of the participations for 0.136% of the federally distributable tax
revenue for the 2026 exercise, in accordance with article 2o.-A, fraction I of the Fiscal Coordination Law
·
Table 24. Provisional participations for 0.136% of the federally distributable tax revenue of June 2026, of
conformity with articles 2o.-A, fraction I and 7o. of the Fiscal Coordination Law.
·
Table 25. Calculation and distribution of participations to municipalities through which hydrocarbons are exported of June
2026, in accordance with article 2o.-A, fraction II of the Fiscal Coordination Law.
Table 1.
Federally distributable tax revenue of May 2026,
p/
applicable for the calculation of participations for the month
of June 2026.
Concepts
Thousands of pesos
Tax Revenues
368,439,646
Rent 1/
164,162,125
Value Added
141,031,742
Special on Production and Services
43,387,830
Article 2o, fraction I, subsection D)
24,553,546
Alcoholic Beverages
1,781,718
Beers
4,114,549
Tobacco
926,753
Energy Drinks
7,235
Telecommunications
619,453
Flavored beverages
6,653,615
Non-Basic Foods with High Caloric Density
3,698,872
Pesticides
148,460
Fossil Fuels
881,551
Video games with violence
0
Other withholdings
2,076
Import
14,898,128
Export
0
Surcharges and updates
4,923,247
Not Included 2/
20,087
Mining Right
16,488
Petroleum
20,690,146
Mexican Oil Fund for Stabilization and Development 3/
20,690,842
ISR contracts and assignments 3/
-696
Ordinary right on hydrocarbons
0
Gross Federally Distributable Tax Revenue 4/
389,129,792
Less:
4,146,590
20% of Alcoholic Beverages
356,344
20% of Beers
822,910
8% of Tobacco
74,140
Economic Incentives
2,868,196
Lotteries, raffles, contests (prizes) articles 138 and 169 of the Income Tax Law
25,000
Federally Distributable Tax Revenue 5/
384,983,202
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. (Thirteenth Fraction of Article second of the
Transitory Provisions of the ISR Law for 2020).
2/ Number 1.19 of article 1o. of the Federation Income Law for the Fiscal Exercise of 2026: Taxes not included in the
Current Income Law, Caused in Previous Fiscal Exercises 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, of the SHCP.
5/ Source: Unit of Coordination with Federative Entities, of the SHCP.
Table 2.
Integration of the participation funds of June 2026.
(Pesos)
Concepts
Amount
Federally Distributable Tax Revenue
384,983,202,184
110,761,689,167
274,221,513,017
General Participation Fund
22,152,337,833
54,844,302,603
5.1) First part 60% of the 2026 growth (5 x 60%)
32,906,581,562
5.2) Second part 30% of the 2026 growth (5 x 30%)
16,453,290,781
5.3) Third part 10% of the 2026 growth (5 x 10%)
5,484,430,260
76,996,640,437
Municipal Development Fund
177,829,258,750
207,153,943,434
1,778,292,588
2,071,539,434
10.1) First part 70% of the 2026 growth (10 x 70%)
1,450,077,604
10.2) Second part 30% of the 2026 growth (10 x 30%)
621,461,830
3,849,832,022
Participations in the Special Tax on Production and Services
74,140,252
822,909,784
356,343,673
1,253,393,709
Participations for 0.136% of Federally Distributable Tax Revenue
523,577,155
Hydrocarbon Extraction Fund of June 2026
170,762,730
85,381,365
85,381,365
170,762,730
Compensation Fund of May 2026
2,941,194,849
Special Tax on Production and Services of May 2026
534,762,700
Special Tax on Production and Services of May 2026
19,673,344
Tax on Production and Services reported by the entities in April 2026
3,576,972
Special Tax on Production and Services reported by the entities in April 2026
538,339,671
Table 3.
Calculation of the participation coefficients of the first part of the growth of the
General Participation Fund for 2026.
Result
GDP
GDP
Variation
Population e/
variation GDP
Participation
Entities
2023
2024
2024/2023
2026
by population
coefficients 1/
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ å 5)100)
Aguascalientes
424,041,038
435,173,210
1.026253
1,531,396
1,571,599
1.135148
Baja California
1,248,958,117
1,292,417,521
1.034797
3,830,329
3,963,611
2.862872
Baja California Sur
235,075,861
251,902,223
1.071578
928,591
995,058
0.718719
Campeche
600,899,202
520,398,428
0.866033
935,371
810,062
0.585099
Coahuila
1,180,088,820
1,236,355,664
1.047680
3,590,747
3,761,954
2.717218
Colima
204,172,711
214,421,765
1.050198
762,355
800,624
0.578282
Chiapas
499,823,695
532,775,844
1.065928
5,891,372
6,279,776
4.535812
Chihuahua
1,235,956,187
1,282,412,409
1.037587
4,015,493
4,166,424
3.009362
Mexico City
4,714,038,082
5,019,086,938
1.064711
9,336,468
9,940,638
7.180011
Durango
412,374,115
451,314,096
1.094429
1,968,132
2,153,980
1.555796
Guanajuato
1,413,043,069
1,521,161,531
1.076515
6,402,249
6,892,115
4.978097
Guerrero
406,787,621
430,966,290
1.059438
3,569,633
3,781,805
2.731555
Hidalgo
544,779,418
585,823,220
1.075340
3,215,821
3,458,102
2.497748
Jalisco
2,396,338,446
2,528,861,330
1.055302
8,750,952
9,234,899
6.670264
Mexico
2,883,021,204
3,052,582,506
1.058814
17,753,727
18,797,890
13.577506
Michoacán
881,074,925
922,949,796
1.047527
4,945,881
5,180,944
3.742138
Morelos
341,344,156
355,087,156
1.040261
1,988,503
2,068,563
1.494100
Nayarit
218,524,605
226,764,339
1.037706
1,279,298
1,327,535
0.958864
Nuevo León
2,508,047,719
2,698,173,018
1.075806
6,234,433
6,707,041
4.844421
Oaxaca
575,507,319
631,307,638
1.096958
4,178,688
4,583,847
3.310865
Puebla
1,101,798,435
1,184,829,794
1.075360
6,638,706
7,138,998
5.156418
Querétaro
771,420,538
800,779,464
1.038058
2,535,155
2,631,639
1.900803
Quintana Roo
506,151,626
512,293,497
1.012134
1,975,372
1,999,342
1.444102
San Luis Potosí
749,045,737
776,825,450
1.037087
2,951,151
3,060,600
2.210637
Sinaloa
691,765,006
708,269,470
1.023858
3,085,699
3,159,319
2.281941
Sonora
1,066,140,938
1,101,556,783
1.033219
3,035,624
3,136,464
2.265433
Tabasco
755,926,952
696,392,466
0.921243
2,578,825
2,375,725
1.715959
Tamaulipas
944,396,524
1,003,380,332
1.062457
3,602,540
3,827,542
2.764591
Tlaxcala
190,382,859
199,483,012
1.047799
1,426,175
1,494,345
1.079349
Veracruz
1,354,310,854
1,439,874,641
1.063179
8,066,173
8,575,784
6.194193
Yucatán
506,034,200
546,558,258
1.080082
2,456,821
2,653,567
1.916642
Zacatecas
305,155,572
346,668,814
1.136040
1,689,186
1,918,982
1.386059
Totals
31,866,425,551
33,506,846,903
33.513377
131,150,866
138,448,775
100.000000
Source: GDP INEGI, December 05, 2025.
GDP. In thousands of current pesos.
e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website
1/ Preliminary coefficients.
Table 4.
Calculation of the participation coefficients of the second part of the growth of the
General Participation Fund for 2026.
Tax and Right Growth p/
Result
Mean
Population e/
moving average
Participation
Entities
2023/2022
2024/2023
2025/2024
moving average IE
2026
by population
coefficients 1/
(1)
(2)
(3)
(4=( å ( 1 + 2 + 3 )/ 3 ))
(5)
(6=4*5)
(7=(6/ å 6)100)
Aguascalientes
1.169
1.120
1.114
1.134
1,531,396
1,737,186
1.185677
Baja California
1.286
1.110
1.087
1.161
3,830,329
4,447,138
3.035293
Baja California Sur
1.142
1.057
1.088
1.096
928,591
1,017,323
0.694351
Campeche
1.201
0.998
0.919
1.039
935,371
971,973
0.663398
Coahuila
1.027
1.229
1.238
1.165
3,590,747
4,181,500
2.853989
Colima
1.089
1.083
1.124
1.099
762,355
837,762
0.571796
Chiapas
1.085
1.068
1.544
1.232
5,891,372
7,259,797
4.955011
Chihuahua
1.092
1.039
1.125
1.085
4,015,493
4,358,240
2.974618
Mexico City
1.105
1.080
1.244
1.143
9,336,468
10,671,518
7.283604
Durango
1.320
1.093
1.103
1.172
1,968,132
2,306,397
1.574179
Guanajuato
1.114
1.067
1.096
1.092
6,402,249
6,991,678
4.772012
Guerrero
1.078
1.009
1.298
1.129
3,569,633
4,028,357
2.749464
Hidalgo
1.220
1.047
1.097
1.121
3,215,821
3,605,828
2.461076
Jalisco
1.150
1.094
1.156
1.133
8,750,952
9,918,726
6.769803
Mexico
1.111
1.155
1.060
1.108
17,753,727
19,679,734
13.431958
Michoacán
0.976
1.064
1.097
1.046
4,945,881
5,171,427
3.529640
Morelos
1.091
1.107
1.103
1.100
1,988,503
2,188,180
1.493493
Nayarit
1.143
1.076
1.162
1.127
1,279,298
1,441,921
0.984151
Nuevo León
1.136
1.059
1.107
1.101
6,234,433
6,862,310
4.683715
Oaxaca
1.138
1.166
1.130
1.145
4,178,688
4,783,053
3.264565
Puebla
1.129
1.065
1.085
1.093
6,638,706
7,255,226
4.951891
Querétaro
1.091
1.069
1.091
1.084
2,535,155
2,747,979
1.875571
Quintana Roo
1.349
1.098
1.069
1.172
1,975,372
2,314,635
1.579802
San Luis Potosí
1.222
1.063
1.183
1.156
2,951,151
3,412,006
2.328787
Sinaloa
1.061
1.039
1.050
1.050
3,085,699
3,240,121
2.211471
Sonora
1.121
1.086
1.199
1.136
3,035,624
3,447,305
2.352880
Tabasco
1.188
1.045
1.109
1.114
2,578,825
2,872,850
1.960799
Tamaulipas
1.100
1.103
1.104
1.103
3,602,540
3,971,843
2.710891
Tlaxcala
1.185
1.049
1.091
1.108
1,426,175
1,580,852
1.078975
Veracruz
1.054
1.080
1.073
1.069
8,066,173
8,623,233
5.885593
Yucatán
1.099
1.042
1.185
1.108
2,456,821
2,722,907
1.858459
Zacatecas
1.171
1.016
1.126
1.104
1,689,186
1,865,255
1.273088
Totals
1.129
1.086
1.137
35.725
131,150,866
146,514,259
100.000000
IE. Collection of taxes and local rights.
e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the website of the
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 2026.
Taxes and
Result
rights (IE)
Population e/
IE 2024
Participation
Entities
local 2025 p/
2026
by population
coefficients 1/
(1)
(2)
(3=2*1)
(4=(3/ å 3)100)
Aguascalientes
5,999,239,609
1,531,396
9,187,211,540,708,270
0.250282
Baja California
32,050,362,891
3,830,329
122,763,434,442,764,000
3.344381
Baja California Sur
6,240,882,605
928,591
5,795,227,418,957,410
0.157876
Campeche
3,313,630,825
935,371
3,099,474,178,224,000
0.084437
Coahuila
16,399,735,233
3,590,747
58,887,300,089,931,400
1.604236
Colima
3,126,852,128
762,355
2,383,771,353,748,700
0.064940
Chiapas
8,053,623,880
5,891,372
47,446,894,225,045,500
1.292571
Chihuahua
29,378,013,855
4,015,493
117,967,208,988,174,000
3.213720
Mexico City
103,599,810,122
9,336,468
967,256,312,010,129,000
26.350465
Durango
5,695,831,479
1,968,132
11,210,148,199,856,500
0.305392
Guanajuato
22,628,728,014
6,402,249
144,874,751,297,047,000
3.946748
Guerrero
5,343,602,918
3,569,633
19,074,701,313,811,100
0.519642
Hidalgo
6,359,045,350
3,215,821
20,449,551,576,482,400
0.557097
Jalisco
37,400,090,365
8,750,952
327,286,395,575,510,000
8.916095
Mexico
53,147,294,196
17,753,727
943,562,551,942,338,000
25.704988
Michoacán
9,995,352,838
4,945,881
49,435,825,688,029,200
1.346755
Morelos
5,098,806,088
1,988,503
10,138,991,202,227,300
0.276211
Nayarit
4,160,780,168
1,279,298
5,322,877,747,976,130
0.145008
Nuevo León
44,971,267,966
6,234,433
280,370,357,056,330,000
7.637985
Oaxaca
5,676,564,891
4,178,688
23,720,593,589,237,200
0.646208
Puebla
12,070,661,710
6,638,706
80,133,574,318,678,300
2.183038
Querétaro
16,610,144,570
2,535,155
42,109,291,057,687,900
1.147162
Quintana Roo
19,369,943,128
1,975,372
38,262,843,296,248,500
1.042375
San Luis Potosí
8,859,478,216
2,951,151
26,145,657,997,866,100
0.712273
Sinaloa
13,161,541,989
3,085,699
40,612,556,954,069,600
1.106387
Sonora
16,407,372,864
3,035,624
49,806,614,843,817,800
1.356856
Tabasco
4,819,016,505
2,578,825
12,427,400,239,460,800
0.338553
Tamaulipas
15,297,439,759
3,602,540
55,109,638,629,387,900
1.501323
Tlaxcala
2,196,216,088
1,426,175
3,132,188,478,747,190
0.085329
Veracruz
15,085,123,820
8,066,173
121,679,218,455,935,000
3.314844
Yucatán
8,921,829,182
2,456,821
21,919,337,293,118,900
0.597137
Zacatecas
5,425,831,297
1,689,186
9,165,238,264,494,110
0.249684
Totals
546,864,114,547
131,150,866
3,670,737,139,266,040,000
100.000000
Source: Public Accounts of the entities.
IE. Collection of local taxes and fees in current pesos.
e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 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 of June 2026. (Pesos)
Update to Entities 80% BET June 2026 e/ of 1989
21.5446
Aguascalientes
788,208
16,981,626
Baja California
2,954,803
63,660,049
Baja California Sur
772,438
16,641,868
Campeche
812,889
17,513,368
Coahuila
2,247,592
48,423,471
Colima
323,808
6,976,314
Chiapas
7,283,222
156,914,105
Chihuahua
8,146,362
175,510,111
Mexico City
971,991
20,941,157
Durango
4,235,805
91,258,724
Guanajuato
2,563,631
55,232,404
Guerrero
328,051
7,067,728
Hidalgo
271,544
5,850,307
Jalisco
9,576,691
206,325,977
Mexico
218,256
4,702,238
Michoacán
2,455,046
52,892,984
Morelos
451,987
9,737,879
Nayarit
818,713
17,638,844
Nuevo León
3,047,369
65,654,346
Oaxaca
610,250
13,147,592
Puebla
1,221,283
26,312,054
Querétaro
1,435,730
30,932,229
Quintana Roo
53,930
1,161,900
San Luis Potosí
1,589,981
34,255,505
Sinaloa
9,406,668
202,662,899
Sonora
11,431,317
246,283,152
Tabasco
2,462,672
53,057,283
Tamaulipas
1,967,010
42,378,444
Tlaxcala
17,902
385,691
Veracruz
9,805,475
211,255,037
Yucatán
1,183,000
25,487,262
Zacatecas
853,445
18,387,131
Totals
90,307,069
1,945,629,679
e/ Estimated.
Table 7.
Integration of the General Participation Fund of June 2026. (Pesos)
Fund
General Participation Fund growth 2026
General
First
Second
Third
Reimbursement
Entities
Participations
Part
Part
Part
BET
Total
of 2007
C 1
C 2
C 3
2026
Aguascalientes
253,448,939
373,538,544
195,082,887
13,726,567
1,415,136
837,212,073
Baja California
635,563,001
942,073,291
499,405,665
183,420,242
5,305,004
2,265,767,203
Baja California Sur
160,245,947
236,505,958
114,243,546
8,658,621
1,386,822
521,040,894
Campeche
226,439,168
192,535,980
109,150,880
4,630,909
1,459,447
534,216,385
Coahuila
538,189,157
894,143,417
469,575,056
87,983,225
4,035,289
1,993,926,144
Colima
164,236,610
190,292,677
94,079,180
3,561,581
581,359
452,751,407
Chiapas
1,004,369,892
1,492,580,563
815,262,316
70,890,171
13,076,175
3,396,179,117
Chihuahua
629,999,297
990,278,065
489,422,561
176,254,225
14,625,843
2,300,579,991
Mexico City
2,744,713,747
2,362,696,268
1,198,392,522
1,445,172,886
1,745,096
7,752,720,519
Durango
288,519,244
511,959,227
259,004,292
16,749,027
7,604,894
1,083,836,683
Guanajuato
855,324,839
1,638,121,635
785,153,062
216,456,652
4,602,700
3,499,658,887
Guerrero
493,273,999
898,861,525
452,377,288
28,499,417
588,977
1,873,601,206
Hidalgo
395,380,932
821,923,519
404,928,048
30,553,574
487,526
1,653,273,598
Jalisco
1,432,795,987
2,194,955,966
1,113,855,309
488,996,990
17,193,831
5,247,798,083
Mexico
2,800,368,390
4,467,892,985
2,209,999,131
1,409,772,156
391,853
10,888,424,515
Michoacán
629,287,410
1,231,409,642
580,742,012
73,861,823
4,407,749
2,519,708,636
Morelos
323,614,323
491,657,188
245,728,686
15,148,617
811,490
1,076,960,304
Nayarit
217,191,062
315,529,367
161,925,175
7,952,885
1,469,904
704,068,392
Nuevo León
1,061,831,201
1,594,133,220
770,625,232
418,899,968
5,471,196
3,850,960,817
Oaxaca
538,451,268
1,089,491,356
537,128,302
35,440,822
1,095,633
2,201,607,381
Puebla
889,073,482
1,696,800,962
814,749,001
119,727,178
2,192,671
3,522,543,294
Querétaro
376,413,841
625,489,319
308,593,210
62,915,284
2,577,686
1,375,989,339
Quintana Roo
265,685,776
475,204,725
259,929,391
57,168,326
96,825
1,058,085,043
San Luis Potosí
414,546,142
727,445,046
383,162,160
39,064,099
2,854,625
1,567,072,071
Sinaloa
533,055,947
750,908,713
363,859,777
60,679,021
16,888,575
1,725,392,032
Sonora
552,077,699
745,476,397
387,126,258
74,415,818
20,523,596
1,779,619,768
Tabasco
919,495,148
564,663,553
322,615,897
18,567,717
4,421,440
1,829,763,756
Tamaulipas
623,742,505
909,732,408
446,030,856
82,339,039
3,531,537
2,065,376,345
Tlaxcala
229,036,641
355,176,761
177,526,899
4,679,787
32,141
766,452,230
Veracruz
1,338,567,778
2,038,297,194
968,373,691
181,800,320
17,604,586
4,544,643,570
Yucatán
350,185,660
630,701,345
305,777,618
32,749,574
2,123,938
1,321,538,135
Zacatecas
267,212,803
456,104,749
209,464,873
13,693,737
1,532,261
948,008,423
Totals
22,152,337,833
32,906,581,562
16,453,290,781
5,484,430,260
162,135,807
77,158,776,243
Table 8.
Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2026.
Water and property tax collection
Result
2024
2025
Variation
Population e/
Variation
Participation
Entities
2025/2024
2026
by population
coefficients
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ å 5)100)
Aguascalientes
2,325,992,855
2,685,180,317
1.154423
1,531,396
1,767,879
1.217725
Baja California
13,420,132,605
15,205,577,447
1.133042
3,830,329
4,339,925
2.989365
Baja California Sur
2,519,870,154
2,654,174,283
1.053298
928,591
978,083
0.673709
Campeche
517,415,843
550,844,550
1.064607
935,371
995,803
0.685915
Coahuila
4,784,874,505
5,238,424,574
1.094788
3,590,747
3,931,108
2.707770
Colima
1,573,298,254
1,761,626,340
1.119703
762,355
853,611
0.587972
Chiapas
1,815,319,906
2,015,743,275
1.110407
5,891,372
6,541,819
4.506042
Chihuahua
9,521,809,148
10,593,672,612
1.112569
4,015,493
4,467,514
3.077250
Mexico City
33,493,698,824
38,907,672,159
1.161642
9,336,468
10,845,629
7.470532
Durango
1,513,863,761
1,682,810,165
1.111599
1,968,132
2,187,775
1.506952
Guanajuato
8,649,635,331
9,505,316,553
1.098927
6,402,249
7,035,603
4.846164
Guerrero
1,892,957,129
2,078,450,286
1.097991
3,569,633
3,919,426
2.699723
Hidalgo
2,561,806,971
2,753,891,044
1.074980
3,215,821
3,456,943
2.381162
Jalisco
12,962,869,372
14,385,676,589
1.109760
8,750,952
9,711,458
6.689309
Mexico
16,658,474,505
17,892,416,722
1.074073
17,753,727
19,068,798
13.134698
Michoacán
3,596,469,228
4,081,188,314
1.134776
4,945,881
5,612,469
3.865901
Morelos
2,040,265,749
2,177,978,663
1.067498
1,988,503
2,122,722
1.462143
Nayarit
1,039,445,326
1,264,832,168
1.216834
1,279,298
1,556,693
1.072259
Nuevo León
14,903,709,928
16,472,101,478
1.105235
6,234,433
6,890,513
4.746225
Oaxaca
780,859,947
959,523,539
1.228804
4,178,688
5,134,787
3.536871
Puebla
3,842,817,237
4,275,370,590
1.112562
6,638,706
7,385,969
5.087498
Querétaro
6,342,492,623
6,951,984,946
1.096097
2,535,155
2,778,775
1.914036
Quintana Roo
6,088,161,317
6,371,125,057
1.046478
1,975,372
2,067,183
1.423887
San Luis Potosí
2,527,538,116
2,740,573,920
1.084286
2,951,151
3,199,891
2.204104
Sinaloa
5,096,208,896
5,225,519,381
1.025374
3,085,699
3,163,995
2.179378
Sonora
5,072,399,122
5,527,852,624
1.089791
3,035,624
3,308,194
2.278703
Tabasco
567,303,935
665,596,908
1.173263
2,578,825
3,025,641
2.084079
Tamaulipas
5,005,541,870
5,440,571,346
1.086910
3,602,540
3,915,635
2.697112
Tlaxcala
461,261,777
558,824,590
1.211513
1,426,175
1,727,829
1.190139
Veracruz
4,968,141,044
5,256,423,850
1.058026
8,066,173
8,534,223
5.878422
Yucatán
1,981,620,237
2,285,077,031
1.153136
2,456,821
2,833,048
1.951420
Zacatecas
1,504,822,070
1,621,236,790
1.077361
1,689,186
1,819,863
1.253532
Totals
180,031,077,585
199,787,258,107
1.109738
131,150,866
145,178,804
100.000000
e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 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 of 30% of the growth of the Municipal Development Fund for 2026.
Property tax municipalities
coordinated with the
entity
in their administration
Population 2020
municipalities
coordinated
administration
property tax d/
Value
Entities
Variation
(quotient)
Minimum
min (3), 2
Result
Minimum value
Coefficients
of
2024
2025
2025/2024
2
by population
participation 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/ å 6)100)
Aguascalientes
850,625,579
1,006,304,035
1.183016
1.183016
1,425,607
1,686,517
1.687557
Baja California
2,886,843,301
3,329,266,578
1.153255
1.153255
3,769,020
4,346,641
4.349324
Baja California Sur
0
0
0
0
0
0
0.000000
Campeche
240,304,225
246,301,517
1.024957
1.024957
928,363
951,532
0.952119
Coahuila
731,139,070
847,664,550
1.159375
1.159375
1,071,443
1,242,205
1.242971
Colima
0
0
0
0
0
0
0.000000
Chiapas
168,744,903
193,904,937
1.149101
1.149101
2,070,929
2,379,707
2.381175
Chihuahua
3,253,691,495
3,767,991,076
1.158066
1.158066
3,489,381
4,040,935
4.043429
Mexico City
24,536,059,160
29,744,347,914
1.212271
1.212271
9,209,944
11,164,946
11.171837
Durango
591,384,511
648,030,063
1.095785
1.095785
1,832,650
2,008,190
2.009429
Guanajuato
3,510,856,000
3,769,893,042
1.073782
1.073782
6,064,973
6,512,457
6.516476
Guerrero
679,556,038
779,532,833
1.147121
1.147121
2,528,759
2,900,792
2.902582
Hidalgo
733,562,470
712,524,849
0.971321
0.971321
1,523,697
1,479,999
1.480913
Jalisco
6,395,821,273
7,528,828,779
1.177148
1.177148
7,726,819
9,095,610
9.101224
Mexico
6,407,888,886
6,984,088,556
1.089920
1.089920
14,087,373
15,354,115
15.363591
Michoacán
4,427,448
4,513,068
1.019338
1.019338
64,450
65,696
0.065737
Morelos
643,074,295
701,819,660
1.091351
1.091351
1,364,008
1,488,611
1.489530
Nayarit
15,609,304
18,796,582
1.204191
1.204191
217,392
261,781
0.261943
Nuevo León
3,260,574,368
3,784,091,539
1.160560
1.160560
4,641,448
5,386,678
5.390002
Oaxaca
151,638,244
153,346,984
1.011269
1.011269
270,955
274,008
0.274177
Puebla
1,160,205,109
1,381,969,290
1.191142
1.191142
3,831,718
4,564,121
4.566938
Querétaro
3,336,424,285
3,715,294,239
1.113556
1.113556
2,368,467
2,637,420
2.639048
Quintana Roo
751,473,680
806,538,274
1.073275
1.073275
719,774
772,516
0.772993
San Luis Potosí
165,542,630
193,177,671
1.166936
1.166936
1,107,577
1,292,472
1.293269
Sinaloa
2,127,337,721
2,198,676,450
1.033534
1.033534
3,026,943
3,128,449
3.130380
Sonora
1,967,250,935
2,188,507,989
1.112470
1.112470
2,651,135
2,949,309
2.951129
Tabasco
361,732,483
429,390,561
1.187039
1.187039
2,402,598
2,851,978
2.853738
Tamaulipas
668,416,644
735,334,258
1.100114
1.100114
2,669,871
2,937,161
2.938974
Tlaxcala
0
0
0
0
0
0
0.000000
Veracruz
1,321,010,367
1,341,464,845
1.015484
1.015484
7,092,332
7,202,149
7.206594
Yucatán
30,564,761
59,423,343
1.944178
1.944178
66,008
128,331
0.128411
Zacatecas
341,540,187
351,945,769
1.030467
1.030467
809,337
833,995
0.834509
Totals
67,293,299,371
77,622,969,248
1.153502
89,032,971
99,938,322
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 of June 2026. (Pesos)
Municipal Development Fund
Total
Base 2013
Growth 2026
Entities
70% first part
30% second part
Subtotal
Aguascalientes
42,831,004
17,657,964
10,487,525
28,145,488
70,976,492
Baja California
29,439,346
43,348,115
27,029,388
70,377,503
99,816,849
Baja California Sur
13,281,123
9,769,307
0
9,769,307
23,050,430
Campeche
19,893,110
9,946,293
5,917,059
15,863,353
35,756,462
Coahuila
30,379,818
39,264,763
7,724,591
46,989,354
77,369,172
Colima
23,005,209
8,526,053
0
8,526,053
31,531,262
Chiapas
39,872,920
65,341,113
14,798,095
80,139,208
120,012,128
Chihuahua
39,996,201
44,622,508
25,128,369
69,750,877
109,747,078
Mexico City
220,083,536
108,328,513
69,428,701
177,757,214
397,840,750
Durango
38,935,872
21,851,970
12,487,835
34,339,804
73,275,676
Guanajuato
64,119,654
70,273,143
40,497,414
110,770,557
174,890,211
Guerrero
29,484,254
39,148,079
18,038,440
57,186,520
86,670,774
Hidalgo
86,188,656
34,528,702
9,203,307
43,732,009
129,920,665
Jalisco
73,415,556
97,000,166
56,560,631
153,560,798
226,976,353
Mexico
120,654,958
190,463,317
95,478,852
285,942,169
406,597,127
Michoacán
90,139,479
56,058,565
408,530
56,467,095
146,606,574
Morelos
37,531,376
21,202,211
9,256,860
30,459,072
67,990,447
Nayarit
34,648,676
15,548,590
1,627,876
17,176,466
51,825,142
Nuevo León
41,166,217
68,823,953
33,496,808
102,320,761
143,486,978
Oaxaca
94,850,859
51,287,374
1,703,908
52,991,282
147,842,141
Puebla
94,872,995
73,772,670
28,381,776
102,154,446
197,027,440
Querétaro
44,883,561
27,755,011
16,400,674
44,155,684
89,039,246
Quintana Roo
29,824,745
20,647,473
4,803,854
25,451,326
55,276,072
San Luis Potosí
48,129,383
31,961,214
8,037,175
39,998,389
88,127,772
Sinaloa
29,945,765
31,602,674
19,454,118
51,056,791
81,002,556
Sonora
25,109,090
33,042,968
18,340,139
51,383,107
76,492,197
Tabasco
45,803,078
30,220,761
17,734,890
47,955,652
93,758,730
Tamaulipas
49,509,217
39,110,219
18,264,603
57,374,822
106,884,039
Tlaxcala
31,392,711
17,257,937
0
17,257,937
48,650,648
Veracruz
83,688,467
85,241,684
44,786,233
130,027,917
213,716,384
Yucatán
59,235,595
28,297,102
798,022
29,095,124
88,330,720
Zacatecas
65,980,157
18,177,192
5,186,158
23,363,350
89,343,507
Totals
1,778,292,588
1,450,077,604
621,461,830
2,071,539,434
3,849,832,022
Table 11.
Amounts of the special tax on production and services of the 2025 exercise. (Pesos)
Beverages
Tobacco
Entities
Alcoholic
Beer
Cigars
Total
Aguascalientes
616,719,694
1,080,766,055
632,139,440
2,329,625,189
Baja California
2,298,045,639
3,926,887,562
1,686,798,043
7,911,731,244
Baja California Sur
640,793,495
908,128,222
342,291,389
1,891,213,106
Campeche
83,658,563
825,691,290
48,529,953
957,879,806
Coahuila
568,264,431
2,675,619,152
1,026,666,283
4,270,549,866
Colima
304,861,056
512,329,779
304,828,226
1,122,019,061
Chiapas
329,706,381
1,859,688,614
142,782,786
2,332,177,781
Chihuahua
1,110,125,669
4,461,386,697
1,560,637,364
7,132,149,730
Mexico City
22,330,134,305
5,165,848,020
4,541,035,650
32,037,017,975
Durango
192,769,929
2,357,813,559
353,257,980
2,903,841,468
Guanajuato
2,349,287,735
4,152,520,500
1,563,622,593
8,065,430,828
Guerrero
429,305,869
2,178,564,511
265,006,763
2,872,877,143
Hidalgo
2,024,231,948
1,029,063,730
681,552,723
3,734,848,401
Jalisco
7,492,431,630
4,034,170,425
3,857,437,853
15,384,039,908
Mexico
5,630,507,565
9,028,466,561
6,334,998,376
20,993,972,502
Michoacán
1,026,209,517
3,450,505,185
1,322,736,469
5,799,451,171
Morelos
242,185,873
1,047,438,520
322,599,495
1,612,223,888
Nayarit
217,342,870
1,578,843,224
390,956,860
2,187,142,954
Nuevo León
4,869,890,921
6,116,146,769
2,578,967,261
13,565,004,951
Oaxaca
455,602,226
2,553,428,706
292,705,224
3,301,736,156
Puebla
1,851,266,343
3,055,762,746
974,068,989
5,881,098,078
Querétaro
1,818,275,625
2,992,541,975
1,032,937,254
5,843,754,854
Quintana Roo
2,042,776,153
2,006,991,040
415,016,894
4,464,784,087
San Luis Potosí
441,997,800
2,029,996,939
623,707,167
3,095,701,906
Sinaloa
747,369,460
2,477,401,683
780,842,769
4,005,613,912
Sonora
371,110,317
5,524,857,111
1,183,770,076
7,079,737,504
Tabasco
350,454,227
1,384,570,938
563,809,611
2,298,834,776
Tamaulipas
361,371,524
3,267,678,134
898,809,699
4,527,859,357
Tlaxcala
102,094,796
418,248,564
225,125,719
745,469,079
Veracruz
2,023,639,559
4,381,353,316
1,055,051,995
7,460,044,870
Yucatán
726,387,807
1,580,094,174
746,163,123
3,052,645,104
Zacatecas
150,388,190
1,167,932,081
115,658,502
1,433,978,773
Totals
64,199,207,117
89,230,735,782
36,864,512,529
190,294,455,428
Note: The amounts for these concepts do not correspond to the figures recorded in the 2025 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 of specific participations in the special tax on production and services of 2026.
Tobacco
Beverages
Entities
Cigars
Beer
Alcoholic
(8%)
(20%)
(20%)
Aguascalientes
1.714764
1.211204
0.960634
Baja California
4.575669
4.400824
3.579555
Baja California Sur
0.928512
1.017730
0.998133
Campeche
0.131644
0.925344
0.130311
Coahuila
2.784972
2.998540
0.885158
Colima
0.826888
0.574163
0.474867
Chiapas
0.387318
2.084135
0.513568
Chihuahua
4.233441
4.999832
1.729189
Mexico City
12.318176
5.789315
34.782570
Durango
0.958260
2.642378
0.300268
Guanajuato
4.241539
4.653689
3.659372
Guerrero
0.718867
2.441496
0.668709
Hidalgo
1.848804
1.153262
3.153048
Jalisco
10.463824
4.521055
11.670598
Mexico
17.184544
10.118113
8.770369
Michoacán
3.588102
3.866947
1.598477
Morelos
0.875095
1.173854
0.377241
Nayarit
1.060524
1.769394
0.338544
Nuevo León
6.995799
6.854305
7.585594
Oaxaca
0.794003
2.861602
0.709670
Puebla
2.642295
3.424563
2.883628
Querétaro
2.801983
3.353712
2.832240
Quintana Roo
1.125790
2.249215
3.181934
San Luis Potosí
1.691890
2.274997
0.688479
Sinaloa
2.118142
2.776399
1.164141
Sonora
3.211137
6.191653
0.578061
Tabasco
1.529410
1.551675
0.545886
Tamaulipas
2.438143
3.662054
0.562891
Tlaxcala
0.610684
0.468727
0.159028
Veracruz
2.861972
4.910139
3.152125
Yucatán
2.024069
1.770796
1.131459
Zacatecas
0.313739
1.308890
0.234252
Totals
100.000000
100.000000
100.000000
Preliminary coefficients.
Table 13.
Participations in the special tax on production and services of June 2026. (Pesos)
Tobacco
Beverages
Entities
Cigars
Beer
Alcoholic
Total
Aguascalientes
1,271,330
9,967,114
3,423,160
14,661,605
Baja California
3,392,412
36,214,811
12,755,516
52,362,739
Baja California Sur
688,401
8,375,002
3,556,784
12,620,187
Campeche
97,601
7,614,747
464,355
8,176,702
Coahuila
2,064,785
24,675,278
3,154,205
29,894,267
Colima
613,057
4,724,843
1,692,160
7,030,059
Chiapas
287,158
17,150
2,528,861,330
6,517,790
2,522,343,540
8,732,495
288,846
Mexico
3,052,582,506
5,931,865
3,046,650,641
17,728,216
171,853
Michoacán
922,949,796
6,981,329
915,968,467
4,943,602
185,284
Morelos
355,087,156
607,429
354,479,727
1,964,164
180,474
Nayarit
226,764,339
2,706,801
224,057,538
1,237,293
181,087
Nuevo León
2,698,173,018
17,215,380
2,680,957,638
6,130,641
437,305
Oaxaca
631,307,638
2,478,360
628,829,278
4,242,791
148,211
Puebla
1,184,829,794
7,662,918
1,177,166,876
6,586,805
178,716
Querétaro
800,779,464
5,626,969
795,152,495
2,530,655
314,208
Quintana Roo
512,293,497
93,266
512,200,231
1,917,252
267,153
San Luis Potosí
776,825,450
18,607,826
758,217,624
2,874,010
263,819
Sinaloa
708,269,470
4,109,402
704,160,068
3,169,760
222,149
Sonora
1,101,556,783
97,791,375
1,003,765,408
3,039,967
330,190
Tabasco
696,392,466
271,095,844
425,296,622
2,537,961
167,574
Tamaulipas
1,003,380,332
16,586,498
986,793,834
3,575,756
275,968
Tlaxcala
199,483,012
1,971,843
197,511,169
1,469,900
134,370
Veracruz
1,439,874,641
50,723,177
1,389,151,464
8,093,517
171,638
Yucatán
546,558,258
7,687,978
538,870,280
2,375,403
226,854
Zacatecas
346,668,814
51,517,346
295,151,468
1,674,227
176,291
Totals
33,506,846,903
951,350,285
32,555,496,618
130,294,079
249,862
GDP in thousands of pesos.
Source: GDP INEGI, December 5, 2025.
e/ National Employment and Occupation Survey for the fourth quarter of 2024, published on February 25, 2025 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
Colima
Jalisco
Aguascalientes
Baja California Sur
Campeche
Tamaulipas
Quintana Roo
San Luis Potosí
Guanajuato
Yucatán
Sinaloa
Durango
Michoacán
Nayarit
Morelos
1
Hidalgo
179,124
2
Puebla
178,716
3
Zacatecas
176,291
4
Mexico
171,853
5
Veracruz
171,638
6
Tabasco
167,574
7
Oaxaca
148,211
8
Tlaxcala
134,370
9
Guerrero
116,310
10
Chiapas
88,740
pc/ Per capita.
Table 17.
Calculation of the participation coefficient for the Compensation Fund for 2026.
Inverse
Participation Coefficients 1/
Entities
Non-mining GDP per capita
Aguascalientes
Baja California
Baja California Sur
Campeche
Coahuila
Colima
Chiapas
0.000011
16.446394
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
0.000009
12.547884
Hidalgo
0.000006
8.147695
Jalisco
Mexico
0.000006
8.492396
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
0.000007
9.847064
Puebla
0.000006
8.166287
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
0.000006
8.709252
Tamaulipas
Tlaxcala
0.000007
10.861355
Veracruz
0.000006
8.503066
Yucatán
Zacatecas
0.000006
8.278607
Totals
0.000069
100.000000
1/ Preliminary coefficient.
pc/ Per capita.
Table 18.
Distribution of the Compensation Fund for May 2026.
(Pesos)
Participation Coefficients 1/
Total
Aguascalientes
Baja California
Baja California Sur
Campeche
Coahuila
Colima
Chiapas
16.446394
88,537,462
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
12.547884
67,550,238
Hidalgo
8.147695
43,862,273
Jalisco
Mexico
8.492396
45,717,938
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
9.847064
53,010,651
Puebla
8.166287
43,962,363
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
8.709252
46,885,361
Tamaulipas
Tlaxcala
10.861355
58,470,982
Veracruz
8.503066
45,775,378
Yucatán
Zacatecas
8.278607
44,567,025
Totals
100.000000
538,339,671
1/ Preliminary coefficients.
Table 19.
Calculation of the participation coefficient relative to Oil and Gas Extraction for 2026.
Oil and Gas
Extraction
Participation
Entities
Gross Production 1/
Coefficient p/
(Millions of pesos)
(1)
(2=(1/ S 1)100)
Aguascalientes
Baja California
Baja California Sur
Campeche
301,410
31.482648
Coahuila
Colima
Chiapas
74,055
7.735110
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
Hidalgo
Jalisco
Mexico
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
Puebla
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
495,495
51.755017
Tamaulipas
9,300
0.971372
Tlaxcala
Veracruz
77,126
8.055853
Yucatán
Zacatecas
Totals
957,385
100.000000
1/ Source: Branch 2111: Oil and gas extraction. 2024 Economic Census of INEGI,
published on September 5, 2025 on the INEGI website (www.inegi.org.mx).
p/ Preliminary.
Table 20.
Calculation of the participation coefficient relative to Associated and Non-Associated Gas Production for
Production
of Associated Gas
Participation
Entities
and Non-Associated 2025 1/
Coefficient p/
(Millions of cubic feet)
(1)
(2=(1/ S 1)100)
Aguascalientes
Baja California
Baja California Sur
Campeche
1,714
38.110076
Coahuila
Colima
Chiapas
91
2.032331
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
Hidalgo
Jalisco
Mexico
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
Puebla
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
1,686
37.503719
Tamaulipas
197
4.372832
Tlaxcala
Veracruz
809
17.981042
Yucatán
Zacatecas
Totals
4,497
100.000000
1/ Production of associated and non-associated natural gas 2025, provided by the
Energy Information System. Ministry of Energy.
p/ Preliminary.
Table 21.
Distribution and integration of the Hydrocarbon Extraction Fund for June 2026.
(Pesos)
Oil
Gas Production
Entities
Extraction
of Associated
Total
Gross Production
and Non-Associated
Aguascalientes
0
0
0
Baja California
0
0
0
Baja California Sur
0
0
0
Campeche
26,880,315
32,538,903
59,419,218
Coahuila
0
0
0
Colima
0
0
0
Chiapas
6,604,342
1,735,232
8,339,574
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
Mexico
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
44,189,140
32,021,187
76,210,327
Tamaulipas
829,370
3,733,584
4,562,954
Tlaxcala
0
0
0
Veracruz
6,878,198
15,352,459
22,230,657
Yucatán
0
0
0
Zacatecas
0
0
0
Totals
85,381,365
85,381,365
170,762,730
Table 22.
Provisional participations for June 2026.
(Pesos)
Fund
Fund
Special Tax
Fund
General
on
Production
of
of
Participations
Municipal
and Services
Hydrocarbons
Compensation 1/
Aguascalientes
837,212,073
70,976,492
14,661,605
0
0
922,850,170
Baja California
2,265,767,203
99,816,849
52,362,739
0
0
2,417,946,792
Baja California Sur
521,040,894
23,050,430
12,620,187
0
0
556,711,511
Campeche
534,216,385
35,756,462
8,176,702
59,419,218
0
637,568,768
Coahuila
1,993,926,144
77,369,172
29,894,267
0
0
2,101,189,584
Colima
452,751,407
31,531,262
7,030,059
0
0
491,312,728
Chiapas
3,396,179,117
120,012,128
19,267,772
8,339,574
88,537,462
3,632,336,052
Chihuahua
2,300,579,991
109,747,078
50,444,645
0
0
2,460,771,714
Mexico City
7,752,720,519
397,840,750
180,719,052
0
0
8,331,280,321
Durango
1,083,836,683
73,275,676
23,524,833
0
0
1,180,637,192
Guanajuato
3,499,658,887
174,890,211
54,480,286
0
0
3,729,029,383
Guerrero
1,873,601,206
86,670,774
23,007,178
0
67,550,238
2,050,829,397
Hidalgo
1,653,273,598
129,920,665
22,096,698
0
43,862,273
1,849,153,234
Jalisco
5,247,798,083
226,976,353
86,549,547
0
0
5,561,323,983
Mexico
10,888,424,515
406,597,127
127,256,261
0
45,717,938
11,467,995,841
Michoacán
2,519,708,636
146,606,574
40,177,784
0
0
2,706,492,994
Morelos
1,076,960,304
67,990,447
11,652,832
0
0
1,156,603,583
Nayarit
704,068,392
51,825,142
16,553,172
0
0
772,446,707
Nuevo León
3,850,960,817
143,486,978
88,622,232
0
0
4,083,070,027
Oaxaca
2,201,607,381
147,842,141
26,665,943
0
53,010,651
2,429,126,111
Puebla
3,522,543,294
197,027,440
40,415,694
0
43,962,363
3,803,948,792
Querétaro
1,375,989,339
89,039,246
39,767,930
0
0
1,504,796,515
Quintana Roo
1,058,085,043
55,276,072
30,682,292
0
0
1,144,043,407
San Luis Potosí
1,567,072,071
88,127,772
22,428,898
0
0
1,677,628,741
Sinaloa
1,725,392,032
81,002,556
28,566,003
0
0
1,834,960,591
Sonora
1,779,619,768
76,492,197
55,392,342
0
0
1,911,504,307
Tabasco
1,829,763,756
93,758,730
15,848,022
76,210,327
46,885,361
2,062,466,196
Tamaulipas
2,065,376,345
106,884,039
33,948,876
4,562,954
0
2,210,772,215
Tlaxcala
766,452,230
48,650,648
4,876,650
0
58,470,982
878,450,509
Veracruz
4,544,643,570
213,716,384
53,760,289
22,230,657
45,775,378
4,880,126,277
Yucatán
1,321,538,135
88,330,720
20,104,585
0
0
1,429,973,440
Zacatecas
948,008,423
89,343,507
11,838,334
0
44,567,025
1,093,757,290
Totals
77,158,776,243
3,849,832,022
1,253,393,709
170,762,730
538,339,671
82,971,104,375
1/ Corresponds to the month of May 2026.
Table 23.
Determination of the coefficients for participations by the 0.136% of
federally distributable tax revenue for the 2026 fiscal year.
Revenue
Coefficient
Coefficient
Water and
Water and
Intermediate
Participation
Entities/municipalities
2025
2025
2024
Coefficient
(1)
(2)
(3)
(4=(1x2)/3)
(5=(4/ å 4)100)
Baja California
Ensenada, B.C.
0.137491
1,749,776,786
1,650,126,125
0.145795
0.130988
Mexicali, B.C.
1.786599
4,006,986,598
3,563,758,281
2.008800
1.804788
Tecate, B.C.
0.849637
708,609,389
642,451,848
0.937130
0.841955
Tijuana, B.C.
2.470503
7,942,934,139
6,837,796,258
2.869790
2.578336
Baja California Sur
La Paz, B.C.S.
0.012159
773,231,745
730,291,033
0.012874
0.011566
Campeche
Cd. del Carmen, Camp.
0.256583
241,651,820
224,009,949
0.276791
0.248680
Chiapas
Suchiate, Chis.
0.155287
4,922,904
4,466,961
0.171137
0.153757
Chihuahua
Ascensión, Chih.
0.022492
42,132,231
37,520,328
0.025257
0.022692
Cd. Juárez, Chih.
5.337054
5,361,472,214
4,988,029,954
5.736627
5.154020
Ojinaga, Chih.
0.076118
60,794,967
55,401,516
0.083529
0.075046
Coahuila
Cd. Acuña, Coah.
0.317541
370,150,375
323,847,197
0.362943
0.326083
Piedras Negras, Coah.
2.450259
323,757,392
301,989,783
2.626875
2.360091
Colima
Manzanillo, Col.
3.163075
701,269,742
642,659,068
3.451549
3.101012
Guerrero
Acapulco, Gro.
0.066200
1,268,961,417
1,179,144,811
0.071243
0.064007
Michoacán
Lázaro Cárdenas, Mich.
4.887653
303,177,198
253,023,627
5.856468
5.261689
Nuevo León
Anáhuac, N.L.
1.773949
21,180,555
22,266,762
1.687413
1.516040
Oaxaca
Salina Cruz, Oax.
0.097671
42,746,739
41,577,239
0.100418
0.090220
Quintana Roo
Benito Juárez, Q.R.
0.163963
3,120,246,324
2,910,158,454
0.175800
0.157946
O. P. Blanco, Q.R.
0.394689
353,995,990
335,920,247
0.415927
0.373686
Sinaloa
Mazatlán, Sin.
0.243285
1,340,523,190
1,316,598,008
0.247706
0.222549
Sonora
Agua Prieta, Son.
0.127930
126,459,560
114,552,242
0.141228
0.126885
Guaymas, Son.
0.019662
289,021,934
273,177,567
0.020802
0.018690
Naco, Son.
0.071505
6,641,916
6,394,000
0.074278
0.066734
Nogales, Son.
4.123382
547,766,439
468,417,511
4.821875
4.332168
P.E. Calles (Sonoyta), Son.
0.017834
13,027,546
13,588,484
0.017098
0.015361
San Luis R.C., Son.
0.061013
229,523,044
197,276,589
0.070986
0.063777
Tamaulipas
Altamira, Tamps.
9.659597
498,718,214
467,702,610
10.300171
9.254093
Cd. Camargo, Tamps.
0.068620
20,992,521
20,040,313
0.071880
0.064580
Cd. M. Alemán, Tamps.
0.212930
30,750,545
26,204,293
0.249872
0.224495
Cd. Madero, Tamps.
1.243086
412,381,706
355,883,426
1.440432
1.294143
Matamoros, Tamps.
4.285669
712,642,697
673,792,508
4.532777
4.072431
Nuevo Laredo, Tamps.
44.813236
803,414,568
711,551,668
50.598724
45.459954
Reynosa, Tamps.
3.230013
1,248,906,181
1,215,677,493
3.318300
2.981296
Río Bravo, Tamps.
0.087495
160,891,405
144,659,114
0.097313
0.087430
Tampico, Tamps.
1.375264
668,493,581
592,222,549
1.552381
1.394722
Veracruz
Coatzacoalcos, Ver.
0.170799
339,692,752
319,239,105
0.181742
0.163285
Tuxpan, Ver.
0.673419
133,651,098
124,584,064
0.722429
0.649060
Veracruz, Ver.
4.575094
1,066,881,197
998,388,507
4.888960
4.392441
Yucatán
Progreso, Yuc.
0.521242
112,077,468
62,239,115
0.938629
0.843303
Total
100.000000
36,160,456,087
32,846,628,608
111.303949
100.000000
Preliminary coefficients.
Water and property tax in current pesos.
Table 24.
Provisional participations by the 0.136% of the federally distributable tax revenue for June 2026.
(Pesos)
Entities/municipalities
Coefficient
Participation
Participation
by entity
Baja California
28,043,145
Ensenada, B.C.
0.130988
685,822
Mexicali, B.C.
1.804788
9,449,457
Tecate, B.C.
0.841955
4,408,286
Tijuana, B.C.
2.578336
13,499,580
Baja California Sur
60,559
La Paz, B.C.S.
0.011566
60,559
Campeche
1,302,031
Cd. del Carmen, Camp.
0.248680
1,302,031
Chiapas
805,036
Suchiate, Chis.
0.153757
805,036
Chihuahua
27,497,002
Ascensión, Chih.
0.022692
118,811
Cd. Juárez, Chih.
5.154020
26,985,269
Ojinaga, Chih.
0.075046
392,922
Coahuila
14,064,194
Cd. Acuña, Coah.
0.326083
1,707,294
Piedras Negras, Coah.
2.360091
12,356,900
Colima
16,236,190
Manzanillo, Col.
3.101012
16,236,190
Guerrero
335,128
Acapulco, Gro.
0.064007
335,128
Michoacán
27,549,004
Lázaro Cárdenas, Mich.
5.261689
27,549,004
Nuevo León
7,937,641
Anáhuac, N.L.
1.516040
7,937,641
Oaxaca
472,371
Salina Cruz, Oax.
0.090220
472,371
Quintana Roo
2,783,501
Benito Juárez, Q.R.
0.157946
826,967
O. P. Blanco, Q.R.
0.373686
1,956,534
Sinaloa
1,165,218
Mazatlán, Sin.
0.222549
1,165,218
Sonora
24,208,194
Agua Prieta, Son.
0.126885
664,341
Guaymas, Son.
0.018690
97,855
Naco, Son.
0.066734
349,404
Nogales, Son.
4.332168
22,682,245
P.E. Calles (Sonoyta), Son.
0.015361
80,429
San Luis R.C., Son.
0.063777
333,920
Tamaulipas
339,451,533
Altamira, Tamps.
9.254093
48,452,316
Cd. Camargo, Tamps.
0.064580
338,128
Cd. M. Alemán, Tamps.
0.224495
1,175,407
Cd. Madero, Tamps.
1.294143
6,775,835
Matamoros, Tamps.
4.072431
21,322,320
Nuevo Laredo, Tamps.
45.459954
238,017,934
Reynosa, Tamps.
2.981296
15,609,384
Río Bravo, Tamps.
0.087430
457,764
Tampico, Tamps.
1.394722
7,302,447
Veracruz
27,251,069
Coatzacoalcos, Ver.
0.163285
854,921
Tuxpan, Ver.
0.649060
3,398,330
Veracruz, Ver.
4.392441
22,997,817
Yucatán
4,415,341
Progreso, Yuc.
0.843303
4,415,341
Total
100.000000
523,577,155
523,577,155
Federally Distributable Tax Revenue
(RFP)
384,983,202,184
0.136% of RFP
523,577,155
Table 25.
Calculation and distribution of participations to municipalities for which hydrocarbons are exported for June 2026.
(Pesos)
Municipalities
Amount
of
Participation
Coefficients
Distribution
Participations to
municipalities for which
hydrocarbons are exported
Participation
(1)
(2=1/ S 1)
(3)
(4=2 x 3)
Campeche, Camp.
147,106,297
8.858021%
886,708
Cd. del Carmen, Camp.
588,425,190
35.432084%
3,546,832
Cd. Madero, Tamps.
11,721,278
0.705798%
70,652
Coatzacoalcos, Ver.
431,569,142
25.986981%
2,601,356
Paraíso, Tab.
481,853,950
29.014886%
2,904,456
Piedras Negras, Coah.
37,040
0.002230%
223
Reynosa, Tamps.
0
0.000000%
0
Salina Cruz, Oax.
0
0.000000%
0
Total
1,660,712,897
100.000000%
10,010,228
10,010,228
(a) Dollars.
Calculation performed on June 8, 2026.
Second. - In compliance with the obligation contained in Article 26 of the Law of the Tax Administration Service,
in the tables listed below, the federally distributable tax revenue, the calculation of
participations in federal revenues and the determination of differences for the first quarterly adjustment of 2026 by
federative entities and, where applicable, by municipalities are made known.
·
Table 26. Determination of the Federally Distributable Tax Revenue for the first quarterly adjustment of 2026,
in accordance with Articles 2 and 7 of the Fiscal Coordination Law.
·
Table 27. Integration of participation funds for the first quarterly adjustment of 2026, according to what is
established in Articles 2, 2-A, 3-A, 4-A, 4-B, 5 and 7 of the Fiscal Coordination Law.
·
Table 28. Reimbursement of 80% of the revenue from Special Taxation Bases (BET) of 1989, which are
added to the General Participation Fund for the first quarterly adjustment
of 2026, in accordance with Article 2
of the Fiscal Coordination Law.
·
Table 29. Integration of the General Participation Fund for the first quarterly adjustment of 2026, in accordance
with Articles 2, 5 and 7 of the Fiscal Coordination Law.
·
Table 30. Differences of the General Participation Fund for the first quarterly adjustment of 2026, in accordance
with Articles 2, 5 and 7 of the Fiscal Coordination Law.
·
Table 31. Distribution and integration of the Municipal Promotion Fund for the first quarterly adjustment of 2026,
in accordance with Articles 2-A, 5 and 7 of the Fiscal Coordination Law.
·
Table 32. Differences of the Municipal Promotion Fund for the first quarterly adjustment of 2026, in accordance with
Articles 2-A, 5 and 7 of the Fiscal Coordination Law.
·
Table 33. Participations in the special tax on production and services for the first quarterly adjustment
of 2026, in accordance with Articles 3-A and 7 of the Fiscal Coordination Law.
·
Table 34. Differences of participations in the special tax on production and services for the first
quarterly adjustment of 2026, in accordance with Articles 3-A and 7 of the Fiscal Coordination Law.
·
Table 35. Differences of participations for the first quarterly adjustment of 2026.
·
Table 36. Participations by the 0.136% of the Federally Distributable Tax Revenue for the first quarterly adjustment
of 2026, in accordance with Articles 2-A, fraction I and 7 of the Fiscal Coordination Law.
·
Table 37. Differences of participations by the 0.136% of the Federally Distributable Tax Revenue for the first
quarterly adjustment of 2026, in accordance with Articles 2-A, fraction I and 7 of the Fiscal Coordination
Law.
Table 26.
Determination of the Federally Distributable Tax Revenue p/ for the first quarterly adjustment of 2026.
(Thousands of pesos)
Concepts
January
February
March
April
Total
Tax Revenues
514,458,792
370,939,130
515,050,383
452,777,352
1,853,225,657
Income Tax 1/
252,443,047
180,523,113
310,694,757
212,921,383
956,582,301
Value Added
153,583,577
118,321,359
129,671,658
160,742,276
562,318,870
Special on Production and Services
81,466,428
51,004,856
48,055,664
55,722,310
236,249,258
Article 2, fraction I, subsection D)
35,711,032
37,047,345
32,438,990
37,822,010
143,019,378
Alcoholic Beverages
3,331,974
2,056,248
1,805,879
2,479,226
9,673,327
Beers
4,998,057
3,417,922
3,710,717
3,618,092
15,744,787
Tobaccos
26,614,900
198,982
253,210
385,159
27,452,251
Energy Drinks
8,565
3,960
3,770
7,865
24,160
Telecommunications
683,674
621,431
578,085
653,945
2,537,134
Flavored beverages
4,989,869
3,133,536
5,052,723
6,162,765
19,338,893
Non-Basic Foods with High Caloric Density
4,094,266
3,536,017
3,273,719
3,543,310
14,447,312
Pesticides
143,900
134,617
133,474
132,626
544,618
Fossil Fuels
887,541
852,742
803,028
915,022
3,458,334
Other withholdings
2,649
2,054
2,070
2,291
9,064
Import
14,359,127
13,385,856
15,991,562
15,595,498
59,332,048
Export
0
0
0
0
0
Surcharges and updates
11,122,223
7,592,821
10,527,147
7,731,924
36,974,115
Not Included 2/
46,582
40,100
-19,078
34,923
102,527
Mining Right
1,437,807
71,025
128,672
29,038
1,666,543
Petroleum
14,981,457
14,571,721
11,973,314
17,300,222
58,826,714
Mexican Oil Fund for Stabilization and
Development 3/
14,984,706
14,573,604
11,971,694
17,307,529
58,837,533
Income Tax on contracts and assignments 3/
-3,249
-1,851
1,620
-5,353
-8,833
Ordinary right on hydrocarbons 4/
0
-32
0
-1,954
-1,986
Special right on hydrocarbons 4/
0
0
0
0
0
Additional right on hydrocarbons 4/
0
0
0
0
0
Gross Federally Distributable Tax Revenue 5/
529,440,248
385,510,851
527,023,698
470,077,574
1,912,052,371
Less:
5,383,671
3,950,556
3,635,490
3,872,726
16,842,443
20% of Alcoholic Beverages
666,395
411,250
361,176
495,845
1,934,665
20% of Beers
999,611
683,584
742,143
723,618
3,148,957
8% of Tobaccos
2,129,192
15,919
20,257
30,813
2,196,180
Economic Incentives
1,563,473
2,814,804
2,486,914
2,597,450
9,462,640
Lotteries, raffles, contests (prizes) articles 138 and 169 of the Law
on Income Tax
25,000
25,000
25,000
25,000
100,000
Federally Distributable Tax Revenue 6/
524,056,578
381,560,295
523,388,207
466,204,848
1,895,209,928
p/ Preliminary figures.
Sums may not match due to rounding.
1/ Excludes Income Tax on public servants, as well as Income Tax on the Alienation of Real Estate. (Thirteenth Fraction of the Second Article of the Transitory
Provisions of the Income Tax Law for 2020.
2/ Number 1.19 of Article 1 of the Federal Revenue Law for the Fiscal Year 2026: Taxes not included in the Federal Revenue Law
Current, Incurred 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/ 85.31% of the refund paid by the SAT for balances in favor of Pemex generated by overpayments of the ordinary, special and additional
rights on hydrocarbons corresponding to the fiscal year 2014.
5/ Source: Unit of Tax Revenue Policy, of the Undersecretariat of Revenues, of the SHCP.
6/ Source: Unit of Coordination with Federative Entities, of the SHCP.
Table 27.
Integration of participation funds for the first quarterly adjustment of 2026.
(Pesos)
Concepts
Amount
Federally Distributable Tax Revenue
1,895,209,927,909
443,046,756,667
1,452,163,171,242
General Participation Fund
88,609,351,333
290,432,634,248
5.1) First part 60% of the 2026 growth (5 x 60%)
174,259,580,549
5.2) Second part 30% of the 2026 growth (5 x30%)
87,129,790,275
5.3) Third part 10% of the 2026 growth (5 x10%)
29,043,263,425
379,041,985,582
Municipal Support Fund
711,317,035,000
1,183,892,892,909
7,113,170,350
11,838,928,929
10.1) First part 70% of 2026 growth (10 x 70%)
8,287,250,250
10.2) Second part 30% of 2026 growth (10 x 30%)
3,551,678,679
18,952,099,279
Participations in the Special Tax on Production and Services
2,196,180,104
3,148,957,412
1,934,665,464
7,279,802,980
Participations for 0.136% of collectible federal revenue
2,577,485,502
Table 28.
Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund for the first semester adjustment of 2026.
(Pesos)
| Entities | 80% BET of 1989 | Update to June 2026 e/ | Addition to first semester adjustment of 2026 |
|---|---|---|---|
| Aguascalientes | 788,208 | 16,981,626 | 5,660,542 |
| Baja California | 2,954,803 | 63,660,049 | 21,220,016 |
| Baja California Sur | 772,438 | 16,641,868 | 5,547,289 |
| Campeche | 812,889 | 17,513,368 | 5,837,789 |
| Coahuila | 2,247,592 | 48,423,471 | 16,141,157 |
| Colima | 323,808 | 6,976,314 | 2,325,438 |
| Chiapas | 7,283,222 | 156,914,105 | 52,304,702 |
| Chihuahua | 8,146,362 | 175,510,111 | 58,503,370 |
| Ciudad de México | 971,991 | 20,941,157 | 6,980,386 |
| Durango | 4,235,805 | 91,258,724 | 30,419,575 |
| Guanajuato | 2,563,631 | 55,232,404 | 18,410,801 |
| Guerrero | 328,051 | 7,067,728 | 2,355,909 |
| Hidalgo | 271,544 | 5,850,307 | 1,950,102 |
| Jalisco | 9,576,691 | 206,325,977 | 68,775,326 |
| México | 218,256 | 4,702,238 | 1,567,413 |
| Michoacán | 2,455,046 | 52,892,984 | 17,630,995 |
| Morelos | 451,987 | 9,737,879 | 3,245,960 |
| Nayarit | 818,713 | 17,638,844 | 5,879,615 |
| Nuevo León | 3,047,369 | 65,654,346 | 21,884,782 |
| Oaxaca | 610,250 | 13,147,592 | 4,382,531 |
| Puebla | 1,221,283 | 26,312,054 | 8,770,685 |
| Querétaro | 1,435,730 | 30,932,229 | 10,310,743 |
| Quintana Roo | 53,930 | 1,161,900 | 387,300 |
| San Luis Potosí | 1,589,981 | 34,255,505 | 11,418,502 |
| Sinaloa | 9,406,668 | 202,662,899 | 67,554,300 |
| Sonora | 11,431,317 | 246,283,152 | 82,094,384 |
| Tabasco | 2,462,672 | 53,057,283 | 17,685,761 |
| Tamaulipas | 1,967,010 | 42,378,444 | 14,126,148 |
| Tlaxcala | 17,902 | 385,691 | 128,564 |
| Veracruz | 9,805,475 | 211,255,037 | 70,418,346 |
| Yucatán | 1,183,000 | 25,487,262 | 8,495,754 |
| Zacatecas | 853,445 | 18,387,131 | 6,129,044 |
| Totals | 90,307,069 | 1,945,629,679 | 648,543,226 |
e/ Estimated.
Table 29.
Integration of the General Participation Fund for the first semester adjustment of 2026.
(Pesos)
| Entities | General Participation Fund January-April | Growth 2026 First Part | Growth 2026 Second Part | Growth 2026 Third Part | BET Reimbursement 2007 | Total |
|---|---|---|---|---|---|---|
| Aguascalientes | 1,013,795,756 | 1,978,104,892 | 1,033,077,895 | 72,690,197 | 5,660,542 | 4,103,329,282 |
| Baja California | 2,542,252,003 | 4,988,828,640 | 2,644,644,859 | 971,317,376 | 21,220,016 | 11,168,262,895 |
| Baja California Sur | 640,983,788 | 1,252,437,264 | 604,986,344 | 45,852,457 | 5,547,289 | 2,549,807,141 |
| Campeche | 905,756,673 | 1,019,590,536 | 578,017,702 | 24,523,370 | 5,837,789 | 2,533,726,071 |
| Coahuila | 2,152,756,629 | 4,735,011,947 | 2,486,674,350 | 465,922,594 | 16,141,157 | 9,856,506,677 |
| Colima | 656,946,440 | 1,007,710,933 | 498,204,240 | 18,860,653 | 2,325,438 | 2,184,047,703 |
| Chiapas | 4,017,479,567 | 7,904,086,371 | 4,317,290,416 | 375,404,883 | 52,304,702 | 16,666,565,939 |
| Chihuahua | 2,519,997,189 | 5,244,101,091 | 2,591,778,488 | 933,369,129 | 58,503,370 | 11,347,749,267 |
| Ciudad de México | 10,978,854,988 | 12,511,857,537 | 6,346,188,765 | 7,653,035,018 | 6,980,386 | 37,496,916,694 |
| Durango | 1,154,076,975 | 2,711,123,305 | 1,371,579,091 | 88,695,887 | 30,419,575 | 5,355,894,833 |
| Guanajuato | 3,421,299,355 | 8,674,811,403 | 4,157,844,319 | 1,146,264,471 | 18,410,801 | 17,418,630,349 |
| Guerrero | 1,973,095,997 | 4,759,997,083 | 2,395,602,118 | 150,921,070 | 2,355,909 | 9,281,972,176 |
| Hidalgo | 1,581,523,728 | 4,352,565,377 | 2,144,330,661 | 161,799,031 | 1,950,102 | 8,242,168,900 |
| Jalisco | 5,731,183,948 | 11,623,574,611 | 5,898,514,816 | 2,589,524,840 | 68,775,326 | 25,911,573,541 |
| México | 11,201,473,559 | 23,660,104,468 | 11,703,236,960 | 7,465,567,463 | 1,567,413 | 54,031,949,864 |
| Michoacán | 2,517,149,639 | 6,521,033,712 | 3,075,368,350 | 391,141,521 | 17,630,995 | 12,522,324,217 |
| Morelos | 1,294,457,293 | 2,603,612,142 | 1,301,277,001 | 80,220,779 | 3,245,960 | 5,282,813,174 |
| Nayarit | 868,764,247 | 1,670,912,398 | 857,488,433 | 42,115,176 | 5,879,615 | 3,445,159,868 |
| Nuevo León | 4,247,324,806 | 8,441,867,041 | 4,080,910,971 | 2,218,320,143 | 21,884,782 | 19,010,307,742 |
| Oaxaca | 2,153,805,072 | 5,769,493,449 | 2,844,408,267 | 187,679,864 | 4,382,531 | 10,959,769,183 |
| Puebla | 3,556,293,926 | 8,985,552,735 | 4,314,572,115 | 634,025,380 | 8,770,685 | 17,499,214,840 |
| Querétaro | 1,505,655,362 | 3,312,331,489 | 1,634,181,394 | 333,173,198 | 10,310,743 | 6,795,652,187 |
| Quintana Roo | 1,062,743,102 | 2,516,486,739 | 1,376,478,033 | 302,739,694 | 387,300 | 5,258,834,868 |
| San Luis Potosí | 1,658,184,566 | 3,852,246,648 | 2,029,067,561 | 206,867,232 | 11,418,502 | 7,757,784,510 |
| Sinaloa | 2,132,223,787 | 3,976,500,477 | 1,926,850,164 | 321,330,879 | 67,554,300 | 8,424,459,606 |
| Sonora | 2,208,310,798 | 3,947,733,190 | 2,050,059,781 | 394,075,244 | 82,094,384 | 8,682,273,398 |
| Tabasco | 3,677,980,592 | 2,990,223,510 | 1,708,439,719 | 98,326,915 | 17,685,761 | 8,492,656,497 |
| Tamaulipas | 2,494,970,020 | 4,817,564,762 | 2,361,994,050 | 436,033,334 | 14,126,148 | 10,124,688,314 |
| Tlaxcala | 916,146,565 | 1,880,868,521 | 940,108,680 | 24,782,209 | 128,564 | 3,762,034,539 |
| Veracruz | 5,354,271,110 | 10,793,974,860 | 5,128,104,629 | 962,738,943 | 70,418,346 | 22,309,507,889 |
| Yucatán | 1,400,742,640 | 3,339,932,215 | 1,619,271,187 | 173,428,133 | 8,495,754 | 6,541,869,928 |
| Zacatecas | 1,068,851,213 | 2,415,341,201 | 1,109,238,917 | 72,516,342 | 6,129,044 | 4,672,076,717 |
| Totals | 88,609,351,333 | 174,259,580,549 | 87,129,790,275 | 29,043,263,425 | 648,543,226 | 379,690,528,808 |
Table 30.
Differences in the General Participation Fund for the first semester adjustment of 2026.
(Pesos)
| Entities | Provisional Payment (a) | Preliminary Payment (b) | Absolute Differences | Rel % |
|---|---|---|---|---|
| Aguascalientes | 3,886,103,546 | 4,103,329,282 | 217,225,736 | 5.6% |
| Baja California | 10,741,406,109 | 11,168,262,895 | 426,856,786 | 4.0% |
| Baja California Sur | 2,415,940,545 | 2,549,807,141 | 133,866,596 | 5.5% |
| Campeche | 2,482,327,274 | 2,533,726,071 | 51,398,797 | 2.1% |
| Coahuila | 9,249,397,094 | 9,856,506,677 | 607,109,583 | 6.6% |
| Colima | 2,052,930,591 | 2,184,047,703 | 131,117,112 | 6.4% |
| Chiapas | 15,577,265,476 | 16,666,565,939 | 1,089,300,463 | 7.0% |
| Chihuahua | 11,023,474,070 | 11,347,749,267 | 324,275,197 | 2.9% |
| Ciudad de México | 35,304,078,369 | 37,496,916,694 | 2,192,838,325 | 6.2% |
| Durango | 5,108,831,005 | 5,355,894,833 | 247,063,828 | 4.8% |
| Guanajuato | 16,765,753,615 | 17,418,630,349 | 652,876,734 | 3.9% |
| Guerrero | 8,855,980,172 | 9,281,972,176 | 425,992,004 | 4.8% |
| Hidalgo | 7,934,926,219 | 8,242,168,900 | 307,242,681 | 3.9% |
| Jalisco | 24,834,341,980 | 25,911,573,541 | 1,077,231,561 | 4.3% |
| México | 52,606,956,680 | 54,031,949,864 | 1,424,993,184 | 2.7% |
| Michoacán | 12,292,755,577 | 12,522,324,217 | 229,568,640 | 1.9% |
| Morelos | 5,076,064,841 | 5,282,813,174 | 206,748,333 | 4.1% |
| Nayarit | 3,315,641,001 | 3,445,159,868 | 129,518,867 | 3.9% |
| Nuevo León | 18,493,064,287 | 19,010,307,742 | 517,243,455 | 2.8% |
| Oaxaca | 10,564,346,804 | 10,959,769,183 | 395,422,379 | 3.7% |
| Puebla | 16,883,425,287 | 17,499,214,840 | 615,789,553 | 3.6% |
| Querétaro | 6,613,436,153 | 6,795,652,187 | 182,216,034 | 2.8% |
| Quintana Roo | 4,984,382,675 | 5,258,834,868 | 274,452,193 | 5.5% |
| San Luis Potosí | 7,338,067,089 | 7,757,784,510 | 419,717,421 | 5.7% |
| Sinaloa | 8,271,588,648 | 8,424,459,606 | 152,870,958 | 1.8% |
| Sonora | 8,323,232,798 | 8,682,273,398 | 359,040,600 | 4.3% |
| Tabasco | 8,217,811,244 | 8,492,656,497 | 274,845,253 | 3.3% |
| Tamaulipas | 9,707,104,928 | 10,124,688,314 | 417,583,386 | 4.3% |
| Tlaxcala | 3,703,804,688 | 3,762,034,539 | 58,229,851 | 1.6% |
| Veracruz | 21,774,644,692 | 22,309,507,889 | 534,863,197 | 2.5% |
| Yucatán | 6,273,002,878 | 6,541,869,928 | 268,867,050 | 4.3% |
| Zacatecas | 4,455,401,494 | 4,672,076,717 | 216,675,223 | 4.9% |
| Totals | 365,127,487,829 | 379,690,528,808 | 14,563,040,980 | 4.0% |
(a) Sum of the months of January to April 2026. (b) Calculation with the collection of January to April 2026.
Table 31.
Distribution and integration of the Municipal Support Fund for the first semester adjustment of 2026.
(Pesos)
| Entities | Municipal Support Fund 2013 | Growth 2026 | 70% First Part | 30% Second Part | Subtotal | Total |
|---|---|---|---|---|---|---|
| Aguascalientes | 171,324,015 | 100,915,953 | 59,936,615 | 160,852,568 | 332,176,583 | |
| Baja California | 117,757,385 | 247,736,175 | 154,474,009 | 402,210,184 | 519,967,569 | |
| Baja California Sur | 53,124,491 | 55,831,974 | 0 | 55,831,974 | 108,956,465 | |
| Campeche | 79,572,440 | 56,843,456 | 33,816,225 | 90,659,681 | 170,232,120 | |
| Coahuila | 121,519,273 | 224,399,656 | 44,146,341 | 268,545,998 | 390,065,271 | |
| Colima | 92,020,836 | 48,726,725 | 0 | 48,726,725 | 140,747,562 | |
| Chiapas | 159,491,681 | 373,427,016 | 84,571,694 | 457,998,710 | 617,490,391 | |
| Chihuahua | 159,984,805 | 255,019,380 | 143,609,610 | 398,628,990 | 558,613,795 | |
| Ciudad de México | 880,334,145 | 619,101,688 | 396,787,743 | 1,015,889,431 | 1,896,223,576 | |
| Durango | 155,743,486 | 124,884,861 | 71,368,465 | 196,253,326 | 351,996,812 | |
| Guanajuato | 256,478,615 | 401,613,762 | 231,444,306 | 633,058,067 | 889,536,682 | |
| Guerrero | 117,937,017 | 223,732,806 | 103,090,393 | 326,823,198 | 444,760,216 | |
| Hidalgo | 344,754,622 | 197,332,881 | 52,597,262 | 249,930,143 | 594,684,765 | |
| Jalisco | 293,662,222 | 554,359,747 | 323,246,221 | 877,605,968 | 1,171,268,191 | |
| México | 482,619,834 | 1,088,505,309 | 545,665,374 | 1,634,170,682 | 2,116,790,516 | |
| Michoacán | 360,557,915 | 320,376,894 | 2,334,764 | 322,711,658 | 683,269,573 | |
| Morelos | 150,125,503 | 121,171,468 | 52,903,318 | 174,074,787 | 324,200,289 | |
| Nayarit | 138,594,705 | 88,860,798 | 9,303,375 | 98,164,173 | 236,758,878 | |
| Nuevo León | 164,664,869 | 393,331,583 | 191,435,567 | 584,767,150 | 749,432,020 | |
| Oaxaca | 379,403,436 | 293,109,349 | 9,737,899 | 302,847,248 | 682,250,684 | |
| Puebla | 379,491,979 | 421,613,695 | 162,202,960 | 583,816,655 | 963,308,633 | |
| Querétaro | 179,534,246 | 158,620,972 | 93,730,492 | 252,351,464 | 431,885,710 | |
| Quintana Roo | 119,298,981 | 118,001,115 | 27,454,212 | 145,455,326 | 264,754,307 | |
| San Luis Potosí | 192,517,532 | 182,659,589 | 45,932,768 | 228,592,357 | 421,109,889 | |
| Sinaloa | 119,783,060 | 180,610,518 | 111,181,043 | 291,791,561 | 411,574,621 | |
| Sonora | 100,436,361 | 188,841,853 | 104,814,613 | 293,656,466 | 394,092,827 | |
| Tabasco | 183,212,313 | 172,712,834 | 101,355,591 | 274,068,425 | 457,280,738 | |
| Tamaulipas | 198,036,867 | 223,516,435 | 104,382,919 | 327,899,354 | 525,936,221 | |
| Tlaxcala | 125,570,842 | 98,629,787 | 0 | 98,629,787 | 224,200,630 | |
| Veracruz | 334,753,866 | 487,159,561 | 255,955,074 | 743,114,636 | 1,077,868,502 | |
| Yucatán | 236,942,381 | 161,719,046 | 4,560,729 | 166,279,775 | 403,222,155 | |
| Zacatecas | 263,920,629 | 103,883,365 | 29,639,096 | 133,522,461 | 397,443,089 | |
| Totals | 7,113,170,350 | 8,287,250,250 | 3,551,678,679 | 11,838,928,929 | 18,952,099,279 |
Table 32.
Differences in the Municipal Support Fund for the first semester adjustment of 2026.
(Pesos)
| Entities | Provisional Payment (a) | Preliminary Payment (b) | Absolute Differences | Rel % |
|---|---|---|---|---|
| Aguascalientes | 283,481,351 | 332,176,583 | 48,695,232 | 17.2% |
| Baja California | 358,321,287 | 519,967,569 | 161,646,282 | 45.1% |
| Baja California Sur | 104,404,355 | 108,956,465 | 4,552,110 | 4.4% |
| Campeche | 170,352,714 | 170,232,120 | -120,594 | -0.1% |
| Coahuila | 391,011,726 | 390,065,271 | -946,455 | -0.2% |
| Colima | 135,790,533 | 140,747,562 | 4,957,029 | 3.7% |
| Chiapas | 589,264,441 | 617,490,391 | 28,225,950 | 4.8% |
| Chihuahua | 563,009,560 | 558,613,795 | -4,395,765 | -0.8% |
| Ciudad de México | 1,852,892,141 | 1,896,223,576 | 43,331,435 | 2.3% |
| Durango | 368,362,237 | 351,996,812 | -16,365,425 | -4.4% |
| Guanajuato | 890,655,901 | 889,536,682 | -1,119,219 | -0.1% |
| Guerrero | 373,627,594 | 444,760,216 | 71,132,622 | 19.0% |
| Hidalgo | 605,414,950 | 594,684,765 | -10,730,185 | -1.8% |
| Jalisco | 1,156,548,929 | 1,171,268,191 | 14,719,262 | 1.3% |
| México | 2,159,803,472 | 2,116,790,516 | -43,012,956 | -2.0% |
| Michoacán | 661,067,843 | 683,269,573 | 22,201,730 | 3.4% |
| Morelos | 288,581,307 | 324,200,289 | 35,618,982 | 12.3% |
| Nayarit | 228,488,524 | 236,758,878 | 8,270,354 | 3.6% |
| Nuevo León | 768,664,847 | 749,432,020 | -19,232,827 | -2.5% |
| Oaxaca | 628,005,481 | 682,250,684 | 54,245,203 | 8.6% |
| Puebla | 769,180,169 | 963,308,633 | 194,128,464 | 25.2% |
| Querétaro | 429,246,173 | 431,885,710 | 2,639,537 | 0.6% |
| Quintana Roo | 229,618,642 | 264,754,307 | 35,135,665 | 15.3% |
| San Luis Potosí | 408,022,557 | 421,109,889 | 13,087,332 | 3.2% |
| Sinaloa | 415,884,887 | 411,574,621 | -4,310,266 | -1.0% |
| Sonora | 361,342,457 | 394,092,827 | 32,750,370 | 9.1% |
| Tabasco | 423,498,607 | 457,280,738 | 33,782,131 | 8.0% |
| Tamaulipas | 527,971,815 | 525,936,221 | -2,035,594 | -0.4% |
| Tlaxcala | 209,331,416 | 224,200,630 | 14,869,214 | 7.1% |
| Veracruz | 1,085,947,243 | 1,077,868,502 | -8,078,741 | -0.7% |
| Yucatán | 376,370,781 | 403,222,155 | 26,851,374 | 7.1% |
| Zacatecas | 409,783,292 | 397,443,089 | -12,340,203 | -3.0% |
| Totals | 18,223,947,232 | 18,952,099,279 | 728,152,048 | 4.0% |
(a) Sum of the months of January to April 2026. (b) Calculation with the collection of January to April 2026.
Table 33.
Participations in the special tax on production and services for the first semester adjustment of 2026.
(Pesos)
| Entities | Processed Tobacco | Beer | Alcoholic Beverages | Total |
|---|---|---|---|---|
| Aguascalientes | 37,659,309 | 38,140,292 | 18,585,063 | 94,384,663 |
| Baja California | 100,489,930 | 138,580,071 | 69,252,406 | 308,322,407 |
| Baja California Sur | 20,391,794 | 32,047,893 | 19,310,535 | 71,750,222 |
| Campeche | 2,891,141 | 29,138,690 | 2,521,080 | 34,550,911 |
| Coahuila | 61,162,997 | 94,422,742 | 17,124,847 | 172,710,586 |
| Colima | 18,159,949 | 18,080,145 | 9,187,094 | 45,427,189 |
| Chiapas | 8,506,195 | 65,628,510 | 9,935,817 | 84,070,521 |
| Chihuahua | 92,973,988 | 157,442,574 | 33,454,024 | 283,870,585 |
| Ciudad de México | 270,529,337 | 182,303,051 | 672,926,374 | 1,125,758,763 |
| Durango | 21,045,122 | 83,207,366 | 5,809,189 | 110,061,676 |
| Guanajuato | 93,151,831 | 146,542,669 | 70,796,604 | 310,491,104 |
| Guerrero | 15,787,611 | 76,881,657 | 12,937,282 | 105,606,550 |
| Hidalgo | 40,603,074 | 36,315,714 | 61,000,935 | 137,919,722 |
| Jalisco | 229,804,429 | 142,366,089 | 225,787,036 | 597,957,555 |
| México | 377,403,536 | 318,615,065 | 169,677,306 | 865,695,908 |
| Michoacán | 78,801,192 | 121,768,512 | 30,925,181 | 231,494,884 |
| Morelos | 19,218,662 | 36,964,161 | 7,298,356 | 63,481,178 |
| Nayarit | 23,291,009 | 55,717,461 | 6,549,703 | 85,558,173 |
| Nuevo León | 153,640,349 | 215,839,145 | 146,755,859 | 516,235,353 |
| Oaxaca | 17,437,729 | 90,110,635 | 13,729,732 | 121,278,096 |
| Puebla | 58,029,546 | 107,838,030 | 55,788,556 | 221,656,132 |
| Querétaro | 61,536,586 | 105,606,965 | 54,794,369 | 221,937,921 |
| Quintana Roo | 24,724,370 | 70,826,821 | 61,559,771 | 157,110,961 |
| San Luis Potosí | 37,156,961 | 71,638,700 | 13,319,758 | 122,115,419 |
| Sinaloa | 46,518,216 | 87,427,637 | 22,522,239 | 156,468,092 |
| Sonora | 70,522,356 | 194,972,501 | 11,183,539 | 276,678,396 |
| Tabasco | 33,588,602 | 48,861,582 | 10,561,060 | 93,011,245 |
| Tamaulipas | 53,546,021 | 115,316,535 | 10,890,057 | 179,752,613 |
| Tlaxcala | 13,411,723 | 14,760,014 | 3,076,662 | 31,248,399 |
| Veracruz | 62,854,058 | 154,618,192 | 60,983,083 | 278,455,332 |
| Yucatán | 44,452,198 | 55,761,607 | 21,889,950 | 122,103,755 |
| Zacatecas | 6,890,282 | 41,216,385 | 4,532,000 | 52,638,668 |
| Totals | 2,196,180,104 | 3,148,957,412 | 1,934,665,464 | 7,279,802,980 |
Table 34.
Differences in participations in the special tax on production and services for the first semester adjustment of 2026.
(Pesos)
| Entities | Provisional Payment (a) | Preliminary Payment (b) | Absolute Differences | Rel % |
|---|---|---|---|---|
| Aguascalientes | 99,357,924 | 94,384,663 | -4,973,261 | -5.0% |
| Baja California | 384,068,695 | 308,322,407 | -75,746,288 | -19.7% |
| Baja California Sur | 91,127,185 | 71,750,222 | -19,376,963 | -21.3% |
| Campeche | 41,906,134 | 34,550,911 | -7,355,223 | -17.6% |
| Coahuila | 176,173,573 | 172,710,586 | -3,462,987 | -2.0% |
| Colima | 54,244,554 | 45,427,189 | -8,817,365 | -16.3% |
| Chiapas | 102,276,794 | 84,070,521 | -18,206,273 | -17.8% |
| Chihuahua | 298,840,739 | 283,870,585 | -14,970,154 | -5.0% |
| Ciudad de México | 856,000,418 | 1,125,758,763 | 269,758,345 | 31.5% |
| Durango | 97,947,154 | 110,061,676 | 12,114,522 | 12.4% |
| Guanajuato | 319,668,958 | 310,491,104 | -9,177,854 | -2.9% |
| Guerrero | 99,446,481 | 105,606,550 | 6,160,069 | 6.2% |
| Hidalgo | 148,332,816 | 137,919,722 | -10,413,094 | -7.0% |
| Jalisco | 634,564,990 | 597,957,555 | -36,607,435 | -5.8% |
| México | 981,010,019 | 865,695,908 | -115,314,111 | -11.8% |
| Michoacán | 236,776,723 | 231,494,884 | -5,281,839 | -2.2% |
| Morelos | 66,228,348 | 63,481,178 | -2,747,170 | -4.1% |
| Nayarit | 76,843,265 | 85,558,173 | 8,714,908 | 11.3% |
| Nuevo León | 557,985,021 | 516,235,353 | -41,749,668 | -7.5% |
| Oaxaca | 108,871,796 | 121,278,096 | 12,406,300 | 11.4% |
| Puebla | 207,802,149 | 221,656,132 | 13,853,983 | 6.7% |
| Querétaro | 193,434,545 | 221,937,921 | 28,503,376 | 14.7% |
| Quintana Roo | 188,777,606 | 157,110,961 | -31,666,645 | -16.8% |
| San Luis Potosí | 129,031,577 | 122,115,419 | -6,916,158 | -5.4% |
| Sinaloa | 152,957,571 | 156,468,092 | 3,510,521 | 2.3% |
| Sonora | 272,594,109 | 276,678,396 | 4,084,287 | 1.5% |
| Tabasco | 113,430,631 | 93,011,245 | -20,419,386 | -18.0% |
| Tamaulipas | 186,431,005 | 179,752,613 | -6,678,392 | -3.6% |
| Tlaxcala | 40,787,231 | 31,248,399 | -9,538,832 | -23.4% |
| Veracruz | 298,231,827 | 278,455,332 | -19,776,495 | -6.6% |
| Yucatán | 144,507,963 | 122,103,755 | -22,404,208 | -15.5% |
| Zacatecas | 59,882,830 | 52,638,668 | -7,244,162 | -12.1% |
| Totals | 7,419,540,631 | 7,279,802,980 | -139,737,652 | -1.9% |
(a) Sum of the months of January to April 2026. (b) Calculation with the collection of January to April 2026.
Table 35.
Differences in participations for the first semester adjustment of 2026.
(Pesos)
| Entities | General Participation Fund | Municipal Support Fund | Special Tax on Production and Services | Total |
|---|---|---|---|---|
| Aguascalientes | 217,225,736 | 48,695,232 | -4,973,261 | 260,947,707 |
| Baja California | 426,856,786 | 161,646,282 | -75,746,288 | 512,756,780 |
| Baja California Sur | 133,866,596 | 4,552,110 | -19,376,963 | 119,041,743 |
| Campeche | 51,398,797 | -120,594 | -7,355,223 | 43,922,980 |
| Coahuila | 607,109,583 | -946,455 | -3,462,987 | 602,700,141 |
| Colima | 131,117,112 | 4,957,029 | -8,817,365 | 127,256,776 |
| Chiapas | 1,089,300,463 | 28,225,950 | -18,206,273 | 1,099,320,140 |
| Chihuahua | 324,275,197 | -4,395,765 | -14,970,154 | 304,909,278 |
| Ciudad de México | 2,192,838,325 | 43,331,435 | 269,758,345 | 2,505,928,105 |
| Durango | 247,063,828 | -16,365,425 | 12,114,522 | 242,812,925 |
| Guanajuato | 652,876,734 | -1,119,219 | -9,177,854 | 642,579,661 |
| Guerrero | 425,992,004 | 71,132,622 | 6,160,069 | 503,284,695 |
| Hidalgo | 307,242,681 | -10,730,185 | -10,413,094 | 286,099,402 |
| Jalisco | 1,077,231,561 | 14,719,262 | -36,607,435 | 1,055,343,388 |
| México | 1,424,993,184 | -43,012,956 | -115,314,111 | 1,266,666,117 |
| Michoacán | 229,568,640 | 22,201,730 | -5,281,839 | 246,488,531 |
| Morelos | 206,748,333 | 35,618,982 | -2,747,170 | 239,620,145 |
| Nayarit | 129,518,867 | 8,270,354 | 8,714,908 | 146,504,129 |
| Nuevo León | 517, |
8,404,731
534,610
6.8%
Piedras Negras, Coah.
60,728,607
60,831,015
102,408
0.2%
Colima
Manzanillo, Col.
78,395,457
79,928,132
1,532,675
2.0%
Guerrero
Acapulco, Gro.
1,640,741
1,649,779
9,038
0.6%
Michoacán
Lázaro Cárdenas, Mich.
121,138,359
135,619,283
14,480,924
12.0%
Nuevo León
Anáhuac, N.L.
43,966,552
39,075,718
-4,890,834
-11.1%
Oaxaca
Salina Cruz, Oax.
2,420,735
2,325,407
-95,328
-3.9%
Quintana Roo
Benito Juárez, Q.R.
4,063,750
4,071,023
7,273
0.2%
O. P. Blanco, Q.R.
9,782,199
9,631,701
-150,498
-1.5%
Sinaloa
Mazatlán, Sin.
6,029,722
5,736,178
-293,544
-4.9%
Sonora
Agua Prieta, Son.
3,170,694
3,270,445
99,751
3.1%
Guaymas, Son.
487,316
481,726
-5,590
-1.1%
Naco, Son.
1,772,222
1,720,059
-52,163
-2.9%
Nogales, Son.
102,196,252
111,661,015
9,464,763
9.3%
P.E. Calles (Sonoyta), Son.
442,008
395,937
-46,071
-10.4%
San Luis R.C., Son.
1,512,178
1,643,834
131,656
8.7%
Tamaulipas
Altamira, Tamps.
239,408,928
238,522,900
-886,028
-0.4%
Cd. Camargo, Tamps.
1,700,718
1,664,549
-36,169
-2.1%
Cd. M. Alemán, Tamps.
5,277,390
5,786,338
508,948
9.6%
Cd. Madero, Tamps.
30,809,341
33,356,335
2,546,994
8.3%
Matamoros, Tamps.
106,218,467
104,966,325
-1,252,142
-1.2%
Nuevo Laredo, Tamps.
1,110,676,699
1,171,723,725
61,047,026
5.5%
Reynosa, Tamps.
80,054,468
76,842,469
-3,211,999
-4.0%
Río Bravo, Tamps.
2,168,529
2,253,496
84,967
3.9%
Tampico, Tamps.
34,085,316
35,948,761
1,863,445
5.5%
Veracruz
Coatzacoalcos, Ver.
4,233,185
4,208,640
-24,545
-0.6%
Tuxpan, Ver.
16,690,401
16,729,429
39,028
0.2%
Veracruz, Ver.
113,391,727
113,214,527
-177,200
-0.2%
Yucatán
Progreso, Yuc.
12,918,753
21,736,008
8,817,255
68.3%
Total
2,478,456,820
2,577,485,502
99,028,682
4.0%
Third.- The participations of the funds and other participable concepts, indicated in the first and second sections of this Agreement, as well as the amounts that each federative entity finally receives, may be modified by the variation of the revenues effectively collected, by the change in coefficients and, in their case, by the differences derived from the adjustments to the provisional payments and the corresponding definitive adjustment for the 2026 fiscal year.
Respectfully.
Mexico City, July 15, 2026.- The Head of the Unit for Coordination with Federative Entities, in substitution for the absence of the Head of the Secretariat of Finance and Public Credit, the Heads of the Undersecretariat of Finance and Public Credit, of Revenues, of Expenditures, of the Federal Tax Agency, of the Federal Tax Agency for Amparos, of the Federal Tax Agency for Legislation and Consultation, of the Federal Tax Agency for Financial Affairs and of the Federal Tax Agency 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. - Rubric.
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