Agreement Disclosing the Report on Federally Distributable Tax Revenue and Federal Participations for February 2026 and the Adjustment of Participations for the Third Four-Month Period of 2025

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DOF: 26/03/2026

AGREEMENT by which the report on federally distributable tax revenue and federal participations, as well as the calculation procedures, for the month of February 2026 and for the adjustment of participations of the third four-month period of 2025 is made known.

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- Treasury.- Secretariat of Finance and Public Credit.

AGREEMENT

42/2026

AGREEMENT BY WHICH THE REPORT ON FEDERALLY DISTRIBUTABLE TAX REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF FEBRUARY 2026 AND FOR THE ADJUSTMENT OF PARTICIPATIONS OF THE THIRD FOUR-MONTH PERIOD OF 2025 IS MADE KNOWN.

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 January 2026, with which the participations in federal revenues for the month of February 2026 were calculated, as well as that corresponding to the period from September to December 2025, with which the differences of the third 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, for the 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 where merchandise physically enters or leaves the country that is 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 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 where merchandise physically enters or leaves the country that is 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 physically carried out, with which the distribution of the participations of February 2026 and of the third quarterly adjustment of 2025 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 Hydrocarbon Extraction Fund; 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 where merchandise physically enters or leaves the country that is imported or exported, of the month of February 2026; 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 physically carried out, of the month of February 2026, and of the third quarterly adjustment of 2025, in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law.

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 January 2026, the participations in federal revenues for the month of February 2026, as well as the procedure followed in the determination and integration of the same, by federal entities and, if applicable, by municipalities, are made known. The figures corresponding to the month of February 2026 do not include deductions derived from financial commitments contracted by the federal entities.

·

Table 1. Federally distributable tax revenue of January 2026, applicable for the calculation of participations for the month of February 2026, in accordance with articles 2o. and 7o. of the Fiscal Coordination Law.

·

Table 2. Integration of the participation funds of February 2026, in accordance with what is established in 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 Participation Fund 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 Participation Fund 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 Participation Fund 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 February 2026, in accordance with article 2o. of the Fiscal Coordination Law.

·

Table 7. Integration of the General Participation Fund of February 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 February 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 2024 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 2025, in accordance with article 3o.-A of the Fiscal Coordination Law.

·

Table 13. Participations in the special tax on production and services of February 2026, in accordance with articles 3o.- A and 7o. of the Fiscal Coordination Law.

·

Table 14. Determination of the participations of gasoline and diesel of January 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 Fiscal Coordination Law.

·

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 January 2026, in accordance with article 4o.-A of the Fiscal Coordination Law.

·

Table 19. Calculation of the participation coefficient related to Oil and Gas Extraction for 2025, in accordance with article 4o.-B of the Fiscal Coordination Law.

·

Table 20. Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2026, in accordance with article 4o.-B of the Fiscal Coordination Law.

·

Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of February 2026, in accordance with article 4o.-B of the Fiscal Coordination Law.

·

Table 22. Provisional participations of February 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 2025 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 February 2026, in accordance 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 February 2026, in accordance with article 2o.-A, fraction II of the Fiscal Coordination Law.

Table 1.

Federally distributable tax revenue of January 2026, p/ aplicable for the calculation of participations for the month of February 2026.

Concepts

Thousands of pesos

Tax Revenues

514,501,451

Income Tax 1/

252,443,047

Value Added

153,583,577

Special on Production and Services

81,466,428

Article 2o, fraction I, subsection D)

35,711,032

Alcoholic Beverages

3,331,974

Beers

4,998,057

Tobacco

26,614,900

Energy Drinks

8,565

Telecommunications

683,674

Flavored Beverages

4,989,869

Non-Basic Foods with High Caloric Density

4,094,266

Pesticides

143,900

Fossil Fuels

887,541

Other withholdings

2,649

Import

14,359,127

Export

0

Surcharges and updates

11,164,882

Not Included 2/

46,582

Mining Right

1,437,807

Petroleum

14,981,457

Mexican Oil Fund for Stabilization and Development 3/

14,984,706

Income Tax on contracts and assignments 3/

-3,249

Ordinary right on hydrocarbons

0

Gross Federally Distributable Tax Revenue 4/

529,482,907

Less:

5,383,671

20% of Alcoholic Beverages

666,395

20% of Beers

999,611

8% of Tobacco

2,129,192

Economic Incentives

1,563,473

Lotteries, raffles, contests (prizes) articles 138 and 169 of the Income Tax Law

25,000

Federally Distributable Tax Revenue 5/

524,099,237

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 Transitional Provisions of the Income Tax Law for 2020).

2/ Numeral 1.19 of article 1o. of the Federal Revenue Law for the Fiscal Exercise of 2026: Taxes not included in the Current Revenue 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: Tax Revenue Policy Unit, of the Undersecretariat of Revenues, of the SHCP.

5/ Source: Unit for Coordination with Federal Entities, of the SHCP.

Table 2.

Integration of the participation funds of February 2026.

(Pesos)

Concepts

Amount

Federally Distributable Tax Revenue

1. Federally distributable tax revenue of February 2026

524,099,236,520

2. Federally distributable tax revenue of 2007

110,761,689,167

3. Growth (1-2)

413,337,547,354

General Participation Fund

4. Base general participation fund 2007 (2 x 20%)

22,152,337,833

5. General participation fund growth 2026 (3 x 20%)

82,667,509,471

5.1) First part 60% of the growth of 2026 (5 x 60%)

49,600,505,682

5.2) Second part 30% of the growth of 2026 (5 x 30%)

24,800,252,841

5.3) Third part 10% of the growth of 2026 (5 x 10%)

8,266,750,947

6. Total general participation fund of February 2026 (4+5)

104,819,847,304

Municipal Development Fund

7. Federally distributable tax revenue of February 2013

177,829,258,750

8. Growth (1-7)

346,269,977,770

9. Base municipal development fund 2013

1,778,292,588

10. Municipal development fund growth 2026 (8 x 1%)

3,462,699,778

10.1) First part 70% of the growth of 2026 (10 x 70%)

2,423,889,844

10.2) Second part 30% of the growth of 2026 (10 x 30%)

1,038,809,933

11. Total municipal development fund of February 2026 (9+10)

5,240,992,365

Participations in the Special Tax on Production and Services

12. Participations for processed tobacco

2,129,192,023

13. Participations for beer

999,611,417

14. Participations for alcoholic beverages

666,394,861

15. Total participations in the special tax on production and services (12+13+14)

3,795,198,301

Participations for 0.136% of the Federally Distributable Tax Revenue

16. Participations for 0.136% of the federally distributable tax revenue (1 x 0.136%)

712,774,962

Hydrocarbon Extraction Fund of February 2026

17. Transfer of the Mexican Oil Fund for Stabilization and Development

178,242,120

18. 50% of the Transfer of the Mexican Oil Fund for Stabilization and Development (17 x 50%)

89,121,060

19. 50% of the Transfer of the Mexican Oil Fund for Stabilization and Development (17 x 50%)

89,121,060

20. Hydrocarbon extraction fund (18+19)

178,242,120

Compensation Fund of January 2026

21. Collection of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the Special Tax on Production and Services of January of 2026

2,939,620,632

22. 2/11 of the collection of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the Special Tax on Production and Services of January 2026

534,476,479

23. Collection of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the Special Tax on Production and Services reported by the entities in December 2025

4,995,465

24. 2/11 of the collection of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the Special Tax on Production and Services reported by the entities in December 2025

908,266

25. Total Compensation Fund to be distributed for January 2026 (22+24)

535,384,745

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

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

424,041,038

435,173,210

1.026253

1,503,564

1,543,036

1.117765

Baja California

1,248,958,117

1,292,417,521

1.034797

3,778,283

3,909,754

2.832200

Baja California Sur

235,075,861

251,902,223

1.071578

881,164

944,236

0.683998

Campeche

600,899,202

520,398,428

0.866033

925,978

801,927

0.580911

Coahuila

1,180,088,820

1,236,355,664

1.047680

3,452,989

3,617,628

2.620586

Colima

204,172,711

214,421,765

1.050198

728,776

765,359

0.554421

Chiapas

499,823,695

532,775,844

1.065928

5,975,155

6,369,082

4.613721

Chihuahua

1,235,956,187

1,282,412,409

1.037587

3,976,037

4,125,485

2.988474

Ciudad de México

4,714,038,082

5,019,086,938

1.064711

9,350,964

9,956,072

7.212112

Durango

412,374,115

451,314,096

1.094429

1,944,614

2,128,242

1.541684

Guanajuato

1,413,043,069

1,521,161,531

1.076515

6,345,807

6,831,354

4.948587

Guerrero

406,787,621

430,966,290

1.059438

3,606,579

3,820,947

2.767868

Hidalgo

544,779,418

585,823,220

1.075340

3,248,649

3,493,403

2.530598

Jalisco

2,396,338,446

2,528,861,330

1.055302

8,739,649

9,222,971

6.681059

México

2,883,021,204

3,052,582,506

1.058814

17,788,768

18,834,992

13.643942

Michoacán

881,074,925

922,949,796

1.047527

4,950,874

5,186,174

3.756830

Morelos

341,344,156

355,087,156

1.040261

1,984,308

2,064,199

1.495292

Nayarit

218,524,605

226,764,339

1.037706

1,245,276

1,292,231

0.936083

Nuevo León

2,508,047,719

2,698,173,018

1.075806

6,152,311

6,618,694

4.794537

Oaxaca

575,507,319

631,307,638

1.096958

4,232,451

4,642,823

3.363231

Puebla

1,101,798,435

1,184,829,794

1.075360

6,629,599

7,129,205

5.164348

Querétaro

771,420,538

800,779,464

1.038058

2,528,745

2,624,985

1.901521

Quintana Roo

506,151,626

512,293,497

1.012134

1,905,221

1,928,340

1.396876

San Luis Potosí

749,045,737

776,825,450

1.037087

2,885,526

2,992,541

2.167777

Sinaloa

691,765,006

708,269,470

1.023858

3,144,666

3,219,693

2.332324

Sonora

1,066,140,938

1,101,556,783

1.033219

3,042,242

3,143,301

2.276987

Tabasco

755,926,952

696,392,466

0.921243

2,554,147

2,352,990

1.704490

Tamaulipas

944,396,524

1,003,380,332

1.062457

3,569,939

3,792,905

2.747555

Tlaxcala

190,382,859

199,483,012

1.047799

1,476,723

1,547,309

1.120860

Veracruz

1,354,310,854

1,439,874,641

1.063179

8,113,343

8,625,935

6.248569

Yucatán

506,034,200

546,558,258

1.080082

2,402,017

2,594,375

1.879348

Zacatecas

305,155,572

346,668,814

1.136040

1,695,685

1,926,365

1.395446

Totals

31,866,425,551

33,506,846,903

33.513377

130,760,049

138,046,554

100.000000

Source: GDP INEGI, December 05, 2025.

GDP. In thousands of current pesos. e/ National Employment Survey of the third quarter of 2025, published on November 26, 2025 on the INEGI website (www.inegi.org.mx). 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 Revenue Growth p/

Result

Mean

Population e/ mobile mean

Participation Entities

2022/2021

2023/2022

2024/2023

mobile IE

2025

by population

coefficients 1/

(1)

(2)

(3)

(4=( S ( 1 + 2 + 3 )/ 3 ))

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.054

1.169

1.120

1.114

1,503,564

1,675,240

1.129630

Baja California

1.206

1.286

1.110

1.201

3,778,283

4,536,793

3.059202

Baja California Sur

1.281

1.142

1.057

1.160

881,164

1,022,177

0.689264

Campeche

1.217

1.201

0.998

1.138

925,978

1,054,048

0.710754

Coahuila

1.215

1.027

1.229

1.157

3,452,989

3,994,439

2.693488

Colima

1.106

1.089

1.083

1.093

728,776

796,349

0.536986

Chiapas

1.164

1.085

1.068

1.106

5,975,155

6,606,827

4.455046

Chihuahua

1.352

1.092

1.039

1.161

3,976,037

4,616,609

3.113023

Ciudad de México

1.140

1.105

1.080

1.108

9,350,964

10,362,978

6.987853

Durango

1.128

1.320

1.093

1.180

1,944,614

2,294,966

1.547517

Guanajuato

1.203

1.114

1.067

1.128

6,345,807

7,157,504

4.826372

Guerrero

1.200

1.078

1.009

1.096

3,606,579

3,951,717

2.664680

Hidalgo

1.089

1.220

1.047

1.118

3,248,649

3,633,526

2.450121

Jalisco

1.171

1.150

1.094

1.138

8,739,649

9,949,634

6.709132

México

1.127

1.111

1.155

1.131

17,788,768

20,115,642

13.564167

Michoacán

1.406

0.976

1.064

1.149

4,950,874

5,686,887

3.834721

Morelos

1.130

1.091

1.107

1.109

1,984,308

2,201,161

1.484264

Nayarit

1.424

1.143

1.076

1.214

1,245,276

1,512,175

1.019674

Nuevo León

1.286

1.136

1.059

1.160

6,152,311

7,138,854

4.813797

Oaxaca

1.135

1.138

1.166

1.146

4,232,451

4,851,041

3.271103

Puebla

1.178

1.129

1.065

1.124

6,629,599

7,449,541

5.023296

Querétaro

1.359

1.091

1.069

1.173

2,528,745

2,967,058

2.000715

Quintana Roo

1.228

1.349

1.098

1.225

1,905,221

2,333,466

1.573478

San Luis Potosí

1.186

1.222

1.063

1.157

2,885,526

3,338,426

2.251132

Sinaloa

1.128

1.061

1.039

1.076

3,144,666

3,383,657

2.281631

Sonora

1.191

1.121

1.086

1.133

3,042,242

3,446,383

2.323928

Tabasco

1.131

1.188

1.045

1.122

2,554,147

2,864,546

1.931590

Tamaulipas

1.120

1.100

1.103

1.108

3,569,939

3,954,159

2.666327

Tlaxcala

1.171

1.185

1.049

1.135

1,476,723

1,676,136

1.130234

Veracruz

1.240

1.054

1.080

1.125

8,113,343

9,125,042

6.153102

Yucatán

1.380

1.099

1.042

1.173

2,402,017

2,818,464

1.900517

Zacatecas

0.970

1.171

1.016

1.052

1,695,685

1,784,428

1.203257

Totals

1.195

1.129

1.086

36.410

130,760,049

148,299,872

100.000000

IE. Collection of local taxes and duties. e/ National Employment Survey of the third quarter of 2025, published on November 26, 2025 on the INEGI website (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 Participation Fund for 2026.

Taxes and

Result

duties (IE)

Population e/ IE 2024

Participation Entities

local taxes of 2024 p/

2025

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

5,384,140,862

1,503,564

8,095,400,371,017,130

0.251251

Baja California

29,484,012,362

3,778,283

111,398,942,678,341,000

3.457411

Baja California Sur

5,736,083,240

881,164

5,054,430,052,258,780

0.156871

Campeche

3,605,167,152

925,978

3,338,305,469,185,770

0.103609

Coahuila

13,249,731,591

3,452,989

45,751,177,438,274,200

1.419947

Colima

2,781,620,079

728,776

2,027,177,954,977,530

0.062916

Chiapas

5,216,080,441

5,975,155

31,166,889,126,845,800

0.967305

Chihuahua

26,119,425,044

3,976,037

103,851,800,394,704,000

3.223175

Ciudad de México

83,248,412,524

9,350,964

778,452,908,568,606,000

24.160297

Durango

5,165,207,847

1,944,614

10,044,335,492,536,100

0.311739

Guanajuato

20,655,474,078

6,345,807

131,075,651,990,524,000

4.068103

Guerrero

4,116,571,342

3,606,579

14,846,739,755,790,200

0.460788

Hidalgo

5,795,807,597

3,248,649

18,828,544,554,803,700

0.584368

Jalisco

32,342,104,929

8,739,649

282,658,645,003,776,000

8.772678

México

50,154,698,531

17,788,768

892,190,296,283,770,000

27.690285

Michoacán

9,111,204,420

4,950,874

45,108,425,070,870,900

1.399999

Morelos

4,622,484,543

1,984,308

9,172,433,058,432,190

0.284678

Nayarit

3,580,532,424

1,245,276

4,458,751,095,140,340

0.138383

Nuevo León

40,632,791,075

6,152,311

249,985,567,493,270,000

7.758627

Oaxaca

5,023,050,899

4,232,451

21,259,816,799,126,700

0.659826

Puebla

11,122,445,539

6,629,599

73,737,353,822,908,800

2.288535

Querétaro

15,221,679,435

2,528,745

38,491,745,761,923,400

1.194641

Quintana Roo

18,124,327,099

1,905,221

34,530,848,599,026,500

1.071710

San Luis Potosí

7,487,153,499

2,885,526

21,604,376,088,625,100

0.670520

Sinaloa

12,537,579,490

3,144,666

39,426,499,944,563,200

1.223653

Sonora

13,680,442,636

3,042,242

41,619,217,166,058,100

1.291706

Tabasco

4,346,228,391

2,554,147

11,100,906,205,702,200

0.344531

Tamaulipas

13,854,166,845

3,569,939

49,458,530,532,651,000

1.535010

Tlaxcala

2,013,001,528

1,476,723

2,972,645,655,491,810

0.092260

Veracruz

14,058,779,342

8,113,343

114,063,698,959,017,000

3.540115

Yucatán

7,530,932,633

2,402,017

18,089,428,209,576,100

0.561429

Zacatecas

4,819,410,776

1,695,685

8,172,202,561,175,900

0.253635

Totals

480,820,748,194

130,760,049

3,222,033,692,158,970,000

100.000000

Source: Public Accounts of the entities.

IE. Collection of local taxes and fees in current pesos.

e/ National Employment Survey of the third quarter of 2025, published on November 26, 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

of February 2026.

(Pesos)

Update to

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 February 2026.

(Pesos)

Fund

General Participation Fund growth 2026

General

First

Second

Third

Reimbursement

Participation

Part

Part

Part

BET

Total

of 2007

C 1

C 2

C 3

2026

Aguascalientes

253,448,939

554,417,226

280,151,097

20,770,316

1,415,136

1,110,202,714

Baja California

635,563,001

1,404,785,386

758,689,876

285,815,545

5,305,004

3,090,158,812

Baja California Sur

160,245,947

339,266,708

170,939,135

12,968,118

1,386,822

684,806,731

Campeche

226,439,168

288,134,692

176,268,878

8,565,069

1,459,447

700,867,254

Coahuila

538,189,157

1,299,823,714

667,991,808

117,383,499

4,035,289

2,627,423,468

Colima

164,236,610

274,995,614

133,173,778

5,201,117

581,359

578,188,479

Chiapas

1,004,369,892

2,288,428,748

1,104,862,631

79,964,685

13,076,175

4,490,702,132

Chihuahua

629,999,297

1,482,298,221

772,037,488

266,451,891

14,625,843

3,165,412,739

Mexico City

2,744,713,747

3,577,243,894

1,733,005,313

1,997,271,579

1,745,096

10,053,979,629

Durango

288,519,244

764,683,015

383,788,243

25,770,686

7,604,894

1,470,366,083

Guanajuato

855,324,839

2,454,524,257

1,196,952,493

336,299,950

4,602,700

4,847,704,239

Guerrero

493,273,999

1,372,876,770

660,847,410

38,092,184

588,977

2,565,679,340

Hidalgo

395,380,932

1,255,189,261

607,636,208

48,308,275

487,526

2,307,002,202

Jalisco

1,432,795,987

3,313,838,851

1,663,881,609

725,215,452

17,193,831

7,152,925,730

Mexico

2,800,368,390

6,767,464,399

3,363,947,635

2,289,086,857

391,853

15,221,259,134

Michoacán

629,287,410

1,863,406,665

951,020,554

115,734,394

4,407,749

3,563,856,770

Morelos

323,614,323

741,672,385

368,101,117

23,533,652

811,490

1,457,732,968

Nayarit

217,191,062

464,302,013

252,881,641

11,439,789

1,469,904

947,284,409

Nuevo León

1,061,831,201

2,378,114,796

1,193,833,713

641,386,349

5,471,196

5,280,637,255

Oaxaca

538,451,268

1,668,179,062

811,241,717

54,546,174

1,095,633

3,073,513,854

Puebla

889,073,482

2,561,542,760

1,245,790,073

189,187,450

2,192,671

4,887,786,436

Querétaro

376,413,841

943,164,186

496,182,387

98,758,022

2,577,686

1,917,096,121

Quintana Roo

265,685,776

692,857,784

390,226,599

88,595,574

96,825

1,437,462,559

San Luis Potosí

414,546,142

1,075,228,172

558,286,491

55,430,208

2,854,625

2,106,345,637

Sinaloa

533,055,947

1,156,844,517

565,850,376

101,156,315

16,888,575

2,373,795,729

Sonora

552,077,699

1,129,396,822

576,340,131

106,782,156

20,523,596

2,385,120,404

Tabasco

919,495,148

845,435,845

479,039,276

28,481,523

4,421,440

2,276,873,231

Tamaulipas

623,742,505

1,362,801,282

661,255,768

126,895,431

3,531,537

2,778,226,524

Tlaxcala

229,036,641

555,952,447

280,300,929

7,626,898

32,141

1,072,949,056

Veracruz

1,338,567,778

3,099,321,970

1,525,984,770

292,652,493

17,604,586

6,274,131,596

Yucatán

350,185,660

932,165,879

471,333,041

46,411,929

2,123,938

1,802,220,448

Zacatecas

267,212,803

692,148,342

298,410,655

20,967,367

1,532,261

1,280,271,429

Totals

22,152,337,833

49,600,505,682

24,800,252,841

8,266,750,947

162,135,807

104,981,983,111

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

2023

2024

Variation

Population e/

Variation

Participation

Entities

2024/2023

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

2,207,122,394

2,325,992,855

1.053858

1,503,564

1,584,542

1.143138

Baja California

12,057,564,919

13,420,132,605

1.113005

3,778,283

4,205,249

3.033797

Baja California Sur

2,462,231,484

2,519,870,154

1.023409

881,164

901,791

0.650580

Campeche

521,998,784

517,415,843

0.991220

925,978

917,848

0.662164

Coahuila

4,352,564,104

4,784,874,505

1.099323

3,452,989

3,795,951

2.738517

Colima

1,484,931,675

1,573,298,254

1.059509

728,776

772,145

0.557049

Chiapas

1,744,005,137

1,815,319,906

1.040891

5,975,155

6,219,487

4.486932

Chihuahua

8,865,227,370

9,521,809,148

1.074063

3,976,037

4,270,513

3.080881

Mexico City

31,486,327,492

33,493,698,824

1.063754

9,350,964

9,947,123

7.176164

Durango

1,334,905,929

1,513,863,761

1.134060

1,944,614

2,205,309

1.590979

Guanajuato

8,541,908,458

8,649,635,331

1.012612

6,345,807

6,425,838

4.635799

Guerrero

1,948,086,444

1,892,957,129

0.971701

3,606,579

3,504,516

2.528267

Hidalgo

2,273,811,624

2,561,806,971

1.126658

3,248,649

3,660,115

2.640521

Jalisco

11,989,654,420

12,962,869,372

1.081171

8,739,649

9,449,057

6.816844

Mexico

15,655,134,223

16,658,474,505

1.064090

17,788,768

18,928,853

13.655864

Michoacán

3,360,450,841

3,596,469,228

1.070234

4,950,874

5,298,594

3.822571

Morelos

1,992,262,825

2,040,265,749

1.024095

1,984,308

2,032,119

1.466034

Nayarit

933,018,792

1,039,445,326

1.114067

1,245,276

1,387,321

1.000856

Nuevo León

13,238,060,362

14,903,709,928

1.125823

6,152,311

6,926,412

4.996929

Oaxaca

785,553,577

780,859,947

0.994025

4,232,451

4,207,162

3.035178

Puebla

3,663,252,126

3,842,817,237

1.049018

6,629,599

6,954,568

5.017242

Querétaro

6,089,114,278

6,342,492,623

1.041612

2,528,745

2,633,970

1.900228

Quintana Roo

5,916,680,527

6,088,161,317

1.028983

1,905,221

1,960,439

1.414322

San Luis Potosí

2,449,054,350

2,527,538,116

1.032047

2,885,526

2,977,997

2.148420

Sinaloa

5,127,365,283

5,096,208,896

0.993924

3,144,666

3,125,557

2.254874

Sonora

4,498,545,546

5,072,399,122

1.127564

3,042,242

3,430,323

2.474742

Tabasco

584,669,981

567,303,935

0.970298

2,554,147

2,478,283

1.787910

Tamaulipas

4,561,458,079

5,005,541,870

1.097356

3,569,939

3,917,493

2.826201

Tlaxcala

451,672,513

461,261,777

1.021231

1,476,723

1,508,075

1.087972

Veracruz

4,628,462,870

4,968,141,044

1.073389

8,113,343

8,708,773

6.282780

Yucatán

1,925,506,884

1,981,620,237

1.029142

2,402,017

2,472,017

1.783390

Zacatecas

1,412,961,700

1,504,822,070

1.065013

1,695,685

1,805,926

1.302851

Totals

168,543,564,990

180,031,077,585

1.068158

130,760,049

138,613,368

100.000000

e/ National Employment Survey of the third quarter of 2025, published on November 26, 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 of 30% of the growth of the Municipal Development Fund for 2025.

Property tax coordinated municipalities with the entity

in its administration

Population 2020

municipalities

coordinated

administration

d/

Variation

Minimum Value

Result

Entities

(quotient)

min (3), 2

Minimum value

Participation

2023

2024

2024/2023

2

by population

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

239,178,216

273,001,951

1.141416

1.141416

476,617

544,018

0.688888

Baja California

64,563,616

63,006,731

0.975886

0.975886

108,440

105,825

0.134006

Baja California Sur

0

0

0

0

0

0

0.000000

Campeche

238,229,868

240,304,225

1.008707

1.008707

928,363

936,447

1.185819

Coahuila

626,583,136

731,139,070

1.166867

1.166867

1,071,443

1,250,231

1.583163

Colima

0

0

0

0

0

0

0.000000

Chiapas

151,765,175

156,311,631

1.029957

1.029957

1,915,949

1,973,345

2.498839

Chihuahua

2,936,630,440

3,253,691,495

1.107968

1.107968

3,489,381

3,866,121

4.895653

Mexico City

22,934,902,848

24,536,059,160

1.069813

1.069813

9,209,944

9,852,919

12.476710

Durango

515,767,637

591,384,511

1.146610

1.146610

1,832,650

2,101,335

2.660912

Guanajuato

3,290,880,902

3,510,856,000

1.066844

1.066844

6,064,973

6,470,379

8.193414

Guerrero

562,640,311

502,643,134

0.893365

0.893365

1,591,109

1,421,441

1.799965

Hidalgo

304,610,567

460,063,868

1.510335

1.510335

880,511

1,329,866

1.684004

Jalisco

5,614,470,106

5,994,527,934

1.067693

1.067693

7,379,687

7,879,237

9.977445

Mexico

6,175,757,842

6,405,916,557

1.037268

1.037268

14,072,266

14,596,713

18.483757

Michoacán

3,155,214

4,427,448

1.403216

1.403216

64,450

90,437

0.114520

Morelos

155,682,685

165,049,845

1.060168

1.060168

548,429

581,427

0.736259

Nayarit

12,192,499

15,609,304

1.280238

1.280238

217,392

278,314

0.352427

Nuevo León

3,030,052,090

3,260,574,368

1.076079

1.076079

4,641,448

4,994,563

6.324595

Oaxaca

124,504,172

151,638,244

1.217937

1.217937

270,955

330,006

0.417885

Puebla

0

0

0

0

0

0

0.000000

Querétaro

3,240,524,420

3,336,424,285

1.029594

1.029594

2,368,467

2,438,559

3.087938

Quintana Roo

0

0

0

0

0

0

0.000000

San Luis Potosí

157,978,906

163,033,288

1.031994

1.031994

1,089,371

1,124,224

1.423601

Sinaloa

2,243,667,997

2,127,337,721

0.948152

0.948152

3,026,943

2,870,001

3.634271

Sonora

1,267,542,782

1,328,728,375

1.048271

1.048271

1,557,739

1,632,933

2.067776

Tabasco

363,183,203

361,732,483

0.996006

0.996006

2,402,598

2,393,001

3.030247

Tamaulipas

574,363,209

604,762,668

1.052927

1.052927

2,463,938

2,594,347

3.285212

Tlaxcala

0

0

0

0

0

0

0.000000

Veracruz

1,133,940,063

1,148,024,105

1.012420

1.012420

6,186,366

6,263,203

7.931069

Yucatán

0

0

0

0

0

0

0.000000

Zacatecas

305,684,931

377,035,752

1.233413

1.233413

852,585

1,051,589

1.331623

Totals

56,268,452,837

59,763,284,153

1.062110

74,712,014

78,970,484

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 February 2026.

(Pesos)

Municipal Development Fund

Total

Base 2013

Growth 2026

Entities

70% first part

30% second part

Subtotal

Aguascalientes

42,831,004

27,708,412

7,156,241

34,864,653

77,695,657

Baja California

29,439,346

73,535,906

1,392,066

74,927,972

104,367,318

Baja California Sur

13,281,123

15,769,350

0

15,769,350

29,050,473

Campeche

19,893,110

16,050,134

12,318,400

28,368,534

48,261,644

Coahuila

30,379,818

66,378,638

16,446,052

82,824,690

113,204,508

Colima

23,005,209

13,502,258

0

13,502,258

36,507,468

Chiapas

39,872,920

108,758,285

25,958,190

134,716,475

174,589,395

Chihuahua

39,996,201

74,677,157

50,856,535

125,533,692

165,529,893

Mexico City

220,083,536

173,942,317

129,609,308

303,551,625

523,635,161

Durango

38,935,872

38,563,576

27,641,823

66,205,400

105,141,271

Guanajuato

64,119,654

112,366,670

85,114,004

197,480,673

261,600,327

Guerrero

29,484,254

61,282,400

18,698,215

79,980,615

109,464,869

Hidalgo

86,188,656

64,003,316

17,493,602

81,496,918

167,685,574

Jalisco

73,415,556

165,232,789

103,646,694

268,879,483

342,295,039

Mexico

120,654,958

331,003,106

192,011,107

523,014,212

643,669,171

Michoacán

90,139,479

92,654,910

1,189,649

93,844,559

183,984,038

Morelos

37,531,376

35,535,052

7,648,328

43,183,380

80,714,756

Nayarit

34,648,676

24,259,656

3,661,050

27,920,706

62,569,382

Nuevo León

41,166,217

121,120,060

65,700,519

186,820,579

227,986,797

Oaxaca

94,850,859

73,569,370

4,341,035

77,910,406

172,761,265

Puebla

94,872,995

121,612,424

0

121,612,424

216,485,418

Querétaro

44,883,561

46,059,439

32,077,802

78,137,242

123,020,803

Quintana Roo

29,824,745

34,281,606

0

34,281,606

64,106,351

San Luis Potosí

48,129,383

52,075,332

14,788,506

66,863,838

114,993,220

Sinaloa

29,945,765

54,655,674

37,753,167

92,408,841

122,354,605

Sonora

25,109,090

59,985,022

21,480,262

81,465,283

106,574,374

Tabasco

45,803,078

43,336,981

31,478,510

74,815,490

120,618,569

Tamaulipas

49,509,217

68,504,006

34,127,104

102,631,110

152,140,327

Tlaxcala

31,392,711

26,371,244

0

26,371,244

57,763,954

Veracruz

83,688,467

152,287,667

82,388,731

234,676,398

318,364,865

Yucatán

59,235,595

43,227,408

0

43,227,408

102,463,003

Zacatecas

65,980,157

31,579,679

13,833,035

45,412,714

111,392,871

Totals

1,778,292,588

2,423,889,844

1,038,809,933

3,462,699,778

5,240,992,365

Table 11.

Amounts of the special tax on production and services for the 2024 exercise.

(Pesos)

Beverages

Tobacco

Entities

Alcoholic

Beer

Cigars

Total

Aguascalientes

378,458,917

1,547,998,313

350,742,238

2,277,199,468

Baja California

2,913,562,702

4,401,008,285

1,357,098,706

8,671,669,693

Baja California Sur

687,442,164

1,056,746,483

318,309,292

2,062,497,939

Campeche

77,556,674

932,633,644

63,706,292

1,073,896,610

Coahuila

545,563,944

2,344,083,758

859,672,680

3,749,320,382

Colima

359,414,280

493,361,498

273,504,268

1,126,280,046

Chiapas

312,547,710

2,221,590,324

120,249,225

2,654,387,259

Chihuahua

965,794,355

4,599,921,677

1,162,846,492

6,728,562,524

Mexico City

11,822,594,524

3,570,282,573

3,217,094,955

18,609,972,052

Durango

172,147,081

1,861,121,103

294,319,517

2,327,587,701

Guanajuato

1,946,259,403

3,817,061,698

1,292,105,814

7,055,426,915

Guerrero

288,969,837

1,958,311,753

213,403,504

2,460,685,094

Hidalgo

1,370,464,792

1,134,958,937

655,862,137

3,161,285,866

Jalisco

7,004,642,064

3,786,175,223

2,728,613,295

13,519,430,582

Mexico

5,252,488,457

9,901,774,858

5,114,121,129

20,268,384,444

Michoacán

1,134,773,969

2,984,820,126

1,035,188,175

5,154,782,270

Morelos

252,539,637

1,020,679,353

238,598,080

1,511,817,070

Nayarit

214,204,581

1,414,237,148

213,066,730

1,841,508,459

Nuevo León

3,496,427,743

6,285,985,835

2,374,260,639

12,156,674,217

Oaxaca

206,763,341

2,323,883,328

206,811,859

2,737,458,528

Puebla

1,468,000,059

2,791,964,184

604,745,513

4,864,709,756

Querétaro

1,482,526,908

1,691,947,007

908,323,731

4,082,797,646

Quintana Roo

2,096,509,315

2,228,066,192

318,163,067

4,642,738,574

San Luis Potosí

392,724,790

1,741,387,154

622,072,724

2,756,184,668

Sinaloa

436,995,363

2,283,847,361

654,034,353

3,374,877,077

Sonora

393,439,042

5,036,340,670

923,791,770

6,353,571,482

Tabasco

321,191,015

1,711,838,944

478,363,606

2,511,393,565

Tamaulipas

348,206,886

3,103,016,241

744,723,987

4,195,947,114

Tlaxcala

88,231,621

554,441,162

212,180,017

854,852,800

Veracruz

1,946,094,850

4,277,276,588

825,760,009

7,049,131,447

Yucatán

496,310,971

2,124,607,208

592,324,680

3,213,242,859

Zacatecas

159,128,033

1,260,977,040

99,498,642

1,519,603,715

Totals

49,031,975,028

86,462,345,668

29,073,557,126

164,567,877,822

Note: The amounts for these concepts do not correspond to the figures registered in the 2024 Federal Public Account, 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 2025.

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

(8%)

(20%)

(20%)

Aguascalientes

1.206396

1.790373

0.771861

Baja California

4.667811

5.090087

5.942169

Baja California Sur

1.094841

1.222204

1.402028

Campeche

0.219121

1.078659

0.158176

Coahuila

2.956889

2.711104

1.112670

Colima

0.940732

0.570609

0.733020

Chiapas

0.413603

2.569431

0.637437

Chihuahua

3.999671

5.320144

1.969724

Mexico City

11.065364

4.129292

24.112010

Durango

1.012327

2.152522

0.351091

Guanajuato

4.444265

4.414710

3.969368

Guerrero

0.734012

2.264930

0.589350

Hidalgo

2.255872

1.312663

2.795043

Jalisco

9.385206

4.378987

14.285866

Mexico

17.590284

11.452124

10.712374

Michoacán

3.560583

3.452162

2.314355

Morelos

0.820670

1.180490

0.515051

Nayarit

0.732854

1.635668

0.436867

Nuevo León

8.166392

7.270200

7.130914

Oaxaca

0.711340

2.687740

0.421691

Puebla

2.080053

3.229110

2.993965

Querétaro

3.124226

1.956860

3.023592

Quintana Roo

1.094338

2.576921

4.275800

San Luis Potosí

2.139651

2.014041

0.800956

Sinaloa

2.249585

2.641436

0.891246

Sonora

3.177429

5.824895

0.802413

Tabasco

1.645356

1.979866

0.655064

Tamaulipas

2.561517

3.588864

0.710163

Tlaxcala

0.729804

0.641252

0.179947

Veracruz

2.840244

4.946982

3.969032

Yucatán

2.037331

2.457263

1.012219

Zacatecas

0.342231

1.458412

0.324539

Totals

100.000000

100.000000

100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services

of February 2026.

(Pesos)

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

Total

Aguascalientes

25,686,488

17,896,771

5,143,645

48,726,904

Baja California

99,386,660

50,881,087

39,598,307

189,866,054

Baja California Sur

23,311,272

12,217,293

9,343,045

44,871,610

Campeche

4,665,509

10,782,396

1,054,075

16,501,979

Coahuila

62,957,835

27,100,501

7,414,774

97,473,110

Colima

20,029,992

5,703,868

4,884,809

30,618,668

Chiapas

8,806,411

25,684,326

4,247,844

38,738,581

Chihuahua

85,160,666

53,180,

8,508,515

577,314,705

3,222,994

179,124

Jalisco

2,528,861,330

6,517,790

2,522,343,540

8,732,495

288,846

México

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

Totales

33,506,846,903

951,350,285

32,555,496,618

130,294,079

249,862

PIB in thousands of pesos.

Source: GDP INEGI, December 5, 2025.

e/ National Employment Survey of 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 per capita GDP

(Pesos)

No.

Entities

Non-mining pc GDP

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

México

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 pc GDP

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

México

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 January 2026.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.446394

88,051,483

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.547884

67,179,458

Hidalgo

8.147695

43,621,514

Jalisco

México

8.492396

45,466,994

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

9.847064

52,719,678

Puebla

8.166287

43,721,055

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

8.709252

46,628,009

Tamaulipas

Tlaxcala

10.861355

58,150,037

Veracruz

8.503066

45,524,118

Yucatán

Zacatecas

8.278607

44,322,399

Totals

100.000000

535,384,745

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

301,410

31.482648

Coahuila

Colima

Chiapas

74,055

7.735110

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

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 from INEGI, published

on September 5, 2025 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 2026.

Production

of Associated

and Non-Associated Gas 2024 1/

Participation Coefficient p/

(Million 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

Totals

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 February 2026.

(Pesos)

Oil Extraction

Gas Production

Associated

and Non-Associated

Total

Gross Production

Aguascalientes

0

0

0

Baja California

0

0

0

Baja California Sur

0

0

0

Campeche

28,057,670

35,156,611

63,214,281

Coahuila

0

0

0

Colima

0

0

0

Chiapas

6,893,612

1,705,330

8,598,942

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

46,124,620

32,823,470

78,948,090

Tamaulipas

865,697

5,676,309

6,542,006

Tlaxcala

0

0

0

Veracruz

7,179,462

13,759,340

20,938,802

Yucatán

0

0

0

Zacatecas

0

0

0

Totals

89,121,060

89,121,060

178,242,120

Table 22.

Provisional participations

of February 2026.

(Pesos)

Fund

Fund

Special Tax on

Fund

General

of

Production

of

of

Total

Participations

Municipal

and Services

Hydrocarbons

Compensation 1/

Aguascalientes

1,110,202,714

77,695,657

48,726,904

0

0

1,236,625,275

Baja California

3,090,158,812

104,367,318

189,866,054

0

0

3,384,392,184

Baja California Sur

684,806,731

29,050,473

44,871,610

0

0

758,728,814

Campeche

700,867,254

48,261,644

16,501,979

63,214,281

0

828,845,158

Coahuila

2,627,423,468

113,204,508

97,473,110

0

0

2,838,101,086

Colima

578,188,479

36,507,468

30,618,668

0

0

645,314,615

Chiapas

4,490,702,132

174,589,395

38,738,581

8,598,942

88,051,483

4,800,680,533

Chihuahua

3,165,412,739

165,529,893

151,467,573

0

0

3,482,410,205

Mexico City

10,053,979,629

523,635,161

437,560,915

0

0

11,015,175,705

Durango

1,470,366,083

105,141,271

45,410,901

0

0

1,620,918,255

Guanajuato

4,847,704,239

261,600,327

165,208,534

0

0

5,274,513,100

Guerrero

2,565,679,340

109,464,869

42,196,430

0

67,179,458

2,784,520,090

Hidalgo

2,307,002,202

167,685,574

79,779,388

0

43,621,514

2,598,088,678

Jalisco

7,152,925,730

342,295,039

338,802,195

0

0

7,834,022,963

México

15,221,259,134

643,669,171

560,394,359

0

45,466,994

16,470,789,658

Michoacán

3,563,856,770

183,984,038

125,742,599

0

0

3,873,583,408

Morelos

1,457,732,968

80,714,756

32,706,235

0

0

1,571,153,958

Nayarit

947,284,409

62,569,382

34,865,456

0

0

1,044,719,247

Nuevo León

5,280,637,255

227,986,797

294,071,962

0

0

5,802,696,013

Oaxaca

3,073,513,854

172,761,265

44,822,881

0

52,719,678

3,343,817,677

Puebla

4,887,786,436

216,485,418

96,518,510

0

43,721,055

5,244,511,419

Querétaro

1,917,096,121

123,020,803

106,230,836

0

0

2,146,347,760

Quintana Roo

1,437,462,559

64,106,351

77,553,471

0

0

1,579,122,381

San Luis Potosí

2,106,345,637

114,993,220

71,027,401

0

0

2,292,366,258

Sinaloa

2,373,795,729

122,354,605

80,241,292

0

0

2,576,391,627

Sonora

2,385,120,404

106,574,374

131,227,128

0

0

2,622,921,906

Tabasco

2,276,873,231

120,618,569

59,189,082

78,948,090

46,628,009

2,582,256,981

Tamaulipas

2,778,226,524

152,140,327

95,146,793

6,542,006

0

3,032,055,649

Tlaxcala

1,072,949,056

57,763,954

23,148,113

0

58,150,037

1,212,011,160

Veracruz

6,274,131,596

318,364,865

136,374,274

20,938,802

45,524,118

6,795,333,655

Yucatán

1,802,220,448

102,463,003

74,687,152

0

0

1,979,370,603

Zacatecas

1,280,271,429

111,392,871

24,027,913

0

44,322,399

1,460,014,612

Totals

104,981,983,111

5,240,992,365

3,795,198,301

178,242,120

535,384,745

114,731,800,642

1/ Corresponds to the month of January 2026.

Table 23.

Determination of the coefficients for participations by 0.136% of

federal collectible revenue for the 2025 fiscal year.

Collection

Coefficient

Coefficient

Water and

Water and

Coefficient

of

Entities/municipalities

2024

2024

2023

intermediate

participation

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ S 4)100)

Baja California

Ensenada, B.C.

0.123704

1,650,126,125

1,432,411,998

0.142506

0.137491

Mexicali, B.C.

1.671941

3,563,758,281

3,217,693,437

1.851759

1.786599

Tecate, B.C.

0.788207

642,451,848

575,029,272

0.880624

0.849637

Tijuana, B.C.

2.308471

6,837,796,258

6,164,501,024

2.560606

2.470503

Baja California Sur

La Paz, B.C.S.

0.011429

730,291,033

662,285,163

0.012602

0.012159

Campeche

Cd. del Carmen, Camp.

0.258736

224,009,949

217,940,542

0.265941

0.256583

Chiapas

Suchiate, Chis.

0.161826

4,466,961

4,491,241

0.160951

0.155287

Chihuahua

Ascensión, Chih.

0.022395

37,520,328

36,042,562

0.023313

0.022492

Cd. Juárez, Chih.

4.960713

4,988,029,954

4,473,156,928

5.531705

5.337054

Ojinaga, Chih.

0.078607

55,401,516

55,199,675

0.078895

0.076118

Coahuila

Cd. Acuña, Coah.

0.290632

323,847,197

285,973,732

0.329122

0.317541

Piedras Negras, Coah.

2.455821

301,989,783

292,024,755

2.539623

2.450259

Colima

Manzanillo, Col.

3.262434

642,659,068

639,521,982

3.278438

3.163075

Guerrero

Acapulco, Gro.

0.072410

1,179,144,811

1,244,369,972

0.068615

0.066200

Michoacán

Lázaro Cárdenas, Mich.

4.985340

253,023,627

248,999,320

5.065913

4.887653

Nuevo León

Anáhuac, N.L.

1.469876

22,266,762

17,800,798

1.838647

1.773949

Oaxaca

Salina Cruz, Oax.

0.104984

41,577,239

43,117,538

0.101233

0.097671

Quintana Roo

Benito Juárez, Q.R.

0.163949

2,910,158,454

2,807,524,896

0.169943

0.163963

O. P. Blanco, Q.R.

0.415978

335,920,247

341,581,270

0.409084

0.394689

Sinaloa

Mazatlán, Sin.

0.248522

1,316,598,008

1,297,614,296

0.252158

0.243285

Sonora

Agua Prieta, Son.

0.148869

114,552,242

128,610,731

0.132596

0.127930

Guaymas, Son.

0.021649

273,177,567

290,200,335

0.020379

0.019662

Naco, Son.

0.067377

6,394,000

5,812,881

0.074113

0.071505

Nogales, Son.

4.037940

468,417,511

442,570,007

4.273768

4.123382

P.E. Calles (Sonoyta), Son.

0.017203

13,588,484

12,646,431

0.018484

0.017834

San Luis R.C., Son.

0.059332

197,276,589

185,092,031

0.063238

0.061013

Tamaulipas

Altamira, Tamps.

9.428701

467,702,610

440,458,790

10.011897

9.659597

Cd. Camargo, Tamps.

0.070822

20,040,313

19,955,616

0.071123

0.068620

Cd. M. Alemán, Tamps.

0.204928

26,204,293

24,331,986

0.220696

0.212930

Cd. Madero, Tamps.

1.250704

355,883,426

345,464,834

1.288423

1.243086

Matamoros, Tamps.

3.839924

673,792,508

582,468,917

4.441974

4.285669

Nuevo Laredo, Tamps.

46.692027

711,551,668

715,295,516

46.447642

44.813236

Reynosa, Tamps.

2.753885

1,215,677,493

1,000,005,893

3.347816

3.230013

Río Bravo, Tamps.

0.077860

144,659,114

124,199,726

0.090686

0.087495

Tampico, Tamps.

1.347902

592,222,549

560,015,372

1.425422

1.375264

Veracruz

Coatzacoalcos, Ver.

0.174223

319,239,105

314,180,171

0.177029

0.170799

Tuxpan, Ver.

0.640148

124,584,064

114,261,510

0.697980

0.673419

Veracruz, Ver.

4.636530

998,388,507

976,192,036

4.741954

4.575094

Yucatán

Progreso, Yuc.

0.674002

62,239,115

77,647,547

0.540252

0.521242

Total

100.000000

32,846,628,608

30,416,690,733

103.647150

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

Provisional participations by 0.136% of federal collectible revenue

of February

(Pesos)

Entities/municipalities

Coefficient

Participation

Participation

by entity

Baja California

37,379,558

Ensenada, B.C.

0.137491

980,005

Mexicali, B.C.

1.786599

12,734,430

Tecate, B.C.

0.849637

6,055,999

Tijuana, B.C.

2.470503

17,609,124

Baja California Sur

86,666

La Paz, B.C.S.

0.012159

86,666

Campeche

1,828,862

Cd. del Carmen, Camp.

0.256583

1,828,862

Chiapas

1,106,849

Suchiate, Chis.

0.155287

1,106,849

Chihuahua

38,744,062

Ascensión, Chih.

0.022492

160,321

Cd. Juárez, Chih.

5.337054

38,041,188

Ojinaga, Chih.

0.076118

542,553

Coahuila

19,728,186

Cd. Acuña, Coah.

0.317541

2,263,354

Piedras Negras, Coah.

2.450259

17,464,831

Colima

22,545,609

Manzanillo, Col.

3.163075

22,545,609

Guerrero

471,858

Acapulco, Gro.

0.066200

471,858

Michoacán

34,837,964

Lázaro Cárdenas, Mich.

4.887653

34,837,964

Nuevo León

12,644,262

Anáhuac, N.L.

1.773949

12,644,262

Oaxaca

696,175

Salina Cruz, Oax.

0.097671

696,175

Quintana Roo

3,981,932

Benito Juárez, Q.R.

0.163963

1,168,687

O. P. Blanco, Q.R.

0.394689

2,813,245

Sinaloa

1,734,077

Mazatlán, Sin.

0.243285

1,734,077

Sonora

31,514,109

Agua Prieta, Son.

0.127930

911,854

Guaymas, Son.

0.019662

140,146

Naco, Son.

0.071505

509,670

Nogales, Son.

4.123382

29,390,437

P.E. Calles (Sonoyta), Son.

0.017834

127,116

San Luis R.C., Son.

0.061013

434,885

Tamaulipas

463,132,012

Altamira, Tamps.

9.659597

68,851,185

Cd. Camargo, Tamps.

0.068620

489,106

Cd. M. Alemán, Tamps.

0.212930

1,517,715

Cd. Madero, Tamps.

1.243086

8,860,403

Matamoros, Tamps.

4.285669

30,547,179

Nuevo Laredo, Tamps.

44.813236

319,417,524

Reynosa, Tamps.

3.230013

23,022,721

Río Bravo, Tamps.

0.087495

623,644

Tampico, Tamps.

1.375264

9,802,535

Veracruz

38,627,500

Coatzacoalcos, Ver.

0.170799

1,217,414

Tuxpan, Ver.

0.673419

4,799,963

Veracruz, Ver.

4.575094

32,610,124

Yucatán

3,715,281

Progreso, Yuc.

0.521242

3,715,281

Total

100.000000

712,774,962

712,774,962

Federal Collectible Revenue

(RFP)

524,099,236,520

0.136% of RFP

712,774,962

Table 25.

Calculation and distribution of participations to municipalities through which hydrocarbons are exported

of February 2026.

(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.

61,083,855

12.448159%

1,300,668

Cd. del Carmen, Camp.

244,335,420

49.792635%

5,202,671

Cd. Madero, Tamps.

20,869,469

4.252948%

444,377

Coatzacoalcos, Ver.

108,418,014

22.094294%

2,308,561

Paraíso, Tab.

55,933,713

11.398621%

1,191,005

Piedras Negras, Coah.

65,471

0.013342%

1,394

Reynosa, Tamps.

0

0.000000%

0

Salina Cruz, Oax.

0

0.000000%

0

Total

490,705,942

100.000000%

10,448,676

10,448,676

(a) Dollars.

Calculation made on February 9, 2026.

Second.- In compliance with the obligation contained in article 26 of the Law on the Tax Administration Service, in

the tables listed below, the federal collectible revenue, the calculation of participations in federal

revenues and the determination of differences for the third quarterly adjustment of 2025 by federative entities and, where applicable, by

municipalities are disclosed.

·

Table 26. Determination of Federal Collectible Revenue for the third quarterly adjustment of 2025, in accordance with

articles 2 and 7 of the Fiscal Coordination Law.

·

Table 27. Integration of participation funds for the third quarterly adjustment of 2025, 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 of the first part of the growth of the General Participation Fund

for 2025, in accordance with article 2 of the Fiscal Coordination Law.

·

Table 29. Calculation of the participation coefficients of the second part of the growth of the General Participation Fund

for 2025, in accordance with article 2 of the Fiscal Coordination Law.

·

Table 30. Calculation of the participation coefficients of the third part of the growth of the General Participation Fund

for 2025, in accordance with article 2 of the Fiscal Coordination Law.

·

Table 31. Compensation of 80% of the collection of Special Taxation Bases (BET) of 1989, which are added to

the General Participation Fund for the third quarterly adjustment of 2025, in accordance with article 2 of the Fiscal Coordination

Law.

·

Table 32. Integration of the General Participation Fund for the third quarterly adjustment of 2025, in accordance with articles

2, 5 and 7 of the Fiscal Coordination Law.

·

Table 33. Differences of the General Participation Fund for the third quarterly adjustment of 2025, in accordance with articles

2, 5 and 7 of the Fiscal Coordination Law.

·

Table 34. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2025,

in accordance with article 2-A, fraction III of the Fiscal Coordination Law.

·

Table 35. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund for 2025,

in accordance with article 2-A, fraction III of the Fiscal Coordination Law.

·

Table 36. Distribution and integration of the Municipal Development Fund for the third quarterly adjustment of 2025, in accordance with

articles 2-A, 5 and 7 of the Fiscal Coordination Law.

·

Table 37. Differences of the Municipal Development Fund for the third quarterly adjustment of 2025, in accordance with articles 2-A,

5 and 7 of the Fiscal Coordination Law.

·

Table 38. Participations in the special tax on production and services for the third quarterly adjustment of 2025,

in accordance with articles 3-A and 7 of the Fiscal Coordination Law.

·

Table 39. Differences of participations in the special tax on production and services for the third quarterly

adjustment of 2025, in accordance with articles 3-A and 7 of the Fiscal Coordination Law.

·

Table 40. Differences of participations for the third quarterly adjustment of 2025.

·

Table 41. Participations by 0.136% of Federal Collectible Revenue for the third quarterly adjustment of 2025, in

conformity with articles 2-A, fraction I and 7 of the Fiscal Coordination Law.

·

Table 42. Differences of participations by 0.136% of Federal Collectible Revenue for the third quarterly adjustment

of 2025, in accordance with articles 2-A, fraction I and 7 of the Fiscal Coordination Law.

Table 26.

Determination of Federal Collectible Revenue p/

for the third quarterly adjustment of 2025.

(Thousands of pesos)

Concepts

September

October

November

December

Total

Tax Revenues

368,642,999

346,311,406

362,738,441

382,597,612

1,460,290,458

Income Tax 1/

168,446,974

162,469,949

173,116,704

175,940,307

679,973,934

Value Added

121,340,657

105,227,857

114,684,192

130,180,211

471,432,917

Special Tax on Production and Services

55,925,704

57,399,360

54,217,859

52,563,650

220,106,573

Article 2, fraction I, subsection D)

36,309,394

40,778,216

36,674,783

36,134,674

149,897,068

Alcoholic Beverages

1,781,416

2,013,410

1,728,450

2,442,483

7,965,759

Beers

3,752,219

3,834,152

3,954,381

3,476,442

15,017,193

Tobaccos

5,693,407

2,629,831

3,452,827

2,577,861

14,353,926

Energy Drinks

5,929

7,145

16,590

5,118

34,782

Telecommunications

612,779

622,222

643,787

590,102

2,468,889

Flavored beverages

3,427,199

3,370,027

3,379,860

3,039,593

13,216,678

Non-Basic Foods with High Caloric Density

3,374,003

3,242,166

3,418,429

3,462,427

13,497,024

Pesticides

146,638

150,754

141,755

121,851

560,998

Fossil Fuels

820,941

749,572

805,165

710,864

3,086,542

Other withholdings

1,779

1,863

1,834

2,236

7,711

Import

14,669,499

15,856,442

13,931,525

18,079,176

62,536,642

Export

220

0

0

0

220

Surcharges and updates

8,211,946

5,270,673

6,743,092

5,795,916

26,021,627

Not Included 2/

22,883

30,983

30,061

15,525

99,452

Mining Right

25,116

56,143

15,009

22,827

119,095

Petroleum

16,052,574

14,907,761

14,122,608

14,810,041

59,892,983

Mexican Oil Stabilization and Development Fund 3/

16,052,685

14,907,945

14,123,598

14,812,229

59,896,457

ISR contracts and assignments 3/

-111

-184

-911

-2,189

-3,395

Ordinary right on hydrocarbons 4/

0

0

-80

0

-80

Special right on hydrocarbons 4/

0

0

0

0

0

Additional right on hydrocarbons 4/

0

0

0

0

0

Gross Federal Collectible Revenue 5/

384,695,573

361,219,167

376,861,049

397,407,652

1,520,183,441

Less:

6,765,881

6,093,458

6,063,745

4,153,402

23,076,486

20% of Alcoholic Beverages

356,283

402,682

345,690

488,497

1,593,152

20% of Beers

750,444

766,830

790,876

695,288

3,003,439

8% of Tobaccos

455,473

210,387

276,226

206,229

1,148,314

Economic Incentives

5,178,682

4,688,559

4,625,953

2,738,388

17,231,581

Lotteries, raffles, contests (prizes) articles 138 and 169 of the Law on

Income Tax

25,000

25,000

25,000

25,000

100,000

Federal Collectible Revenue 6/

377,929,692

355,125,709

370,797,304

393,254,251

1,497,106,955

p/ Preliminary figures.

Sums may not match due to rounding.

1/ Excludes ISR of public servants, as well as ISR on Sale of Real Estate. (Thirteenth Fraction of the Second Article of the Transitory Provisions of the

Income Tax Law for 2020.

2/ Numeral 1.19 of article 1 of the Federal Revenue Law for the Fiscal Year 2025: Taxes not included in the Revenue Law, Incurred in

Previous Fiscal Years Pending Settlement or Payment.

3/ Corresponds to 80.29% of the resources transferred by the Mexican Oil Stabilization and Development Fund.

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 duties on hydrocarbons.

5/ Source: Unit of Tax Revenue Policy, under the Undersecretariat of Revenues, of the SHCP.

6/ Source: Unit of Coordination with Federal Entities, of the SHCP.

Table 27.

Integration of participation funds

for the third quarterly adjustment of 2025.

(Pesos)

Concepts

Amount

Participable Federal Revenue

1. Participable federal revenue from September to December 2025

1,497,106,955,183

2. Participable federal revenue from September to December 2007

443,046,756,667

3. Growth (1-2)

1,054,060,198,517

General Participation Fund

4. General participation fund base 2007 (2 x 20%)

88,609,351,333

5. General participation fund growth 2025 (3 x 20%)

210,812,039,703

5.1) First part 60% of 2025 growth (5 x 60%)

126,487,223,822

5.2) Second part 30% of 2025 growth (5 x30%)

63,243,611,911

5.3) Third part 10% of 2025 growth (5 x10%)

21,081,203,970

6. Total general participation fund from September to December 2025 (4+5)

299,421,391,037

Municipal Development Fund

7. Participable federal revenue from September to December 2013

711,317,035,000

8. Growth (1-7)

785,789,920,183

9. Municipal development fund base 2013 (7 x 1%)

7,113,170,350

10. Municipal development fund growth 2025 (8 x 1%)

7,857,899,202

10.1) First part 70% of 2025 growth (10 x 70%)

5,500,529,441

10.2) Second part 30% of 2025 growth (10 x 30%)

2,357,369,761

11. Total municipal development fund from September to December 2025 (9+10)

14,971,069,552

Participations in the Special Tax on Production and Services

12. Participations for processed tobacco

1,148,314,106

13. Participations for beer

3,003,438,657

14. Participations for alcoholic beverages

1,593,151,897

15. Total participations in the special tax on production and services (12+13+14)

5,744,904,660

Participations for 0.136% of the participable federal revenue

16. Participations for 0.136% of the Participable Federal Revenue (1 x 0.136%)

2,036,065,459

Table 28.

Calculation of the participation coefficients for the first part of the growth of the General Participation Fund for 2025.

Entities

Variation result

GDP per population

Participation coefficients 1/

GDP

GDP

Variation

Population e/

2023

2024

2024/2023

2025

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

424,041,038

435,173,210

1.026253

1,503,564

1,543,036

1.117765

Baja California

1,248,958,117

1,292,417,521

1.034797

3,778,283

3,909,754

2.832200

Baja California Sur

235,075,861

251,902,223

1.071578

881,164

944,236

0.683998

Campeche

600,899,202

520,398,428

0.866033

925,978

801,927

0.580911

Coahuila

1,180,088,820

1,236,355,664

1.047680

3,452,989

3,617,628

2.620586

Colima

204,172,711

214,421,765

1.050198

728,776

765,359

0.554421

Chiapas

499,823,695

532,775,844

1.065928

5,975,155

6,369,082

4.613721

Chihuahua

1,235,956,187

1,282,412,409

1.037587

3,976,037

4,125,485

2.988474

Mexico City

4,714,038,082

5,019,086,938

1.064711

9,350,964

9,956,072

7.212112

Durango

412,374,115

451,314,096

1.094429

1,944,614

2,128,242

1.541684

Guanajuato

1,413,043,069

1,521,161,531

1.076515

6,345,807

6,831,354

4.948587

Guerrero

406,787,621

430,966,290

1.059438

3,606,579

3,820,947

2.767868

Hidalgo

544,779,418

585,823,220

1.075340

3,248,649

3,493,403

2.530598

Jalisco

2,396,338,446

2,528,861,330

1.055302

8,739,649

9,222,971

6.681059

Mexico

2,883,021,204

3,052,582,506

1.058814

17,788,768

18,834,992

13.643942

Michoacán

881,074,925

922,949,796

1.047527

4,950,874

5,186,174

3.756830

Morelos

341,344,156

355,087,156

1.040261

1,984,308

2,064,199

1.495292

Nayarit

218,524,605

226,764,339

1.037706

1,245,276

1,292,231

0.936083

Nuevo León

2,508,047,719

2,698,173,018

1.075806

6,152,311

6,618,694

4.794531

Oaxaca

575,507,319

631,307,638

1.096958

4,232,451

4,642,823

3.363231

Puebla

1,101,798,435

1,184,829,794

1.075360

6,629,599

7,129,205

5.164345

Querétaro

771,420,538

800,779,464

1.038058

2,528,745

2,624,985

1.901521

Quintana Roo

506,151,626

512,293,497

1.012134

1,905,221

1,928,340

1.396876

San Luis Potosí

749,045,737

776,825,450

1.037087

2,885,526

2,992,541

2.167777

Sinaloa

691,765,006

708,269,470

1.023858

3,144,666

3,219,693

2.332324

Sonora

1,066,140,938

1,101,556,783

1.033219

3,042,242

3,143,301

2.276987

Tabasco

755,926,952

696,392,466

0.921243

2,554,147

2,352,990

1.704490

Tamaulipas

944,396,524

1,003,380,332

1.062457

3,569,939

3,792,905

2.747555

Tlaxcala

190,382,859

199,483,012

1.047799

1,476,723

1,547,309

1.120860

Veracruz

1,354,310,854

1,439,874,641

1.063179

8,113,343

8,625,935

6.248565

Yucatán

506,034,200

546,558,258

1.080082

2,402,017

2,594,375

1.879348

Zacatecas

305,155,572

346,668,814

1.136040

1,695,685

1,926,365

1.395446

Totals

31,866,425,551

33,506,846,903

33.513377

130,760,049

138,046,554

100.000000

Source: GDP INEGI, December 05, 2025.

GDP. In thousands of current pesos.

e/ National Employment Survey for the third quarter of 2025, published on November 26, 2025 on the INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 29.

Calculation of the participation coefficients for the second part of the growth of the General Participation Fund for 2025.

IE Growths p/

Result

Entities

Mean

Population e/

Moving average

Participation coefficients

Entities

2022/2021

2023/2022

2024/2023

mobile IE

2025

by population

participation 1/

(1)

(2)

(3)

(4=( S ( 1 + 2 + 3 )/ 3 ))

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.054

1.169

1.120

1.114

1,503,564

1,675,240

1.129630

Baja California

1.206

1.286

1.110

1.201

3,778,283

4,536,793

3.059202

Baja California Sur

1.281

1.142

1.057

1.160

881,164

1,022,177

0.689264

Campeche

1.217

1.201

0.998

1.138

925,978

1,054,048

0.710754

Coahuila

1.215

1.027

1.229

1.157

3,452,989

3,994,439

2.693488

Colima

1.106

1.089

1.083

1.093

728,776

796,349

0.536986

Chiapas

1.164

1.085

1.068

1.106

5,975,155

6,606,827

4.455046

Chihuahua

1.352

1.092

1.039

1.161

3,976,037

4,616,609

3.113023

Mexico City

1.140

1.105

1.080

1.108

9,350,964

10,362,978

6.987853

Durango

1.128

1.320

1.093

1.180

1,944,614

2,294,966

1.547517

Guanajuato

1.203

1.114

1.067

1.128

6,345,807

7,157,504

4.826372

Guerrero

1.200

1.078

1.009

1.096

3,606,579

3,951,717

2.664680

Hidalgo

1.089

1.220

1.047

1.118

3,248,649

3,633,526

2.450121

Jalisco

1.171

1.150

1.094

1.138

8,739,649

9,949,634

6.709132

Mexico

1.127

1.111

1.155

1.131

17,788,768

20,115,642

13.564167

Michoacán

1.406

0.976

1.064

1.149

4,950,874

5,686,887

3.834721

Morelos

1.130

1.091

1.107

1.109

1,984,308

2,201,161

1.484264

Nayarit

1.424

1.143

1.076

1.214

1,245,276

1,512,175

1.019675

Nuevo León

1.286

1.136

1.059

1.160

6,152,311

7,138,854

4.813797

Oaxaca

1.135

1.138

1.166

1.146

4,232,451

4,851,041

3.271103

Puebla

1.178

1.129

1.065

1.124

6,629,599

7,449,541

5.023296

Querétaro

1.359

1.091

1.069

1.173

2,528,745

2,967,058

2.000715

Quintana Roo

1.228

1.349

1.098

1.225

1,905,221

2,333,466

1.573478

San Luis Potosí

1.186

1.222

1.063

1.157

2,885,526

3,338,426

2.251132

Sinaloa

1.128

1.061

1.039

1.076

3,144,666

3,383,657

2.281631

Sonora

1.191

1.121

1.086

1.133

3,042,242

3,446,383

2.323928

Tabasco

1.131

1.188

1.045

1.122

2,554,147

2,864,546

1.931590

Tamaulipas

1.120

1.100

1.103

1.108

3,569,939

3,954,159

2.666327

Tlaxcala

1.171

1.185

1.049

1.135

1,476,723

1,676,136

1.130234

Veracruz

1.240

1.054

1.080

1.125

8,113,343

9,125,042

6.153102

Yucatán

1.380

1.099

1.042

1.173

2,402,017

2,818,464

1.900517

Zacatecas

0.970

1.171

1.016

1.052

1,695,685

1,784,428

1.203257

Totals

1.195

1.129

1.086

36.410

130,760,049

148,299,872

100.000000

IE. Collection of local taxes and duties.

e/ National Employment Survey for the third quarter of 2025, published on November 26, 2025 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 30.

Calculation of the participation coefficients for the third part of the growth of the General Participation Fund for 2025.

Taxes and

Result

duties (IE)

Population e/

IE 2024

Participation coefficients

Entities

local taxes of 2024 p/

2025

by population

participation 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

5,384,140,862

1,503,564

8,095,400,371,017,130

0.251251

Baja California

29,484,012,362

3,778,283

111,398,942,678,341,000

3.457411

Baja California Sur

5,736,083,240

881,164

5,054,430,052,258,780

0.156871

Campeche

3,605,167,152

925,978

3,338,305,469,185,770

0.103609

Coahuila

13,249,731,591

3,452,989

45,751,177,438,274,200

1.419947

Colima

2,781,620,079

728,776

2,027,177,954,977,530

0.062916

Chiapas

5,216,080,441

5,975,155

31,166,889,126,845,800

0.967305

Chihuahua

26,119,425,044

3,976,037

103,851,800,394,704,000

3.223175

Mexico City

83,248,412,524

9,350,964

778,452,908,568,606,000

24.160297

Durango

5,165,207,847

1,944,614

10,044,335,492,536,100

0.311739

Guanajuato

20,655,474,078

6,345,807

131,075,651,990,524,000

4.068103

Guerrero

4,116,571,342

3,606,579

14,846,739,755,790,200

0.460788

Hidalgo

5,795,807,597

3,248,649

18,828,544,554,803,700

0.584368

Jalisco

32,342,104,929

8,739,649

282,658,645,003,776,000

8.772678

Mexico

50,154,698,531

17,788,768

892,190,296,283,770,000

27.690285

Michoacán

9,111,204,420

4,950,874

45,108,425,070,870,900

1.399999

Morelos

4,622,484,543

1,984,308

9,172,433,058,432,190

0.284678

Nayarit

3,580,532,424

1,245,276

4,458,751,095,140,340

0.138383

Nuevo León

40,632,791,075

6,152,311

249,985,567,493,270,000

7.758627

Oaxaca

5,023,050,899

4,232,451

21,259,816,799,126,700

0.659826

Puebla

11,122,445,539

6,629,599

73,737,353,822,908,800

2.288535

Querétaro

15,221,679,435

2,528,745

38,491,745,761,923,400

1.194641

Quintana Roo

18,124,327,099

1,905,221

34,530,848,599,026,500

1.071710

San Luis Potosí

7,487,153,499

2,885,526

21,604,376,088,625,100

0.670520

Sinaloa

12,537,579,490

3,144,666

39,426,499,944,563,200

1.223653

Sonora

13,680,442,636

3,042,242

41,619,217,166,058,100

1.291706

Tabasco

4,346,228,391

2,554,147

11,100,906,205,702,200

0.344531

Tamaulipas

13,854,166,845

3,569,939

49,458,530,532,651,000

1.535010

Tlaxcala

2,013,001,528

1,476,723

2,972,645,655,491,810

0.092260

Veracruz

14,058,779,342

8,113,343

114,063,698,959,017,000

3.540115

Yucatán

7,530,932,633

2,402,017

18,089,428,209,576,100

0.561429

Zacatecas

4,819,410,776

1,695,685

8,172,202,561,175,900

0.253635

Totals

480,820,748,194

130,760,049

3,222,033,692,158,970,000

100.000000

Source: Public Accounts of the entities.

IE. Collection of local taxes and duties in current pesos.

e/ National Employment Survey for the third quarter of 2025, published on November 26, 2025 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 31.

Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund

for the third quarterly adjustment of 2025.

(Pesos)

Update to

Addition

Entities

80% BET

June 2025 d/

to the third adjustment

of 1989

20.7258

quarterly

of 2025

Aguascalientes

788,208

16,336,241

5,445,414

Baja California

2,954,803

61,240,656

20,413,552

Baja California Sur

772,438

16,009,396

5,336,465

Campeche

812,889

16,847,775

5,615,925

Coahuila

2,247,592

46,583,142

15,527,714

Colima

323,808

6,711,180

2,237,060

Chiapas

7,283,222

150,950,603

50,316,868

Chihuahua

8,146,362

168,839,870

56,279,957

Mexico City

971,991

20,145,291

6,715,097

Durango

4,235,805

87,790,447

29,263,482

Guanajuato

2,563,631

53,133,303

17,711,101

Guerrero

328,051

6,799,119

2,266,373

Hidalgo

271,544

5,627,967

1,875,989

Jalisco

9,576,691

198,484,582

66,161,527

Mexico

218,256

4,523,530

1,507,843

Michoacán

2,455,046

50,882,792

16,960,931

Morelos

451,987

9,367,792

3,122,597

Nayarit

818,713

16,968,482

5,656,161

Nuevo León

3,047,369

63,159,160

21,053,053

Oaxaca

610,250

12,647,919

4,215,973

Puebla

1,221,283

25,312,067

8,437,356

Querétaro

1,435,730

29,756,653

9,918,884

Quintana Roo

53,930

1,117,742

372,581

San Luis Potosí

1,589,981

32,953,628

10,984,543

Sinaloa

9,406,668

194,960,720

64,986,907

Sonora

11,431,317

236,923,190

78,974,397

Tabasco

2,462,672

51,040,847

17,013,616

Tamaulipas

1,967,010

40,767,856

13,589,285

Tlaxcala

17,902

371,033

123,678

Veracruz

9,805,475

203,226,314

67,742,105

Yucatán

1,183,000

24,518,621

8,172,874

Zacatecas

853,445

17,688,330

5,896,110

Totals

90,307,069

1,871,686,251

623,895,417

d/ Definitive.

Table 32.

Integration of the General Participation Fund

for the third quarterly adjustment of 2025.

(Pesos)

Fund

General Participation Fund growth 2025

General

First

Second

Third

Reimbursement

Entities

Participation

Part

Part

Part

BET

Total

September-December

C 1

C 2

C 3

2025

of 2007

Aguascalientes

1,013,795,756

1,413,830,259

714,418,816

52,966,791

5,445,414

3,200,457,037

Baja California

2,542,252,003

3,582,370,807

1,934,749,955

728,863,835

20,413,552

8,808,650,152

Baja California Sur

640,983,788

865,170,696

435,915,246

33,070,253

5,336,465

1,980,476,448

Campeche

905,756,673

734,777,938

449,506,728

21,841,950

5,615,925

2,117,499,214

Coahuila

2,152,756,629

3,314,705,985

1,703,459,032

299,341,967

15,527,714

7,485,791,326

Colima

656,946,440

701,271,717

339,609,068

13,263,471

2,237,060

1,713,327,757

Chiapas

4,017,479,567

5,835,767,102

2,817,531,899

203,919,515

50,316,868

12,925,014,950

Chihuahua

2,519,997,189

3,780,037,809

1,968,787,962

679,484,200

56,279,957

9,004,587,116

Mexico City

10,978,854,988

9,122,399,920

4,419,370,889

5,093,281,485

6,715,097

29,620,622,379

Durango

1,154,076,975

1,950,033,178

978,705,938

65,718,334

29,263,482

4,177,797,907

Guanajuato

3,421,299,355

6,259,330,521

3,052,372,063

857,605,109

17,711,101

13,608,318,148

Guerrero

1,973,095,997

3,501,000,019

1,685,239,960

97,139,626

2,266,373

7,258,741,975

Hidalgo

1,581,523,728

3,200,882,791

1,549,545,030

123,191,880

1,875,989

6,457,019,418

Jalisco

5,731,183,948

8,450,685,545

4,243,097,174

1,849,386,170

66,161,527

20,340,514,364

Mexico

11,201,473,559

17,257,843,895

8,578,468,941

5,837,445,357

1,507,843

42,876,739,595

Michoacán

2,517,149,639

4,751,909,938

2,425,216,194

295,136,551

16,960,931

10,006,373,253

Morelos

1,294,457,293

1,891,353,318

938,701,890

60,013,628

3,122,597

4,187,648,726

Nayarit

868,764,247

1,184,025,684

644,878,441

29,172,830

5,656,161

2,732,497,363

Nuevo León

4,247,324,806

6,064,477,253

3,044,418,801

1,635,611,928

21,053,053

15,012,885,840

Oaxaca

2,153,805,072

4,254,056,192

2,068,763,439

139,099,270

4,215,973

8,619,939,946

Puebla

3,556,293,926

6,532,240,507

3,176,913,735

482,450,634

8,437,356

13,756,336,158

Querétaro

1,505,655,362

2,405,181,517

1,265,324,450

251,844,773

9,918,884

5,437,924,987

Quintana Roo

1,062,743,102

1,766,870,246

995,124,516

225,929,314

372,581

4,051,039,759

San Luis Potosí

1,658,184,566

2,741,960,481

1,423,697,346

141,353,661

10,984,543

5,976,180,597

Sinaloa

2,132,223,787

2,950,091,926

1,442,986,157

257,960,706

64,986,907

6,848,249,483

Sonora

2,208,310,798

2,880,097,019

1,469,736,289

272,307,272

78,974,397

6,909,425,775

Tabasco

3,677,980,592

2,155,962,554

1,221,607,466

72,631,291

17,013,616

7,145,195,519

Tamaulipas

2,494,970,020

3,475,306,319

1,686,281,323

323,598,531

13,589,285

7,993,745,479

Tlaxcala

916,146,565

1,417,745,255

714,800,905

19,449,502

123,678

3,068,265,905

Veracruz

5,354,271,110

7,903,641,833

3,891,443,736

746,298,870

67,742,105

17,963,397,654

Yucatán

1,400,742,640

2,377,134,519

1,201,955,647

118,355,971

8,172,874

5,106,361,651

Zacatecas

1,068,851,213

1,765,061,083

760,982,874

53,469,295

5,896,110

3,654,260,575

Totals

88,609,351,333

126,487,223,822

63,243,611,911

21,081,203,970

623,895,417

300,045,286,454

Table 33.

Differences of the General Participation Fund

for the third quarterly adjustment of 2025.

(Pesos)

Payment

Payment

Differences

Entities

Provisional (a)

Preliminary (b)

Absolute

Rel %

Aguascalientes

3,203,115,506

3,200,457,037

-2,658,469

-0.1%

Baja California

8,754,687,886

8,808,650,152

53,962,266

0.6%

Baja California Sur

1,925,600,162

1,980,476,448

54,876,286

2.8%

Campeche

2,323,070,941

2,117,499,214

-205,571,727

-8.8%

Coahuila

7,266,210,124

7,485,791,326

219,581,202

3.0%

Colima

1,705,343,313

1,713,327,757

7,984,444

0.5%

Chiapas

12,629,306,216

12,925,014,950

295,708,734

2.3%

Chihuahua

9,016,598,255

9,004,587,116

-12,011,139

-0.1%

Mexico City

29,278,536,781

29,620,622,379

342,085,598

1.2%

Durango

4,027,128,544

4,177,797,907

150,669,363

3.7%

Guanajuato

13,130,563,486

13,608,318,148

477,754,662

3.6%

Guerrero

7,087,848,077

7,258,741,975

170,893,898

2.4%

Hidalgo

6,239,143,792

6,457,019,418

217,875,626

3.5%

Jalisco

20,009,895,018

20,340,514,364

330,619,346

1.7%

Mexico

41,997,391,817

42,876,739,595

879,347,778

2.1%

Michoacán

9,838,882,811

10,006,373,253

167,490,442

1.7%

Morelos

4,111,354,542

4,187,648,726

76,294,184

1.9%

Nayarit

2,708,676,442

2,732,497,363

23,820,921

0.9%

Nuevo León

14,667,051,262

15,012,885,840

345,834,578

2.4%

Oaxaca

8,519,517,545

8,619,939,946

100,422,401

1.2%

Puebla

13,363,213,985

13,756,336,158

393,122,173

2.9%

Querétaro

5,366,516,119

5,437,924,987

71,408,868

1.3%

Quintana Roo

4,187,776,500

4,051,039,759

-136,736,741

-3.3%

San Luis Potosí

5,974,975,062

5,976,180,597

1,205,535

0.0%

Sinaloa

6,765,390,808

6,848,249,483

82,858,675

1.2%

Sonora

6,823,382,890

6,909,425,775

86,042,885

1.3%

Tabasco

7,258,398,075

7,145,195,519

-113,202,556

-1.6%

Tamaulipas

7,792,482,107

7,993,745,479

201,263,372

2.6%

Tlaxcala

3,021,447,187

3,068,265,905

46,818,718

1.5%

Veracruz

17,671,679,340

17,963,397,654

291,718,314

1.7%

Yucatán

5,015,564,918

5,106,361,651

90,796,733

1.8%

Zacatecas

3,469,065,952

3,654,260,575

185,194,623

5.3%

Totals

295,149,815,463

300,045,286,454

4,895,470,993

1.7%

(a) Sum of the months from September to December 2025.

(b) Calculation with the collection from September to December 2025.

Table 34.

Calculation of the participation coefficients for 70% of the growth of the Municipal Development Fund for 2025.

Water and property tax collection

Result

Entities

2023

2024

Variation

Population e/

Variation

Participation coefficients

2024/2023

2025

by population

participation 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

2,207,122,394

2,325,992,855

1.053858

1,503,564

1,584,542

1.143138

Baja California

12,057,564,919

13,420,132,605

1.113005

3,778,283

4,205,249

3.033797

Baja California Sur

2,462,231,484

2,519,870,154

1.023409

881,164

901,791

0.650580

Campeche

521,998,784

517,415,843

0.991220

925,978

917,848

0.662164

Coahuila

4,352,564,104

4,784,874,505

1.099323

3,452,989

3,795,951

2.738517

Colima

1,484,931,675

1,573,298,254

1.059509

728,776

772,145

0.557049

Chiapas

1,744,005,137

1,815,319,906

1.040891

5,975,155

6,219,487

4.486932

Chihuahua

8,865,227,370

9,521,809,148

1.074063

3,976,037

4,270,513

3.080881

Mexico City

31,486,327,492

33,493,698,824

1.063754

9,350,964

9,947,123

7.176164

Durango

1,334,905,929

1,513,863,761

1.134060

1,944,614

2,205,309

1.590979

Guanajuato

8,541,908,458

8,649,635,331

1.012612

6,345,807

6,425,838

4.635799

Guerrero

1,948,086,444

1,892,957,129

0.971701

3,606,579

3,5

Chiapas

151,765,175

156,311,631

1.029957

1.029957

1,915,949

1,973,345

2.498839

Chihuahua

2,936,630,440

3,253,691,495

1.107968

1.107968

3,489,381

3,866,121

4.895653

Ciudad de México

22,934,902,848

24,536,059,160

1.069813

1.069813

9,209,944

9,852,919

12.476710

Durango

515,767,637

591,384,511

1.146610

1.146610

1,832,650

2,101,335

2.660912

Guanajuato

3,290,880,902

3,510,856,000

1.066844

1.066844

6,064,973

6,470,379

8.193414

Guerrero

562,640,311

502,643,134

0.893365

0.893365

1,591,109

1,421,441

1.799965

Hidalgo

304,610,567

460,063,868

1.510335

1.510335

880,511

1,329,866

1.684004

Jalisco

5,614,470,106

5,994,527,934

1.067693

1.067693

7,379,687

7,879,237

9.977445

México

6,175,757,842

6,405,916,557

1.037268

1.037268

14,072,266

14,596,713

18.483757

Michoacán

3,155,214

4,427,448

1.403216

1.403216

64,450

90,437

0.114520

Morelos

155,682,685

165,049,845

1.060168

1.060168

548,429

581,427

0.736259

Nayarit

12,192,499

15,609,304

1.280238

1.280238

217,392

278,314

0.352427

Nuevo León

3,030,052,090

3,260,574,368

1.076079

1.076079

4,641,448

4,994,563

6.324595

Oaxaca

124,504,172

151,638,244

1.217937

1.217937

270,955

330,006

0.417885

Puebla

0

0

0

0

0

0

0.000000

Querétaro

3,240,524,420

3,336,424,285

1.029594

1.029594

2,368,467

2,438,559

3.087938

Quintana Roo

0

0

0

0

0

0

0.000000

San Luis Potosí

157,978,906

163,033,288

1.031994

1.031994

1,089,371

1,124,224

1.423601

Sinaloa

2,243,667,997

2,127,337,721

0.948152

0.948152

3,026,943

2,870,001

3.634271

Sonora

1,267,542,782

1,328,728,375

1.048271

1.048271

1,557,739

1,632,933

2.067776

Tabasco

363,183,203

361,732,483

0.996006

0.996006

2,402,598

2,393,001

3.030247

Tamaulipas

574,363,209

604,762,668

1.052927

1.052927

2,463,938

2,594,347

3.285212

Tlaxcala

0

0

0

0

0

0

0.000000

Veracruz

1,133,940,063

1,148,024,105

1.012420

1.012420

6,186,366

6,263,203

7.931069

Yucatán

0

0

0

0

0

0

0.000000

Zacatecas

305,684,931

377,035,752

1.233413

1.233413

852,585

1,051,589

1.331623

Totales

56,268,452,837

59,763,284,153

1.062110

74,712,014

78,970,484

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 36.

Distribution and integration of the Municipal Development Fund

by the third trimester adjustment of 2025.

(Pesos)

Municipal Development Fund

Total

from 2013

Growth 2025

Entities

70% first part

30% second part

Subtotal

Aguascalientes

171,324,015

62,878,657

16,239,646

79,118,303

250,442,318

Baja California

117,757,385

166,874,916

3,159,014

170,033,930

287,791,315

Baja California Sur

53,124,491

35,785,361

0

35,785,361

88,909,852

Campeche

79,572,440

36,422,544

27,954,127

64,376,671

143,949,111

Coahuila

121,519,273

150,632,939

37,321,000

187,953,939

309,473,212

Colima

92,020,836

30,640,654

0

30,640,654

122,661,490

Chiapas

159,491,681

246,805,006

58,906,880

305,711,887

465,203,567

Chihuahua

159,984,805

169,464,756

115,408,655

284,873,410

444,858,215

Ciudad de México

880,334,145

394,727,030

294,122,200

688,849,229

1,569,183,374

Durango

155,743,486

87,512,264

62,727,546

150,239,810

305,983,296

Guanajuato

256,478,615

254,993,508

193,149,076

448,142,583

704,621,198

Guerrero

117,937,017

139,068,056

42,431,829

181,499,885

299,436,902

Hidalgo

344,754,622

145,242,625

39,698,204

184,940,829

529,695,452

Jalisco

293,662,222

374,962,511

235,205,280

610,167,791

903,830,014

México

482,619,834

751,144,831

435,730,504

1,186,875,335

1,669,495,169

Michoacán

360,557,915

210,261,643

2,699,669

212,961,312

573,519,227

Morelos

150,125,503

80,639,638

17,356,339

97,995,977

248,121,480

Nayarit

138,594,705

55,052,400

8,308,015

63,360,415

201,955,120

Nuevo León

164,664,869

274,857,563

149,094,085

423,951,649

588,616,518

Oaxaca

379,403,436

166,950,858

9,851,104

176,801,962

556,205,399

Puebla

379,491,979

275,974,884

0

275,974,884

655,466,862

Querétaro

179,534,246

104,522,614

72,794,107

177,316,721

356,850,967

Quintana Roo

119,298,981

77,795,194

0

77,795,194

197,094,175

San Luis Potosí

192,517,532

118,174,469

33,559,533

151,734,002

344,251,534

Sinaloa

119,783,060

124,030,035

85,673,202

209,703,238

329,486,297

Sonora

100,436,361

136,123,916

48,745,125

184,869,040

285,305,401

Tabasco

183,212,313

98,344,543

71,434,133

169,778,676

352,990,989

Tamaulipas

198,036,867

155,456,034

77,444,583

232,900,618

430,937,485

Tlaxcala

125,570,842

59,844,222

0

59,844,222

185,415,064

Veracruz

334,753,866

345,586,165

186,964,619

532,550,784

867,304,650

Yucatán

236,942,381

98,095,889

0

98,095,889

335,038,270

Zacatecas

263,920,629

71,663,715

31,391,285

103,055,001

366,975,629

Totales

7,113,170,350

5,500,529,441

2,357,369,761

7,857,899,202

14,971,069,552

Table 37.

Differences in the Municipal Development Fund

by the third trimester adjustment of 2025.

(Pesos)

Payment

Payment

Differences

Entities

Provisional (a)

Preliminary (b)

Absolute

Rel %

Aguascalientes

247,670,523

250,442,318

2,771,795

1.1%

Baja California

282,553,998

287,791,315

5,237,317

1.9%

Baja California Sur

87,527,892

88,909,852

1,381,960

1.6%

Campeche

142,362,574

143,949,111

1,586,537

1.1%

Coahuila

303,738,376

309,473,212

5,734,836

1.9%

Colima

121,535,310

122,661,490

1,126,180

0.9%

Chiapas

454,381,543

465,203,567

10,822,024

2.4%

Chihuahua

434,745,222

444,858,215

10,112,993

2.3%

Ciudad de México

1,548,623,772

1,569,183,374

20,559,602

1.3%

Durango

300,572,689

305,983,296

5,410,607

1.8%

Guanajuato

690,014,815

704,621,198

14,606,383

2.1%

Guerrero

293,799,682

299,436,902

5,637,220

1.9%

Hidalgo

523,796,955

529,695,452

5,898,497

1.1%

Jalisco

885,623,339

903,830,014

18,206,675

2.1%

México

1,632,604,975

1,669,495,169

36,890,194

2.3%

Michoacán

567,232,111

573,519,227

6,287,116

1.1%

Morelos

244,769,624

248,121,480

3,351,856

1.4%

Nayarit

200,453,099

201,955,120

1,502,021

0.7%

Nuevo León

575,996,206

588,616,518

12,620,312

2.2%

Oaxaca

551,118,961

556,205,399

5,086,438

0.9%

Puebla

646,020,919

655,466,862

9,445,943

1.5%

Querétaro

351,210,989

356,850,967

5,639,978

1.6%

Quintana Roo

194,737,215

197,094,175

2,356,960

1.2%

San Luis Potosí

339,577,850

344,251,534

4,673,684

1.4%

Sinaloa

323,630,444

329,486,297

5,855,853

1.8%

Sonora

279,634,475

285,305,401

5,670,926

2.0%

Tabasco

347,679,511

352,990,989

5,311,478

1.5%

Tamaulipas

424,044,808

430,937,485

6,892,677

1.6%

Tlaxcala

184,033,315

185,415,064

1,381,749

0.8%

Veracruz

851,487,908

867,304,650

15,816,742

1.9%

Yucatán

331,764,301

335,038,270

3,273,969

1.0%

Zacatecas

363,352,604

366,975,629

3,623,025

1.0%

Totales

14,726,296,005

14,971,069,552

244,773,547

1.7%

(a) Sum of the months from September to December 2025.

(b) Calculation with the collection from September to December 2025.

Table 38.

Participations in the special tax on production and services

by the third trimester adjustment of 2025.

(Pesos)

Tobacco

Drinks

Entities

Processed

Beer

Alcoholic

Total

Aguascalientes

13,853,216

53,772,749

12,296,925

79,922,890

Baja California

53,601,132

152,877,629

94,667,774

301,146,536

Baja California Sur

12,572,216

36,708,156

22,336,440

71,616,812

Campeche

2,516,198

32,396,853

2,519,979

37,433,031

Coahuila

33,954,368

81,426,333

17,726,519

133,107,220

Colima

10,802,559

17,137,876

11,678,125

39,618,560

Chiapas

4,749,466

77,171,284

10,155,332

92,076,082

Chihuahua

45,928,781

159,787,275

31,380,688

237,096,743

Ciudad de México

127,065,137

124,020,747

384,140,938

635,226,822

Durango

11,624,696

64,649,681

5,593,420

81,867,797

Guanajuato

51,034,118

132,593,102

63,238,058

246,865,278

Guerrero

8,428,768

68,025,788

9,389,237

85,843,793

Hidalgo

25,904,493

39,425,018

44,529,281

109,858,791

Jalisco

107,771,647

131,520,200

227,595,539

466,887,387

México

201,991,707

343,957,513

170,664,387

716,613,607

Michoacán

40,886,679

103,683,564

36,871,191

181,441,433

Morelos

9,423,874

35,455,293

8,205,543

53,084,711

Nayarit

8,415,466

49,126,293

6,959,957

64,501,716

Nuevo León

93,775,831

218,356,010

113,606,284

425,738,126

Oaxaca

8,168,418

80,724,632

6,718,175

95,611,225

Puebla

23,885,547

96,984,336

47,698,407

168,568,289

Querétaro

35,875,932

58,773,088

48,170,414

142,819,434

Quintana Roo

12,566,441

77,396,236

68,119,993

158,082,670

San Luis Potosí

24,569,917

60,490,488

12,760,454

97,820,859

Sinaloa

25,832,301

79,333,904

14,198,898

119,365,103

Sonora

36,486,871

174,947,142

12,783,661

224,217,674

Tabasco

18,893,859

59,464,073

10,436,171

88,794,103

Tamaulipas

29,414,256

107,789,337

11,313,973

148,517,567

Tlaxcala

8,380,444

19,259,598

2,866,831

30,506,872

Veracruz

32,614,924

148,579,567

63,232,711

244,427,202

Yucatán

23,394,963

73,802,386

16,126,186

113,323,535

Zacatecas

3,929,884

43,802,503

5,170,404

52,902,791

Totales

1,148,314,106

3,003,438,657

1,593,151,897

5,744,904,660

Table 39.

Differences in participations in the special tax

on production and services

by the third trimester adjustment of 2025.

(Pesos)

Payment

Payment

Differences

Entities

Provisional (a)

Preliminary (b)

Absolute

Rel %

Aguascalientes

82,176,472

79,922,890

-2,253,582

-2.7%

Baja California

305,279,617

301,146,536

-4,133,081

-1.4%

Baja California Sur

72,592,064

71,616,812

-975,252

-1.3%

Campeche

38,444,673

37,433,031

-1,011,642

-2.6%

Coahuila

138,079,520

133,107,220

-4,972,300

-3.6%

Colima

40,563,610

39,618,560

-945,050

-2.3%

Chiapas

94,070,027

92,076,082

-1,993,945

-2.1%

Chihuahua

244,694,668

237,096,743

-7,597,925

-3.1%

Ciudad de México

627,961,315

635,226,822

7,265,507

1.2%

Durango

84,597,825

81,867,797

-2,730,028

-3.2%

Guanajuato

252,198,663

246,865,278

-5,333,385

-2.1%

Guerrero

88,059,807

85,843,793

-2,216,014

-2.5%

Hidalgo

110,993,297

109,858,791

-1,134,506

-1.0%

Jalisco

467,863,374

466,887,387

-975,987

-0.2%

México

737,938,269

716,613,607

-21,324,662

-2.9%

Michoacán

185,254,294

181,441,433

-3,812,861

-2.1%

Morelos

54,601,290

53,084,711

-1,516,579

-2.8%

Nayarit

66,355,900

64,501,716

-1,854,184

-2.8%

Nuevo León

434,856,745

425,738,126

-9,118,619

-2.1%

Oaxaca

98,316,138

95,611,225

-2,704,913

-2.8%

Puebla

170,840,498

168,568,289

-2,272,209

-1.3%

Querétaro

144,651,421

142,819,434

-1,831,987

-1.3%

Quintana Roo

157,157,386

158,082,670

925,284

0.6%

San Luis Potosí

101,460,862

97,820,859

-3,640,003

-3.6%

Sinaloa

123,574,226

119,365,103

-4,209,123

-3.4%

Sonora

232,368,173

224,217,674

-8,150,499

-3.5%

Tabasco

91,911,435

88,794,103

-3,117,332

-3.4%

Tamaulipas

154,093,151

148,517,567

-5,575,584

-3.6%

Tlaxcala

31,810,374

30,506,872

-1,303,502

-4.1%

Veracruz

248,095,683

244,427,202

-3,668,481

-1.5%

Yucatán

116,972,756

113,323,535

-3,649,221

-3.1%

Zacatecas

54,215,374

52,902,791

-1,312,583

-2.4%

Totales

5,852,048,907

5,744,904,660

-107,144,248

-1.8%

(a) Sum of the months from September to December 2025.

(b) Calculation with the collection from September to December 2025.

Table 40.

Differences in participations

by the third trimester adjustment of 2025.

(Pesos)

Fund

General

Municipal

Development

Special Tax on

Entities

of

Fund

Production

Total

Participations

Municipal

and Services

Aguascalientes

-2,658,469

2,771,795

-2,253,582

-2,140,256

Baja California

53,962,266

5,237,317

-4,133,081

55,066,502

Baja California Sur

54,876,286

1,381,960

-975,252

55,282,994

Campeche

-205,571,727

1,586,537

-1,011,642

-204,996,832

Coahuila

219,581,202

5,734,836

-4,972,300

220,343,738

Colima

7,984,444

1,126,180

-945,050

8,165,574

Chiapas

295,708,734

10,822,024

-1,993,945

304,536,813

Chihuahua

-12,011,139

10,112,993

-7,597,925

-9,496,071

Ciudad de México

342,085,598

20,559,602

7,265,507

369,910,707

Durango

150,669,363

5,410,607

-2,730,028

153,349,942

Guanajuato

477,754,662

14,606,383

-5,333,385

487,027,660

Guerrero

170,893,898

5,637,220

-2,216,014

174,315,104

Hidalgo

217,875,626

5,898,497

-1,134,506

222,639,617

Jalisco

330,619,346

18,206,675

-975,987

347,850,034

México

879,347,778

36,890,194

-21,324,662

894,913,310

Michoacán

167,490,442

6,287,116

-3,812,861

169,964,697

Morelos

76,294,184

3,351,856

-1,516,579

78,129,461

Nayarit

23,820,921

1,502,021

-1,854,184

23,468,758

Nuevo León

345,834,578

12,620,312

-9,118,619

349,336,271

Oaxaca

100,422,401

5,086,438

-2,704,913

102,803,926

Puebla

393,122,173

9,445,943

-2,272,209

400,295,907

Querétaro

71,408,868

5,639,978

-1,831,987

75,216,859

Quintana Roo

-136,736,741

2,356,960

925,284

-133,454,497

San Luis Potosí

1,205,535

4,673,684

-3,640,003

2,239,216

Sinaloa

82,858,675

5,855,853

-4,209,123

84,505,405

Sonora

86,042,885

5,670,926

-8,150,499

83,563,312

Tabasco

-113,202,556

5,311,478

-3,117,332

-111,008,410

Tamaulipas

201,263,372

6,892,677

-5,575,584

202,580,465

Tlaxcala

46,818,718

1,381,749

-1,303,502

46,896,965

Veracruz

291,718,314

15,816,742

-3,668,481

303,866,575

Yucatán

90,796,733

3,273,969

-3,649,221

90,421,481

Zacatecas

185,194,623

3,623,025

-1,312,583

187,505,065

Totales

4,895,470,993

244,773,547

-107,144,248

5,033,100,292

Table 41.

Participations by 0.136% of Federally Distributable Revenue by the third trimester adjustment of 2025.

(Pesos)

Entities/municipalities

Coefficient

Participation

Participation

by entity

Baja California

106,775,954

Ensenada, B.C.

0.137491

2,799,417

Mexicali, B.C.

1.786599

36,376,323

Tecate, B.C.

0.849637

17,299,163

Tijuana, B.C.

2.470503

50,301,051

Baja California Sur

247,565

La Paz, B.C.S.

0.012159

247,565

Campeche

5,224,206

Cd. del Carmen, Camp.

0.256583

5,224,206

Chiapas

3,161,751

Suchiate, Chis.

0.155287

3,161,751

Chihuahua

110,673,705

Ascensión, Chih.

0.022492

457,962

Cd. Juárez, Chih.

5.337054

108,665,922

Ojinaga, Chih.

0.076118

1,549,821

Coahuila

56,354,220

Cd. Acuña, Coah.

0.317541

6,465,347

Piedras Negras, Coah.

2.450259

49,888,873

Colima

64,402,286

Manzanillo, Col.

3.163075

64,402,286

Guerrero

1,347,878

Acapulco, Gro.

0.066200

1,347,878

Michoacán

99,515,806

Lázaro Cárdenas, Mich.

4.887653

99,515,806

Nuevo León

36,118,756

Anáhuac, N.L.

1.773949

36,118,756

Oaxaca

1,988,647

Salina Cruz, Oax.

0.097671

1,988,647

Quintana Roo

11,374,521

Benito Juárez, Q.R.

0.163963

3,338,392

O. P. Blanco, Q.R.

0.394689

8,036,129

Sinaloa

4,953,448

Mazatlán, Sin.

0.243285

4,953,448

Sonora

90,021,105

Agua Prieta, Son.

0.127930

2,604,743

Guaymas, Son.

0.019662

400,332

Naco, Son.

0.071505

1,455,891

Nogales, Son.

4.123382

83,954,765

P.E. Calles (Sonoyta), Son.

0.017834

363,112

San Luis R.C., Son.

0.061013

1,242,262

Tamaulipas

1,322,952,044

Altamira, Tamps.

9.659597

196,675,708

Cd. Camargo, Tamps.

0.068620

1,397,148

Cd. M. Alemán, Tamps.

0.212930

4,335,404

Cd. Madero, Tamps.

1.243086

25,310,037

Matamoros, Tamps.

4.285669

87,259,035

Nuevo Laredo, Tamps.

44.813236

912,426,814

Reynosa, Tamps.

3.230013

65,765,171

Río Bravo, Tamps.

0.087495

1,781,459

Tampico, Tamps.

1.375264

28,001,268

Veracruz

110,340,743

Coatzacoalcos, Ver.

0.170799

3,477,584

Tuxpan, Ver.

0.673419

13,711,253

Veracruz, Ver.

4.575094

93,151,906

Yucatán

10,612,824

Progreso, Yuc.

0.521242

10,612,824

Total

100.000000

2,036,065,459

2,036,065,459

Federally Distributable Revenue (RFP)

1,497,106,955,183

0.136% of RFP

2,036,065,459

Table 42.

Differences in participations by 0.136% of Federally Distributable Revenue

by the third trimester adjustment of 2025.

(Pesos)

Differences

Entities/municipalities

Provisional

Preliminary

Absolute

Rel %

Baja California

Ensenada, B.C.

2,753,647

2,799,417

45,770

1.7%

Mexicali, B.C.

35,781,578

36,376,323

594,745

1.7%

Tecate, B.C.

17,016,326

17,299,163

282,837

1.7%

Tijuana, B.C.

49,478,641

50,301,051

822,410

1.7%

Baja California Sur

La Paz, B.C.S.

243,517

247,565

4,048

1.7%

Campeche

Cd. del Carmen, Camp.

5,138,791

5,224,206

85,415

1.7%

Chiapas

Suchiate, Chis.

3,110,057

3,161,751

51,694

1.7%

Chihuahua

Ascensión, Chih.

450,475

457,962

7,487

1.7%

Cd. Juárez, Chih.

106,889,259

108,665,922

1,776,663

1.7%

Ojinaga, Chih.

1,524,482

1,549,821

25,339

1.7%

Coahuila

Cd. Acuña, Coah.

6,359,641

6,465,347

105,706

1.7%

Piedras Negras, Coah.

49,073,202

49,888,873

815,671

1.7%

Colima

Manzanillo, Col.

63,349,323

64,402,286

1,052,963

1.7%

Guerrero

Acapulco, Gro.

1,325,839

1,347,878

22,039

1.7%

Michoacán

Lázaro Cárdenas, Mich.

97,888,745

99,515,806

1,627,061

1.7%

Nuevo León

Anáhuac, N.L.

35,528,222

36,118,756

590,534

1.7%

Oaxaca

Salina Cruz, Oax.

1,956,133

1,988,647

32,514

1.7%

Quintana Roo

Benito Juárez, Q.R.

3,283,810

3,338,392

54,582

1.7%

O. P. Blanco, Q.R.

7,904,741

8,036,129

131,388

1.7%

Sinaloa

Mazatlán, Sin.

4,872,460

4,953,448

80,988

1.7%

Sonora

Agua Prieta, Son.

2,562,156

2,604,743

42,587

1.7%

Guaymas, Son.

393,786

400,332

6,546

1.7%

Naco, Son.

1,432,086

1,455,891

23,805

1.7%

Nogales, Son.

82,582,124

83,954,765

1,372,641

1.7%

P.E. Calles (Sonoyta), Son.

357,175

363,112

5,937

1.7%

San Luis R.C., Son.

1,221,952

1,242,262

20,310

1.7%

Tamaulipas

Altamira, Tamps.

193,460,106

196,675,708

3,215,602

1.7%

Cd. Camargo, Tamps.

1,374,306

1,397,148

22,842

1.7%

Cd. M. Alemán, Tamps.

4,264,521

4,335,404

70,883

1.7%

Cd. Madero, Tamps.

24,896,224

25,310,037

413,813

1.7%

Matamoros, Tamps.

85,832,371

87,259,035

1,426,664

1.7%

Nuevo Laredo, Tamps.

897,508,845

912,426,814

14,917,969

1.7%

Reynosa, Tamps.

64,689,925

65,765,171

1,075,246

1.7%

Río Bravo, Tamps.

1,752,332

1,781,459

29,127

1.7%

Tampico, Tamps.

27,543,454

28,001,268

457,814

1.7%

Veracruz

Coatzacoalcos, Ver.

3,420,727

3,477,584

56,857

1.7%

Tuxpan, Ver.

13,487,078

13,711,253

224,175

1.7%

Veracruz, Ver.

91,628,894

93,151,906

1,523,012

1.7%

Yucatán

Progreso, Yuc.

10,439,306

10,612,824

173,518

1.7%

Total

2,002,776,257

2,036,065,459

33,289,202

1.7%

Third.- The participations of the funds and other distributable concepts, indicated in numerals one and two of this

Order, as well as the amounts that each federal entity will finally receive, may be modified by the variation of the income

effectively collected, by the change in coefficients and, if applicable, by the differences derived from the adjustments to the payments

provisional and of

the corresponding definitive adjustments for the fiscal years 2025 and 2026.

Respectfully.

Mexico City, March 18, 2026. - The Head of the Unit for Coordination with Federal Entities, in substitution for

the absence of the head of the Secretariat of Finance and Public Credit, of the heads of the Undersecretariat of Finance and

Public Credit, of Income, of Expenditures, of the Federal Tax Attorney, of the Federal Tax Attorney for Amparos,

of the Federal Tax Attorney for Legislation and Consultation, of the Federal Tax Attorney for Financial Affairs and of the

Federal Tax Attorney 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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