Agreement Disclosing the Report on Federally Participable Revenue and Federal Participations for June 2025 and the Adjustment of Participations for the First Four Months of 2025

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DOF: 14/07/2025

AGREEMENT by which the report on federally participable revenue and federal participations, as well as the calculation procedures, for the month of June 2025 and for the adjustment of participations of the first four months of 2025 is made known.

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of Finance and Public Credit.

AGREEMENT 96/2025

AGREEMENT BY WHICH THE REPORT ON FEDERALLY PARTICIPABLE REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF JUNE 2025 AND FOR THE ADJUSTMENT OF PARTICIPATIONS OF THE FIRST FOUR MONTHS OF 2025 IS MADE KNOWN.

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, based on what is established in

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 participable revenue of the month of May 2025, with which the participations in federal revenues of the month of June 2025 were calculated, as well as the corresponding one for the period from January to

April 2025, with which the differences of the first four-month adjustment of said exercise were calculated, in

conformity with articles 2nd., 2nd.-A, 3rd.-A,

4th.-A, 4th.-B and 7th. 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; of 0.136% of the federally participable 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 the country of the

hydrocarbons is physically carried out.

·

The determination of the participation coefficients of the first, second and third parts of the growth of the

General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund;

the Compensation Fund; the specific participations of the special tax on production and services;

of 0.136% of the federally participable 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 the country of the hydrocarbons is physically carried out, with which

the distribution of the participations of June 2025 and of the first four-month adjustment of 2025 was carried out, in

conformity with articles 2nd., 2nd.-A, 3rd.-A, 4th.-A, 4th.-B, 5th. and 7th. of the Fiscal Coordination Law, and

·

The distribution and integration of the General Participation Fund; the Municipal Development Fund; the Fund

of Hydrocarbon Extraction; the Compensation Fund; the specific participations of the special tax on

production and services; of the participations of 0.136% of the federally participable 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 the calculation of the transfer of the Mexican Fund of

Oil for Stabilization and Development, to the municipalities bordering the border or coasts through which the

country's exit of hydrocarbons is physically carried out, of the month of June 2025 and

of the first four-month adjustment of 2025, in conformity with articles 2nd., 2nd.-A, 3rd.-A, 4th.-A, 4th.-B, 5th. and 7th. of the Law of

Fiscal Coordination.

AGREEMENT

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

in the tables listed below, the federally participable revenue of May 2025 is disclosed, the participations in federal revenues for the month of June 2025, as well as the procedure followed in the

determination and integration of the same, by federal entities and, if applicable, by municipalities. The figures

corresponding to the month of June 2025 do not include deductions derived from financial commitments contracted by the

federal entities.

·

Table 1. Federally participable revenue of May 2025, applicable for the calculation of participations of the month

of June 2025, in accordance with articles 2nd. and 7th. of the Fiscal Coordination Law.

·

Table 2. Integration of the participation funds of June 2025, according to what is established in the

articles 2nd., 2nd.-A, 3rd.-A, 4th.-A, 4th.-B, 5th. and 7th. of the Fiscal Coordination Law.

·

Table 3. Calculation of the participation coefficients of the first part of the growth of the General Fund of

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

·

Table 4. Calculation of the participation coefficients of the second part of the growth of the General Fund of

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

·

Table 5. Calculation of the participation coefficients of the third part of the growth of the General Fund of

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

·

Table 6. Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are

added to the General Participation Fund of June 2025, in accordance with article 2nd. of the Fiscal Coordination

Law.

·

Table 7. Integration of the General Participation Fund of June 2025, in accordance with articles 2nd., 5th. and

7th. of the Fiscal Coordination Law.

·

Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund

for 2025, in accordance with article 2nd.-A, fraction III of the Fiscal Coordination Law.

·

Table 9. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund

for 2025, in accordance with article 2nd.-A, fraction III of the Fiscal Coordination Law.

·

Table 10. Distribution and integration of the Municipal Development Fund of June 2025, in accordance with articles

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

·

Table 11. Amounts of the special tax on production and services of the 2024 exercise, in accordance with article 3rd.- 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 3rd.-A of the Fiscal Coordination Law.

·

Table 13. Participations in the special tax on production and services of June 2025, in accordance with the

articles 3rd.-A and 7th. of the Fiscal Coordination Law.

·

Table 14. Determination of the participations of gasoline and diesel of May 2025, in accordance with article 4th.-A

of the Fiscal Coordination Law.

·

Table 15. Calculation of the non-mining per capita GDP by state, in accordance with article 4th.-A of the Fiscal Coordination

Law.

·

Table 16. The ten entities with the lowest non-mining per capita GDP, in accordance with article 4th.-A of the Fiscal Coordination

Law.

·

Table 17. Calculation of the participation coefficient of the Compensation Fund for 2025, in accordance with article

4th.-A of the Fiscal Coordination Law.

·

Table 18. Distribution of the Compensation Fund of May 2025, in accordance with article 4th.-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 4th.-B of the Fiscal Coordination Law.

·

Table 20. Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for

2025, in accordance with article 4th.-B of the Fiscal Coordination Law.

·

Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of June 2025, in accordance with the

article 4th.-B of the Fiscal Coordination Law.

·

Table 22. Provisional participations of June 2025, in accordance with article 7th. of the Fiscal Coordination

Law.

·

Table 23. Determination of the coefficients of the participations for 0.136% of the federally participable revenue

for the 2025 exercise, in accordance with article 2nd.-A, fraction I of the Fiscal Coordination

Law.

·

Table 24. Provisional participations for 0.136% of the federally participable revenue of June 2025, in

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

·

Table 25. Calculation and distribution of participations to municipalities through which hydrocarbons are exported of June

2025, in accordance with article 2nd.-A, fraction II of the Fiscal Coordination Law.

Table 1.

Federally participable revenue of May 2025,

p/ aplicable for the calculation of participations of the month

of June 2025.

Concepts

Thousands of pesos

Tax Revenues

349,915,409

Income 1/

161,071,666

Value Added

116,333,486

Special on Production and Services

50,611,810

Article 2nd, fraction I, subsection D)

34,156,257

Alcoholic Beverages

1,968,071

Beers

4,270,027

Tobacco

2,202,188

Energy Drinks

6,941

Telecommunications

643,155

Flavored beverages

3,519,700

Non-Basic Foods with High Caloric Density

3,130,372

Pesticides

136,933

Fossil Fuels

577,785

Other withholdings

383

Import

12,903,419

Export

0

Surcharges and updates

9,022,763

Not Included 2/

-50,396

Mining Right

22,660

Petroleum

15,466,726

Mexican Oil Fund for Stabilization and Development 3/

15,466,851

ISR contracts and assignments 3/

-125

Gross Federally Participable Revenue 4/

365,382,135

Less:

7,981,380

20% of Alcoholic Beverages

393,614

20% of Beers

854,005

8% of Tobacco

176,175

Economic Incentives

6,532,586

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

25,000

Federally Participable Revenue 5/

357,400,755

p/ Preliminary figures.

Sums may not match due to rounding.

1/ Excludes ISR of public servants, as well as ISR of Alienation of Real Estate. (Fraction XIII of the Second Article of the Transitional Provisions of the ISR Law for 2020).

2/ Number 1.19 of article 1st. of the Federal Revenue Law for the Fiscal Exercise of 2025: Taxes not included in the Current Revenue Law, Incurred in Previous Fiscal Exercises Pending Liquidation or Payment.

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

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

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

Table 2.

Integration of the participation funds

of June 2025.

(Pesos)

Concepts

Amount

Federally Participable Revenue

1. Federally participable revenue of June 2025

357,400,755,381

2. Federally participable revenue of 2007

110,761,689,167

3. Growth (1-2)

246,639,066,214

General Participation Fund

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

22,152,337,833

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

49,327,813,243

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

29,596,687,946

5.2) Second part 30% of the growth of 2025 (5 x 30%)

14,798,343,973

5.3) Third part 10% of the growth of 2025 (5 x 10%)

4,932,781,324

6. Total general participation fund of June 2025 (4+5)

71,480,151,076

Municipal Development Fund

7. Federally participable revenue of June 2013

177,829,258,750

8. Growth (1-7)

179,571,496,631

9. Base municipal development fund 2013

1,778,292,588

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

1,795,714,966

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

1,257,000,476

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

538,714,490

11. Total municipal development fund of June 2025 (9+10)

3,574,007,554

Participations in the Special Tax on Production and Services

12. Participations by processed tobacco

176,175,010

13. Participations by beer

854,005,327

14. Participations by alcoholic beverages

393,614,131

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

1,423,794,468

Participations for 0.136% of Federally Participable Revenue

16. Participations for 0.136% of federally participable revenue (1 x 0.136%)

486,065,027

Hydrocarbon Extraction Fund of June 2025

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

200,778,597

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

100,389,299

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

100,389,299

20. Hydrocarbon extraction fund (18+19)

200,778,597

Compensation Fund of May 2025

21. Collection of gasoline and diesel in accordance with article 2nd.-A, fraction II of the Law of the

2,709,853,650

Special Tax on Production and Services of May 2025

22. 2/11 of the collection of gasoline and diesel in accordance with article 2nd.-A, fraction II of the Law of the

492,700,664

Special Tax on Production and Services of May 2025

23. Collection of gasoline and diesel in accordance with article 2nd.-A, fraction II of the Law of the Special

3,035,083

Tax on Production and Services reported by the entities in April 2025

24. 2/11 of the collection of gasoline and diesel in accordance with article 2nd.-A, fraction II of the Law of the

551,833

Special Tax on Production and Services reported by the entities in April 2025

25. Total Compensation Fund to distribute for May 2025 (22+24)

493,252,497

Table 3.

Calculation of the participation coefficients of the first part of the growth of the General Fund of Participations for

Result

GDP

GDP

Variation

Population e/

variation GDP

Coefficients

of

Entities

2022

2023

2023/2022

2025

by population

participation 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

383,282,123

423,484,081

1.104889

1,501,744

1,659,260

1.181349

Baja California

1,142,603,193

1,249,622,611

1.093663

3,774,269

4,127,778

2.938867

Baja California Sur

219,669,422

235,778,003

1.073331

869,989

933,786

0.664831

Campeche

489,033,198

598,034,988

1.222892

939,315

1,148,681

0.817830

Coahuila

1,149,719,362

1,179,582,314

1.025974

3,445,576

3,535,072

2.516877

Colima

183,325,859

205,511,106

1.121015

721,345

808,639

0.575729

Chiapas

462,006,038

497,691,920

1.077241

5,917,164

6,374,213

4.538269

Chihuahua

1,118,360,576

1,233,960,075

1.103365

3,904,131

4,307,682

3.066954

Ciudad de México

4,293,744,112

4,717,467,388

1.098684

9,356,765

10,280,127

7.319175

Durango

384,766,924

411,812,840

1.070292

1,917,631

2,052,425

1.461271

Guanajuato

1,348,256,169

1,406,886,305

1.043486

6,322,118

6,597,041

4.696917

Guerrero

385,748,969

410,058,376

1.063019

3,597,563

3,824,277

2.722783

Hidalgo

517,530,286

544,664,791

1.052431

3,237,356

3,407,093

2.425759

Jalisco

2,226,264,286

2,385,008,623

1.071305

8,743,203

9,366,639

6.668797

México

2,691,712,375

2,886,718,990

1.072447

17,741,822

19,027,165

13.546833

Michoacán

824,738,837

880,181,618

1.067225

4,957,200

5,290,446

3.766656

Morelos

317,630,152

337,622,495

1.062942

1,969,732

2,093,711

1.490666

Nayarit

205,702,911

218,881,115

1.064064

1,252,005

1,332,214

0.948501

Nuevo León

2,343,428,703

2,502,822,694

1.068017

6,155,818

6,574,521

4.680883

Oaxaca

511,669,574

579,906,753

1.133362

4,247,773

4,814,264

3.427624

Puebla

1,023,122,372

1,099,139,450

1.074299

6,575,295

7,063,834

5.029261

Querétaro

716,340,929

765,387,320

1.068468

2,514,702

2,686,878

1.912986

Quintana Roo

429,460,083

511,382,169

1.190756

1,904,221

2,267,463

1.614373

San Luis Potosí

675,037,080

748,687,946

1.109106

2,880,601

3,194,893

2.274678

Sinaloa

660,735,354

691,620,412

1.046743

3,154,500

3,301,952

2.350902

Sonora

1,003,513,520

1,067,769,639

1.064031

3,037,489

3,231,983

2.301085

Tabasco

722,450,102

767,010,176

1.061679

2,547,170

2,704,277

1.925373

Tamaulipas

902,032,742

942,713,904

1.045099

3,562,828

3,723,510

2.651039

Tlaxcala

179,091,410

188,747,610

1.053918

1,491,031

1,571,424

1.118812

Veracruz

1,258,451,998

1,355,925,780

1.077455

8,118,547

8,747,372

6.227895

Yucatán

459,087,599

506,564,508

1.103416

2,386,022

2,632,774

1.874465

Zacatecas

287,536,039

304,920,279

1.060459

1,672,219

1,773,320

1.262557

Totals

29,516,052,297

31,855,566,279

34.645075

130,417,144

140,454,712

100.000000

Source: GDP INEGI, December 6, 2024.

GDP. In thousands of current pesos.

e/ National Employment Survey of the first quarter of 2025, published on May 27, 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 Fund of

Participations for

Tax Revenue Growth p/

Result

Mean

Population e/

moving average

Coefficients of

Entities

2022/2021

2023/2022

2024/2023

moving average 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

1,501,744

1,673,212

1.130439

Baja California

1.206

1.286

1.110

1.201

3,774,269

4,531,973

3.061848

Baja California Sur

1.281

1.142

1.057

1.160

869,989

1,009,214

0.681835

Campeche

1.217

1.201

0.998

1.138

939,315

1,069,229

0.722382

Coahuila

1.215

1.027

1.229

1.157

3,445,576

3,985,864

2.692891

Colima

1.106

1.089

1.083

1.093

721,345

788,229

0.532536

Chiapas

1.164

1.085

1.068

1.106

5,917,164

6,542,706

4.420319

Chihuahua

1.352

1.092

1.117

1.187

3,904,131

4,635,239

3.131615

Ciudad de México

1.140

1.105

1.080

1.108

9,356,765

10,369,406

7.005678

Durango

1.128

1.320

1.093

1.180

1,917,631

2,263,122

1.528989

Guanajuato

1.203

1.114

1.067

1.128

6,322,118

7,130,945

4.817740

Guerrero

1.200

1.078

1.009

1.096

3,597,563

3,941,855

2.663158

Hidalgo

1.089

1.220

1.047

1.119

3,237,356

3,621,059

2.446425

Jalisco

1.171

1.150

1.094

1.138

8,743,203

9,953,680

6.724809

México

1.127

1.111

1.155

1.131

17,741,822

20,062,555

13.554469

Michoacán

1.406

0.976

1.064

1.149

4,957,200

5,694,153

3.847029

Morelos

1.130

1.091

1.107

1.109

1,969,732

2,184,992

1.476203

Nayarit

1.424

1.143

1.076

1.214

1,252,005

1,520,346

1.027161

Nuevo León

1.286

1.136

1.059

1.160

6,155,818

7,142,923

4.825833

Oaxaca

1.135

1.138

1.166

1.146

4,247,773

4,868,602

3.289278

Puebla

1.178

1.129

1.065

1.124

6,575,295

7,388,521

4.991761

Querétaro

1.359

1.091

1.069

1.173

2,514,702

2,950,581

1.993443

Quintana Roo

1.228

1.349

1.098

1.225

1,904,221

2,332,242

1.575686

San Luis Potosí

1.186

1.222

1.063

1.157

2,880,601

3,332,728

2.251626

Sinaloa

1.128

1.061

1.039

1.076

3,154,500

3,394,238

2.293182

Sonora

1.191

1.121

1.086

1.133

3,037,489

3,440,999

2.324774

Tabasco

1.131

1.188

1.045

1.122

2,547,170

2,856,721

1.930030

Tamaulipas

1.120

1.100

1.103

1.108

3,562,828

3,946,283

2.666149

Tlaxcala

1.171

1.185

1.049

1.135

1,491,031

1,692,376

1.143387

Veracruz

1.240

1.054

1.080

1.125

8,118,547

9,130,895

6.168927

Yucatán

1.380

1.099

1.042

1.173

2,386,022

2,799,696

1.891504

Zacatecas

0.970

1.171

1.016

1.052

1,672,219

1,759,734

1.188894

Totals

1.195

1.129

1.090

36.437

130,417,144

148,014,318

100.000000

IE. Collection of local taxes and duties.

e/ National Employment Survey of the first quarter of 2025, published on May 27, 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 Fund of

Participations for

Taxes and

Result

duties (IE)

Population e/

IE 2023

Coefficients of

Local Entities of 2024 p/

2025

by population

participation 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

5,384,140,862

1,501,744

8,085,601,234,648,310

0.250796

Baja California

29,484,012,362

3,774,269

111,280,593,852,721,000

3.451657

Baja California Sur

5,736,083,240

869,989

4,990,329,322,049,660

0.154788

Campeche

3,605,167,152

939,315

3,386,387,583,493,600

0.105038

Coahuila

13,249,731,591

3,445,576

45,652,957,177,986,700

1.416045

Colima

2,781,620,079

721,345

2,006,507,736,167,580

0.062237

Chiapas

5,216,080,441

5,917,164

30,864,403,405,997,600

0.957340

Chihuahua

28,092,470,321

3,904,131

109,676,684,247,811,000

3.401907

Ciudad de México

83,248,412,524

9,356,765

778,935,832,609,657,000

24.160719

Durango

5,165,207,847

1,917,631

9,904,962,689,195,630

0.307228

Guanajuato

20,656,951,459

6,322,118

130,595,684,645,271,000

4.050764

Guerrero

4,116,629,127

3,597,563

14,809,832,633,735,300

0.459365

Hidalgo

5,796,645,284

3,237,356

18,765,804,389,899,600

0.582070

Jalisco

32,342,104,929

8,743,203

282,773,588,844,695,000

8.770958

México

50,154,698,531

17,741,822

889,835,733,806,518,000

27.600567

Michoacán

9,111,204,420

4,957,200

45,166,062,550,030,800

1.400943

Morelos

4,622,484,543

1,969,732

9,105,055,723,734,290

0.282417

Nayarit

3,580,532,424

1,252,005

4,482,844,497,823,120

0.139047

Nuevo León

40,632,791,075

6,155,818

250,128,066,691,571,000

7.758372

Oaxaca

5,023,050,899

4,247,773

21,336,779,984,996,200

0.661816

Puebla

11,122,445,539

6,575,295

73,133,360,540,359,000

2.268421

Querétaro

15,221,679,435

2,514,702

38,277,987,717,622,900

1.187291

Quintana Roo

18,124,327,099

1,904,221

34,512,724,271,928,000

1.070502

San Luis Potosí

7,487,153,499

2,880,601

21,567,501,857,640,400

0.668972

Sinaloa

12,537,579,490

3,154,500

39,549,794,501,268,100

1.226740

Sonora

13,680,442,636

3,037,489

41,554,194,022,208,800

1.288911

Tabasco

4,346,228,391

2,547,170

11,070,582,570,219,500

0.343383

Tamaulipas

13,854,166,845

3,562,828

49,360,013,552,215,800

1.531029

Tlaxcala

2,013,001,528

1,491,031

3,001,447,681,355,010

0.093098

Veracruz

14,058,779,342

8,118,547

114,136,860,846,711,000

3.540251

Yucatán

7,530,932,633

2,386,022

17,968,970,942,116,300

0.557354

Zacatecas

4,819,410,776

1,672,219

8,059,110,267,913,560

0.249974

Totales

482,796,166,324

130,417,144

3,223,976,262,399,560,000

100.000000

Source: Public Accounts of the entities.

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

e/ National Employment Survey of the first quarter of 2025, published on May 27, 2025 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 6.

Reimbursement of 80% of the collection of Special Taxation Bases (BET) of 1989, which are added to the General Participation Fund of June 2025. (Pesos)

Update to Entities 80% BET June 2025 e/ of 1989

20.6246

Aguascalientes

788,208

16,256,475

Baja California

2,954,803

60,941,630

Baja California Sur

772,438

15,931,225

Campeche

812,889

16,765,510

Coahuila

2,247,592

46,355,686

Colima

323,808

6,678,410

Chiapas

7,283,222

150,213,540

Chihuahua

8,146,362

168,015,458

Mexico City

971,991

20,046,926

Durango

4,235,805

87,361,784

Guanajuato

2,563,631

52,873,864

Guerrero

328,051

6,765,921

Hidalgo

271,544

5,600,486

Jalisco

9,576,691

197,515,421

Mexico

218,256

4,501,443

Michoacán

2,455,046

50,634,342

Morelos

451,987

9,322,051

Nayarit

818,713

16,885,628

Nuevo León

3,047,369

62,850,767

Oaxaca

610,250

12,586,162

Puebla

1,221,283

25,188,473

Querétaro

1,435,730

29,611,357

Quintana Roo

53,930

1,112,285

San Luis Potosí

1,589,981

32,792,722

Sinaloa

9,406,668

194,008,765

Sonora

11,431,317

235,766,341

Tabasco

2,462,672

50,791,625

Tamaulipas

1,967,010

40,568,794

Tlaxcala

17,902

369,222

Veracruz

9,805,475

202,234,000

Yucatán

1,183,000

24,398,902

Zacatecas

853,445

17,601,962

Totales

90,307,069

1,862,547,175

e/ Estimated.

Table 7.

Integration of the General Participation Fund of June 2025. (Pesos)

Fund

General Participation Fund growth 2025

General First Second Third Reimbursement Entities Participations Part Part Part BET Total of 2007 C 1 C 2 C 3 2025

Aguascalientes

253,448,939

349,640,098

167,286,299

12,371,215

1,354,706

784,101,257

Baja California

635,563,001

869,807,389

453,102,765

170,262,679

5,078,469

2,133,814,303

Baja California Sur

160,245,947

196,767,895

100,900,327

7,635,355

1,327,602

466,877,127

Campeche

226,439,168

242,050,682

106,900,635

5,181,276

1,397,126

581,968,887

Coahuila

538,189,157

744,912,123

398,503,218

69,850,407

3,862,974

1,755,317,880

Colima

164,236,610

170,396,785

78,806,446

3,070,018

556,534

417,066,392

Chiapas

1,004,369,892

1,343,177,309

654,134,075

47,223,472

12,517,795

3,061,422,543

Chihuahua

629,999,297

907,716,944

463,427,211

167,808,649

14,001,288

2,182,953,389

Mexico City

2,744,713,747

2,166,233,517

1,036,724,325

1,191,795,415

1,670,577

7,141,137,581

Durango

288,519,244

432,487,934

226,264,989

15,154,893

7,280,149

969,707,208

Guanajuato

855,324,839

1,390,131,822

712,945,783

199,815,353

4,406,155

3,162,623,951

Guerrero

493,273,999

805,853,549

394,103,307

22,659,492

563,827

1,716,454,174

Hidalgo

395,380,932

717,944,368

362,030,324

28,712,249

466,707

1,504,534,581

Jalisco

1,432,795,987

1,973,742,976

995,160,317

432,652,155

16,459,618

4,850,811,054

Mexico

2,800,368,390

4,009,413,766

2,005,836,966

1,361,475,623

375,120

10,177,469,865

Michoacán

629,287,410

1,114,805,470

569,296,518

69,105,444

4,219,528

2,386,714,370

Morelos

323,614,323

441,187,901

218,453,622

13,931,011

776,838

997,963,695

Nayarit

217,191,062

280,724,760

152,002,876

6,858,888

1,407,136

658,184,721

Nuevo León

1,061,831,201

1,385,386,374

714,143,333

382,703,518

5,237,564

3,549,301,990

Oaxaca

538,451,268

1,014,464,081

486,758,668

32,645,920

1,048,847

2,073,368,784

Puebla

889,073,482

1,488,494,582

738,697,969

111,896,257

2,099,039

3,230,261,328

Querétaro

376,413,841

566,180,393

294,996,519

58,566,481

2,467,613

1,298,624,847

Quintana Roo

265,685,776

477,800,862

233,175,500

52,805,513

92,690

1,029,560,341

San Luis Potosí

414,546,142

673,229,472

333,203,298

32,998,931

2,732,727

1,456,710,570

Sinaloa

533,055,947

695,789,051

339,352,984

60,512,383

16,167,397

1,644,877,762

Sonora

552,077,699

681,045,073

344,028,066

63,579,175

19,647,195

1,660,377,209

Tabasco

919,495,148

569,846,653

285,612,507

16,938,327

4,232,635

1,796,125,270

Tamaulipas

623,742,505

784,619,810

394,545,952

75,522,316

3,380,733

1,881,811,316

Tlaxcala

229,036,641

331,131,259

169,202,287

4,592,306

30,768

733,993,261

Veracruz

1,338,567,778

1,843,250,558

912,898,995

174,632,854

16,852,833

4,286,203,018

Yucatán

350,185,660

554,779,547

279,911,222

27,493,070

2,033,242

1,214,402,740

Zacatecas

267,212,803

373,674,944

175,936,667

12,330,683

1,466,830

830,621,927

Totales

22,152,337,833

29,596,687,946

14,798,343,973

4,932,781,324

155,212,265

71,635,363,341

Table 8.

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

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

1,501,744

1,582,624

1.144768

Baja California

12,057,564,919

13,420,132,605

1.113005

3,774,269

4,200,781

3.038572

Baja California Sur

2,462,231,484

2,519,870,154

1.023409

869,989

890,355

0.644025

Campeche

521,998,784

517,415,843

0.991220

939,315

931,068

0.673474

Coahuila

4,352,564,104

4,784,874,505

1.099323

3,445,576

3,787,801

2.739849

Colima

1,484,931,675

1,573,298,254

1.059509

721,345

764,271

0.552824

Chiapas

1,744,005,137

1,815,319,906

1.040891

5,917,164

6,159,125

4.455110

Chihuahua

8,865,227,370

9,521,809,148

1.074063

3,904,131

4,193,281

3.033147

Mexico City

31,486,327,492

33,493,698,824

1.063754

9,356,765

9,953,294

7.199565

Durango

1,334,905,929

1,513,863,761

1.134060

1,917,631

2,174,709

1.573043

Guanajuato

8,541,908,458

8,649,635,331

1.012612

6,322,118

6,401,850

4.630682

Guerrero

1,948,086,444

1,892,957,129

0.971701

3,597,563

3,495,755

2.528602

Hidalgo

2,273,811,624

2,561,806,971

1.126658

3,237,356

3,647,391

2.638286

Jalisco

11,989,654,420

12,962,869,372

1.081171

8,743,203

9,452,900

6.837613

Mexico

15,655,134,223

16,658,474,505

1.064090

17,741,822

18,878,898

13.655767

Michoacán

3,360,450,841

3,596,469,228

1.070234

4,957,200

5,305,365

3.837556

Morelos

1,992,262,825

2,040,265,749

1.024095

1,969,732

2,017,192

1.459106

Nayarit

933,018,792

1,039,445,326

1.114067

1,252,005

1,394,817

1.008920

Nuevo León

13,238,060,362

14,903,709,928

1.125823

6,155,818

6,930,360

5.012972

Oaxaca

785,553,577

780,859,947

0.994025

4,247,773

4,222,393

3.054204

Puebla

3,663,252,126

3,842,817,237

1.049018

6,575,295

6,897,602

4.989277

Querétaro

6,089,114,278

6,342,492,623

1.041612

2,514,702

2,619,343

1.894662

Quintana Roo

5,916,680,527

6,088,161,317

1.028983

1,904,221

1,959,410

1.417310

San Luis Potosí

2,449,054,350

2,527,538,116

1.032047

2,880,601

2,972,914

2.150413

Sinaloa

5,127,365,283

5,096,208,896

0.993924

3,154,500

3,135,332

2.267895

Sonora

4,498,545,546

5,072,399,122

1.127564

3,037,489

3,424,964

2.477396

Tabasco

584,669,981

567,303,935

0.970298

2,547,170

2,471,513

1.787732

Tamaulipas

4,561,458,079

5,005,541,870

1.097356

3,562,828

3,909,689

2.828015

Tlaxcala

451,672,513

461,261,777

1.021231

1,491,031

1,522,686

1.101412

Veracruz

4,628,462,870

4,968,141,044

1.073389

8,118,547

8,714,359

6.303401

Yucatán

1,925,506,884

1,981,620,237

1.029142

2,386,022

2,455,556

1.776189

Zacatecas

1,412,961,700

1,504,822,070

1.065013

1,672,219

1,780,934

1.288212

Totales

168,543,564,990

180,031,077,585

1.068158

130,417,144

138,248,535

100.000000

e/ National Employment Survey of the first quarter of 2025, published on May 27, 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 their administration

Population 2020 municipalities coordinated administration

property 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

237,183,694

270,272,045

1.139505

1.139505

467,065

532,223

0.674052

Baja California

64,563,616

63,006,731

0.975886

0.975886

108,440

105,825

0.134026

Baja California Sur

0

0

0

0

0.000000

Campeche

238,229,868

240,304,225

1.008707

1.008707

928,363

936,447

1.185996

Coahuila

626,583,136

731,139,070

1.166867

1.166867

1,071,443

1,250,231

1.583399

Colima

0

0

0

0

0.000000

Chiapas

151,765,175

156,311,631

1.029957

1.029957

1,915,949

1,973,345

2.499213

Chihuahua

2,936,630,440

3,253,691,495

1.107968

1.107968

3,489,381

3,866,121

4.896385

Mexico City

22,934,902,848

24,536,059,160

1.069813

1.069813

9,209,944

9,852,919

12.478574

Durango

515,767,637

591,384,511

1.146610

1.146610

1,832,650

2,101,335

2.661310

Guanajuato

3,290,880,902

3,510,856,000

1.066844

1.066844

6,064,973

6,470,379

8.194638

Guerrero

562,640,311

502,643,134

0.893365

0.893365

1,591,109

1,421,441

1.800234

Hidalgo

304,610,567

460,063,868

1.510335

1.510335

880,511

1,329,866

1.684256

Jalisco

5,614,470,106

5,994,527,934

1.067693

1.067693

7,379,687

7,879,237

9.978936

Mexico

6,175,757,842

6,405,916,557

1.037268

1.037268

14,072,266

14,596,713

18.486519

Michoacán

3,155,214

4,427,448

1.403216

1.403216

64,450

90,437

0.114537

Morelos

155,682,685

165,049,845

1.060168

1.060168

548,429

581,427

0.736369

Nayarit

12,192,499

15,609,304

1.280238

1.280238

217,392

278,314

0.352480

Nuevo León

3,030,052,090

3,260,574,368

1.076079

1.076079

4,641,448

4,994,563

6.325540

Oaxaca

124,504,172

151,638,244

1.217937

1.217937

270,955

330,006

0.417948

Puebla

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

3.088399

Quintana Roo

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

1.423813

Sinaloa

2,243,667,997

2,127,337,721

0.948152

0.948152

3,026,943

2,870,001

3.634814

Sonora

1,267,542,782

1,328,728,375

1.048271

1.048271

1,557,739

1,632,933

2.068085

Tabasco

363,183,203

361,732,483

0.996006

0.996006

2,402,598

2,393,001

3.030700

Tamaulipas

574,363,209

604,762,668

1.052927

1.052927

2,463,938

2,594,347

3.285702

Tlaxcala

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

7.932254

Yucatán

0

0

0

0

0.000000

Zacatecas

305,684,931

377,035,752

1.233413

1.233413

852,585

1,051,589

1.331822

Totales

56,266,458,315

59,760,554,247

1.062099

74,702,462

78,958,688

100.000000

d/ INEGI. Results of the 2020 Population and Housing Census, published on January 25, 2021 on the INEGI website (www.inegi.org.mx).

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Development Fund of June 2025. (Pesos)

Municipal Development Fund

Total

Base 2013

Growth 2025

Entities

70% first part

30% second part

Subtotal

Aguascalientes

42,831,004

14,389,734

3,631,218

18,020,952

60,851,956

Baja California

29,439,346

38,194,863

722,017

38,916,879

68,356,226

Baja California Sur

13,281,123

8,095,393

0

8,095,393

21,376,516

Campeche

19,893,110

8,465,574

6,389,130

14,854,704

34,747,814

Coahuila

30,379,818

34,439,918

8,530,001

42,969,920

73,349,738

Colima

23,005,209

6,949,003

0

6,949,003

29,954,212

Chiapas

39,872,920

56,000,760

13,463,620

69,464,380

109,337,300

Chihuahua

39,996,201

38,126,670

26,377,535

64,504,205

104,500,406

Mexico City

220,083,536

90,498,572

67,223,888

157,722,460

377,805,997

Durango

38,935,872

19,773,160

14,336,863

34,110,022

73,045,894

Guanajuato

64,119,654

58,207,693

44,145,705

102,353,398

166,473,052

Guerrero

29,484,254

31,784,535

9,698,120

41,482,656

70,966,910

Hidalgo

86,188,656

33,163,265

9,073,329

42,236,595

128,425,250

Jalisco

73,415,556

85,948,825

53,757,974

139,706,799

213,122,354

Mexico

120,654,958

171,653,062

99,589,554

271,242,616

391,897,574

Michoacán

90,139,479

48,238,095

617,030

48,855,125

138,994,604

Morelos

37,531,376

18,340,964

3,966,925

22,307,888

59,839,264

Nayarit

34,648,676

12,682,131

1,898,861

14,580,991

49,229,668

Nuevo León

41,166,217

63,013,080

34,076,599

97,089,678

138,255,896

Oaxaca

94,850,859

38,391,364

2,251,546

40,642,909

135,493,769

Puebla

94,872,995

62,715,237

0

62,715,237

157,588,231

Querétaro

44,883,561

23,815,915

16,637,652

40,453,568

85,337,129

Quintana Roo

29,824,745

17,815,593

0

17,815,593

47,640,338

San Luis Potosí

48,129,383

27,030,701

7,670,289

34,700,990

82,830,372

Sinaloa

29,945,765

28,507,452

19,581,269

48,088,720

78,034,485

Sonora

25,109,090

31,140,882

11,141,073

42,281,955

67,391,045

Tabasco

45,803,078

22,471,799

16,326,820

38,798,618

84,601,697

Tamaulipas

49,509,217

35,548,164

17,700,554

53,248,718

102,757,935

Tlaxcala

31,392,711

13,844,758

0

13,844,758

45,237,469

Veracruz

83,688,467

79,233,775

42,732,200

121,965,974

205,654,441

Yucatán

59,235,595

22,326,708

0

22,326,708

81,562,304

Zacatecas

65,980,157

16,192,832

7,174,719

23,367,552

89,347,709

Totales

1,778,292,588

1,257,000,476

538,714,490

1,795,714,966

3,574,007,554

Table 11.

Amounts of the special tax on production and services of the 2024 exercise. (Pesos)

Beverages

Tobacco

Entities

Alcoholic

Beer

Cigars

Total

Aguascalientes

377,705,693

1,547,998,313

350,742,238

2,276,446,244

Baja California

2,913,280,098

4,400,703,692

1,357,098,706

8,671,082,496

Baja California Sur

686,169,159

1,056,746,483

318,309,292

2,061,224,934

Campeche

77,551,779

932,633,644

63,706,292

1,073,891,715

Coahuila

545,480,032

2,344,083,758

859,672,680

3,749,236,470

Colima

359,377,603

493,361,498

273,504,268

1,126,243,369

Chiapas

312,534,861

2,221,590,324

120,249,225

2,654,374,410

Chihuahua

965,409,914

4,599,921,677

1,162,846,492

6,728,178,083

Mexico City

11,815,780,073

3,570,261,227

3,217,094,955

18,603,136,255

Durango

170,730,771

1,861,121,103

294,295,428

2,326,147,302

Guanajuato

1,944,016,960

3,817,061,698

1,292,105,814

7,053,184,472

Guerrero

288,844,321

1,958,311,753

213,403,504

2,460,559,578

Hidalgo

1,370,288,765

1,134,958,937

655,862,137

3,161,109,839

Jalisco

6,995,386,921

3,785,483,229

2,728,613,295

13,509,483,445

Mexico

5,236,106,842

9,901,773,413

5,114,121,129

20,252,001,384

Michoacán

1,124,437,812

2,848,136,478

1,035,188,175

5,007,762,465

Morelos

252,521,847

1,020,679,353

238,598,080

1,511,799,280

Nayarit

213,837,430

1,414,229,998

213,066,730

1,841,134,158

Nuevo León

3,494,982,591

6,265,970,346

2,374,260,639

12,135,213,576

Oaxaca

206,059,004

2,323,883,328

206,811,859

2,736,754,191

Puebla

1,467,933,002

2,791,964,184

604,745,513

4,864,642,699

Querétaro

1,482,238,583

1,609,693,813

908,323,731

4,000,256,127

Quintana Roo

2,094,210,040

2,228,055,859

318,163,067

4,640,428,966

San Luis Potosí

391,975,296

1,741,385,296

622,072,724

2,755,433,316

Sinaloa

436,793,559

2,283,594,416

654,034,353

3,374,422,328

Sonora

393,345,345

5,036,311,341

923,791,770

6,353,448,456

Tabasco

321,173,766

1,711,838,944

478,363,606

2,511,376,316

Tamaulipas

345,841,293

3,103,005,455

744,723,987

4,193,570,735

Tlaxcala

88,231,621

554,441,162

212,180,017

854,852,800

Veracruz

1,945,832,766

4,277,276,588

825,760,009

7,048,869,363

Yucatán

495,645,060

2,124,603,775

592,324,680

3,212,573,515

Zacatecas

159,128,033

1,260,955,566

99,498,642

1,519,582,241

Totales

48,972,850,840

86,222,036,651

29,073,533,037

164,268,420,528

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

1.206397

1.795363

0.771255

Baja California

4.667815

5.103920

5.948766

Baja California Sur

1.094842

1.225611

1.401122

Campeche

0.219121

1.081665

0.158357

Coahuila

2.956891

2.718660

1.113842

Colima

0.940733

0.572199

0.733830

Chiapas

0.413604

2.576592

0.638180

Chihuahua

3.999674

5.334972

1.971317

Mexico City

11.065373

4.140776

24.127205

Durango

1.012245

2.158521

0.348623

Guanajuato

4.444268

4.427014

3.969581

Guerrero

0.734013

2.271243

0.589805

Hidalgo

2.255874

1.316321

2.798058

Jalisco

9.385214

4.390389

14.284214

Mexico

17.590298

11.484040

10.691856

Michoacán

3.560586

3.303258

2.296043

Morelos

0.820671

1.183780

0.515636

Nayarit

0.732855

1.640219

0.436645

Nuevo León

8.166399

7.267249

7.136572

Oaxaca

0.711341

2.695231

0.420762

Puebla

2.080055

3.238110

2.997442

Querétaro

3.124229

1.866917

3.026654

Quintana Roo

1.094339

2.584091

4.276267

San Luis Potosí

2.139653

2.019652

0.800393

Sinaloa

2.249587

2.648504

0.891910

Sonora

3.177432

5.841095

0.803191

Tabasco

1.645358

1.985384

0.655820

Tamaulipas

2.561519

3.598854

0.706190

Tlaxcala

0.729805

0.643039

0.180164

Veracruz

2.840247

4.960770

3.973289

Yucatán

2.037333

2.464108

1.012081

Zacatecas

0.342231

1.462452

0.324931

Totales

100.000000

100.000000

100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services of June 2025. (Pesos)

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

Total

Aguascalientes

2,125,370

15,332,493

3,035,770

20,493,633

Baja California

8,223,523

43,587,748

23,415,182

75,226,453

Baja California Sur

1,928,838

10,466,780

5,515,012

17,910,631

Campeche

386,037

9,237,477

623,314

10,246,828

Coahuila

5,209,303

23,217,499

4,384,238

32,811,040

Colima

1,657,336

4,886,609

2,888,460

9,432,404

Chiapas

728,666

22,004,235

2,511,966

25,244,868

Chihuahua

7,046,426

45,560,947

7,759,381

60,366,753

Mexico City

19,494,422

35,362,446

94,968,088

149,824,956

Durango

1,783,323

18,433,888

1,372,231

21,589,441

Guanajuato

7,829,690

37,806,936

15,624,832

61,261,458

Guerrero

1,293,147

19,396,534

2,321,556

23,011,237

Hidalgo

3,974,285

11,241,453

11,013,552

26,229,290

Jalisco

16,534,402

37

Nuevo León

2,502,822,694

16,696,669

2,486,126,025

6,092,924

408,035

Oaxaca

579,906,753

3,931,551

575,975,202

4,281,711

134,520

Puebla

1,099,139,450

7,181,182

1,091,958,268

6,565,074

166,328

Querétaro

765,387,320

4,840,079

760,547,241

2,512,390

302,719

Quintana Roo

511,382,169

79,309

511,302,860

1,933,662

264,422

San Luis Potosí

748,687,946

17,575,000

731,112,946

2,869,733

254,767

Sinaloa

691,620,412

4,314,974

687,305,438

3,088,878

222,510

Sonora

1,067,769,639

95,707,324

972,062,315

3,002,935

323,704

Tabasco

767,010,176

332,329,419

434,680,757

2,500,639

173,828

Tamaulipas

942,713,904

12,835,748

929,878,156

3,577,892

259,896

Tlaxcala

188,747,610

2,316,425

186,431,185

1,419,883

131,300

Veracruz

1,355,925,780

55,010,977

1,300,914,803

8,126,037

160,092

Yucatán

506,564,508

5,813,627

500,750,881

2,376,342

210,723

Zacatecas

304,920,279

35,999,147

268,921,132

1,644,586

163,519

Totales

31,855,566,279

1,061,222,191

30,794,344,088

129,625,968

237,563

PIB in thousands of pesos.

Source: GDP INEGI, December 6, 2024.

e/ National Employment Survey for the fourth quarter of 2023, published on February 26, 2024 on the INEGI website (www.inegi.org.mx).

pc/ Per capita in pesos.

Table 16.

The ten entities with the lowest non-mining GDP per capita (Pesos)

No.

Entities

Non-mining GDP pc/

Mexico City

Nuevo León

Coahuila

Baja California

Sonora

Chihuahua

Querétaro

Campeche

Aguascalientes

Jalisco

Colima

Baja California Sur

Quintana Roo

Tamaulipas

San Luis Potosí

Guanajuato

Sinaloa

Yucatán

Durango

Michoacán

Tabasco

Morelos

1

Nayarit

169,252

2

Hidalgo

166,675

3

Puebla

166,328

4

México

163,523

5

Zacatecas

163,519

6

Veracruz

160,092

7

Oaxaca

134,520

8

Tlaxcala

131,300

9

Guerrero

110,067

10

Chiapas

84,833

pc/ Per capita.

Table 17.

Calculation of the participation coefficient for the Compensation Fund for 2025.

Inverse

Participation Coefficients 1/

Entities

Non-mining GDP pc/

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

0.000012

16.299505

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

0.000009

12.562602

Hidalgo

0.000006

8.295980

Jalisco

México

0.000006

8.455865

Michoacán

Morelos

Nayarit

0.000006

8.169632

Nuevo León

Oaxaca

0.000007

10.278991

Puebla

0.000006

8.313244

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

0.000008

10.531032

Veracruz

0.000006

8.637079

Yucatán

Zacatecas

0.000006

8.456070

Totales

0.000072

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for May 2025.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.299505

80,397,716

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.562602

61,965,346

Hidalgo

8.295980

40,920,128

Jalisco

México

8.455865

41,708,765

Michoacán

Morelos

Nayarit

8.169632

40,296,914

Nuevo León

Oaxaca

10.278991

50,701,382

Puebla

8.313244

41,005,283

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

10.531032

51,944,579

Veracruz

8.637079

42,602,606

Yucatán

Zacatecas

8.456070

41,709,779

Totales

100.000000

493,252,497

1/ Preliminary coefficients.

Table 19.

Calculation of the participation coefficient related to Oil and Gas Extraction for 2025.

Oil and Gas

Participation

Entities

Gross Production 1/

Coefficient p/

(Millions of pesos)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

521,778

57.847637

Coahuila

Colima

Chiapas

20,419

2.263753

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

267,888

29.699705

Tamaulipas

35,215

3.904173

Tlaxcala

Veracruz

56,687

6.284732

Yucatán

Zacatecas

Totales

901,988

100.000000

1/ Source: Branch 2111: Oil and gas extraction. 2019 Economic Census from INEGI, published on July 16, 2020 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

Table 20.

Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2025.

Production

of Associated

Participation

Entities

and Non-Associated Gas 2024 1/

Coefficient p/

(Millions of cubic feet)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

1,744

39.448152

Coahuila

Colima

Chiapas

85

1.913498

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

1,629

36.830206

Tamaulipas

282

6.369212

Tlaxcala

Veracruz

683

15.438932

Yucatán

Zacatecas

Totales

4,422

100.000000

1/ 2024 associated and non-associated natural gas production, provided by the Energy Information System.

Secretariat of Energy.

p/ Preliminary.

Table 21.

Distribution and integration of the Hydrocarbon Extraction Fund for June 2025.

(Pesos)

Oil

Production

Entities

Extraction

of Associated

Total

Gross Production

and Non-Associated Gas

Aguascalientes

0

0

0

Baja California

0

0

0

Baja California Sur

0

0

0

Campeche

58,072,837

39,601,723

97,674,559

Coahuila

0

0

0

Colima

0

0

0

Chiapas

2,272,565

1,920,947

4,193,513

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

29,815,326

36,973,586

66,788,911

Tamaulipas

3,919,372

6,394,007

10,313,379

Tlaxcala

0

0

0

Veracruz

6,309,198

15,499,036

21,808,234

Yucatán

0

0

0

Zacatecas

0

0

0

Totales

100,389,299

100,389,299

200,778,597

Table 22.

Provisional participations

of June 2025.

(Pesos)

Fund

Fund

Special Tax on

Fund

General

of

Production

of

of

Total

Participations

Municipal

and Services

Hydrocarbons

Compensation 1/

Aguascalientes

784,101,257

60,851,956

20,493,633

0

0

865,446,846

Baja California

2,133,814,303

68,356,226

75,226,453

0

0

2,277,396,982

Baja California Sur

466,877,127

21,376,516

17,910,631

0

0

506,164,274

Campeche

581,968,887

34,747,814

10,246,828

97,674,559

0

724,638,088

Coahuila

1,755,317,880

73,349,738

32,811,040

0

0

1,861,478,657

Colima

417,066,392

29,954,212

9,432,404

0

0

456,453,009

Chiapas

3,061,422,543

109,337,300

25,244,868

4,193,513

80,397,716

3,280,595,940

Chihuahua

2,182,953,389

104,500,406

60,366,753

0

0

2,347,820,548

Mexico City

7,141,137,581

377,805,997

149,824,956

0

0

7,668,768,534

Durango

969,707,208

73,045,894

21,589,441

0

0

1,064,342,543

Guanajuato

3,162,623,951

166,473,052

61,261,458

0

0

3,390,358,460

Guerrero

1,716,454,174

70,966,910

23,011,237

0

61,965,346

1,872,397,666

Hidalgo

1,504,534,581

128,425,250

26,229,290

0

40,920,128

1,700,109,249

Jalisco

4,850,811,054

213,122,354

110,253,247

0

0

5,174,186,656

México

10,177,469,865

391,897,574

171,148,682

0

41,708,765

10,782,224,886

Michoacán

2,386,714,370

138,994,604

43,520,414

0

0

2,569,229,388

Morelos

997,963,695

59,839,264

13,584,981

0

0

1,071,387,940

Nayarit

658,184,721

49,229,668

17,017,358

0

40,296,914

764,728,660

Nuevo León

3,549,301,990

138,255,896

104,540,404

0

0

3,792,098,290

Oaxaca

2,073,368,784

135,493,769

25,926,801

0

50,701,382

2,285,490,735

Puebla

3,230,261,328

157,588,231

43,116,524

0

41,005,283

3,471,971,367

Querétaro

1,298,624,847

85,337,129

33,361,017

0

0

1,417,322,993

Quintana Roo

1,029,560,341

47,640,338

40,828,219

0

0

1,118,028,899

San Luis Potosí

1,456,710,570

82,830,372

24,167,932

0

0

1,563,708,874

Sinaloa

1,644,877,762

78,034,485

30,092,260

0

0

1,753,004,508

Sonora

1,660,377,209

67,391,045

58,642,578

0

0

1,786,410,833

Tabasco

1,796,125,270

84,601,697

22,435,399

66,788,911

0

1,969,951,276

Tamaulipas

1,881,811,316

102,757,935

38,026,826

10,313,379

0

2,032,909,456

Tlaxcala

733,993,261

45,237,469

7,486,472

0

51,944,579

838,661,780

Veracruz

4,286,203,018

205,654,441

63,008,467

21,808,234

42,602,606

4,619,276,766

Yucatán

1,214,402,740

81,562,304

28,616,577

0

0

1,324,581,621

Zacatecas

830,621,927

89,347,709

14,371,315

0

41,709,779

976,050,729

Totales

71,635,363,341

3,574,007,554

1,423,794,468

200,778,597

493,252,497

77,327,196,456

1/ Corresponds to the month of May 2025.

Table 23.

Determination of the coefficients for participations by 0.136% of the

federally participable revenue for the

exercise of 2025.

Revenue

Coefficient

Coefficient

Water and Property Tax

Water and Property Tax

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 the federally participable revenue

of June 2025.

(Pesos)

Entities/Municipalities

Coefficient

Participation

Participation

by entity

Baja California

25,490,368

Ensenada, B.C.

0.137491

668,298

Mexicali, B.C.

1.786599

8,684,032

Tecate, B.C.

0.849637

4,129,788

Tijuana, B.C.

2.470503

12,008,249

Baja California Sur

59,101

La Paz, B.C.S.

0.012159

59,101

Campeche

1,247,162

Cd. del Carmen, Camp.

0.256583

1,247,162

Chiapas

754,797

Suchiate, Chis.

0.155287

754,797

Chihuahua

26,420,868

Ascensión, Chih.

0.022492

109,328

Cd. Juárez, Chih.

5.337054

25,941,555

Ojinaga, Chih.

0.076118

369,985

Coahuila

13,453,308

Cd. Acuña, Coah.

0.317541

1,543,457

Piedras Negras, Coah.

2.450259

11,909,851

Colima

15,374,603

Manzanillo, Col.

3.163075

15,374,603

Guerrero

321,776

Acapulco, Gro.

0.066200

321,776

Michoacán

23,757,170

Lázaro Cárdenas, Mich.

4.887653

23,757,170

Nuevo León

8,622,544

Anáhuac, N.L.

1.773949

8,622,544

Oaxaca

474,745

Salina Cruz, Oax.

0.097671

474,745

Quintana Roo

2,715,412

Benito Juárez, Q.R.

0.163963

796,966

O. P. Blanco, Q.R.

0.394689

1,918,446

Sinaloa

1,182,525

Mazatlán, Sin.

0.243285

1,182,525

Sonora

21,490,523

Agua Prieta, Son.

0.127930

621,824

Guaymas, Son.

0.019662

95,570

Naco, Son.

0.071505

347,561

Nogales, Son.

4.123382

20,042,320

P.E. Calles (Sonoyta),

Son.

0.017834

86,685

San Luis R.C., Son.

0.061013

296,562

Tamaulipas

315,825,171

Altamira, Tamps.

9.659597

46,951,920

Cd. Camargo, Tamps.

0.068620

333,538

Cd. M. Alemán, Tamps.

0.212930

1,034,981

Cd. Madero, Tamps.

1.243086

6,042,205

Matamoros, Tamps.

4.285669

20,831,140

Nuevo Laredo, Tamps.

44.813236

217,821,466

Reynosa, Tamps.

3.230013

15,699,962

Río Bravo, Tamps.

0.087495

425,283

Tampico, Tamps.

1.375264

6,684,676

Veracruz

26,341,381

Coatzacoalcos, Ver.

0.170799

830,195

Tuxpan, Ver.

0.673419

3,273,255

Veracruz, Ver.

4.575094

22,237,931

Yucatán

2,533,574

Progreso, Yuc.

0.521242

2,533,574

Total

100.000000

486,065,027

486,065,027

Federally Participable Revenue (RFP)

357,400,755,381

0.136% of RFP

486,065,027

Table 25.

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

of June 2025.

(Pesos)

Participations to

municipalities through which

hydrocarbons are exported

Amount

of Exported

Participation

Crude (a)

Coefficients of

Distribution

Municipalities

(1)

(2=1/ S 1)

(3)

(4=2 x 3)

Campeche, Camp.

90,814,275

7.924480%

932,694

Cd. del Carmen, Camp.

363,257,099

31.697918%

3,730,774

Cd. Madero, Tamps.

24,150,460

2.107376%

248,033

Coatzacoalcos, Ver.

292,001,269

25.480114%

2,998,953

Paraíso, Tab.

375,721,725

32.785585%

3,858,790

Piedras Negras, Coah.

51,882

0.004527%

533

Reynosa, Tamps.

0

0.000000%

0

Salina Cruz, Oax.

0

0.000000%

0

Total

1,145,996,710

100.000000%

11,769,777

11,769,777

(a) Dollars.

Calculation made on June 9, 2025.

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

in the tables listed below, the federally participable revenue, the calculation of

participations in federal income and the determination of differences for the first quadrimester adjustment of 2025 by

federative entities and, if applicable, by municipalities are disclosed.

·

Table 26. Determination of the Federally Participable Revenue for the first quadrimester adjustment of 2025,

in accordance with articles 2nd and 7th of the Fiscal Coordination Law.

·

Table 27. Integration of participation funds for the first quadrimester adjustment of 2025, according to what

is established in articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Fiscal Coordination Law.

·

Table 28. Reimbursement of 80% of the revenue from Special Taxation Bases (BET) of 1989, which are

added to the General Participation Fund for the first quadrimester adjustment of 2025, in accordance with article 2nd

of the Fiscal Coordination Law.

·

Table 29. Integration of the General Participation Fund for the first quadrimester adjustment of 2025, in accordance

with articles 2nd, 5th and 7th of the Fiscal Coordination Law.

·

Table 30. Differences of the General Participation Fund for the first quadrimester adjustment of 2025, in accordance

with articles 2nd, 5th and 7th of the Fiscal Coordination Law.

·

Table 31. Distribution and integration of the Municipal Development Fund for the first quadrimester adjustment of 2025,

in accordance with articles 2nd-A, 5th and 7th of the Fiscal Coordination Law.

·

Table 32. Differences of the Municipal Development Fund for the first quadrimester adjustment of 2025, in accordance with

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

·

Table 33. Participations in the special tax on production and services for the first quadrimester adjustment

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

·

Table 34. Differences of participations in the special tax on production and services for the first

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

·

Table 35. Differences of participations for the first quadrimester adjustment of 2025.

·

Table 36. Participations by 0.136% of the Federally Participable Revenue for the first quadrimester adjustment

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

·

Table 37. Differences of participations by 0.136% of the Federally Participable Revenue for the first

quadrimester adjustment of 2025, in accordance with articles 2nd-A, fraction I and 7th of the Fiscal Coordination

Law.

Table 26.

Determination of the Federally Participable Revenue

p/

for the first quadrimester adjustment of 2025.

(Thousands of pesos)

Concepts

January

February

March

April

Total

Tax Revenues

465,570,810

391,369,726

527,078,829

458,697,579

1,842,716,945

Rent 1/

231,111,342

188,741,795

359,901,860

240,342,768

1,020,097,764

Value Added

145,366,028

141,620,978

113,457,091

136,764,071

537,208,167

Special on Production and Services

68,729,706

42,875,505

33,125,530

56,926,649

201,657,390

Article 2, fraction I, subsection D)

31,916,262

28,150,753

18,360,003

41,339,398

119,766,416

Alcoholic Beverages

3,816,188

2,373,148

2,208,604

2,038,515

10,436,455

Beers

5,998,469

3,507,647

3,502,034

3,597,167

16,605,316

Tobaccos

16,975,050

1,566,630

1,442,535

1,871,277

21,855,492

Energy Drinks

5,398

10,373

8,974

3,954

28,700

Telecommunications

694,856

634,078

596,962

683,519

2,609,415

Flavored Beverages

4,367,502

2,221,504

3,015,117

3,048,773

12,652,896

Non-Basic Foods with High Caloric Density

3,847,062

3,462,020

3,111,447

3,294,808

13,715,337

Pesticides

207,485

142,852

131,552

164,932

646,820

Fossil Fuels

898,591

804,564

746,484

882,328

3,331,967

Other withholdings

2,845

1,935

1,819

1,979

8,577

Import

14,738,316

14,029,640

13,579,932

13,867,442

56,215,326

Export

0

0

0

0

0

Surcharges and updates

4,305,554

4,052,322

6,966,575

10,758,941

26,083,397

Not Included 2/

-2,211

7,370

11,384

10,820

27,364

Mining Right

1,322,076

42,117

36,457

26,888

1,427,537

Petroleum

18,388,294

20,147,386

16,610,210

17,613,878

72,759,768

Mexican Oil Stabilization and Development Fund 3/

18,388,465

20,147,594

16,612,780

17,615,658

72,764,497

ISR contracts and assignments 3/

-170

-61

-2,570

-1,781

-4,582

Ordinary right on hydrocarbons 4/

0

-147

0

0

-147

Gross Federally Participable Revenue 5/

483,959,105

411,517,112

543,689,039

476,311,456

1,915,476,713

Less:

5,577,996

4,228,719

4,722,293

6,789,090

21,318,097

20% of Alcoholic Beverages

763,238

474,630

441,721

407,703

2,087,291

20% of Beers

1,199,694

701,529

700,407

719,433

3,321,063

8% of Tobaccos

1,358,004

125,330

115,403

149,702

1,748,439

Economic Incentives

2,232,060

2,902,229

3,439,763

5,487,251

14,061,304

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

Income Tax Law

25,000

25,000

25,000

25,000

100,000

Federally Participable Revenue 6/

478,381,109

407,288,393

538,966,746

469,522,367

1,894,158,615

p/ Preliminary figures.

Sums may not match due to rounding.

1/ Excludes ISR of public servants, as well as ISR of Disposal of Real Estate. (Thirteenth Fraction of the Second Article of the Transitory Provisions of the ISR Law for 2020).

2/ Number 1.19 of article 1st of the Federal Revenue Law for the Fiscal Exercise of 2025: Taxes not included in the Current Revenue Law, Incurred in Previous Fiscal Exercises Pending Liquidation 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 credits generated by excess payments of the ordinary, special and additional

rights on hydrocarbons corresponding to the fiscal exercise of 2014.

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

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

Table 27.

Integration of participation funds

for the first quadrimester adjustment of 2025.

(Pesos)

Concepts

Amount

Federally Participable Revenue

1. Federally participable revenue from January to April 2025

1,894,158,615,336

2. Federally participable revenue from January to April 2007

443,046,756,667

3. Growth (1-2)

1,451,111,858,669

General Participation Fund

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

88,609,351,333

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

290,222,371,734

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

174,133,423,040

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

87,066,711,520

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

29,022,237,173

6. Total general participation fund from January to April 2025 (4+5)

378,831,723,067

Municipal Development Fund

7. Federally participable revenue from January to April 2013

711,317,035,000

8. Growth (1-7)

1,182,841,580,336

9. Base municipal development fund 2013 (7 x 1%)

7,113,170,350

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

11,828,415,803

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

8,279,891,062

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

3,548,524,741

11. Total municipal promotion fund from January to April 2025 (9+10)

18,941,586,153

Participations in the Special Tax on Production and Services

12. Participations for processed tobacco

1,748,439,331

13. Participations for beer

3,321,063,209

14. Participations for alcoholic beverages

2,087,290,989

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

7,156,793,529

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%)

2,576,055,717

Table 28.

Reimbursement of 80% of the collection of Special Tax Bases (BET) from 1989, which are added to the General Fund of Participations for the first half-year adjustment of 2025.

(Pesos)

Update to Addition Entities 80% BET June 2025 e/ to the first adjustment of 1989 20.6246 half-year 2025

Aguascalientes 788,208 16,256,475 5,418,825 Baja California 2,954,803 60,941,630 20,313,877 Baja California Sur 772,438 15,931,225 5,310,408 Campeche 812,889 16,765,510 5,588,503 Coahuila 2,247,592 46,355,686 15,451,895 Colima 323,808 6,678,410 2,226,137 Chiapas 7,283,222 150,213,540 50,071,180 Chihuahua 8,146,362 168,015,458 56,005,153 Ciudad de México 971,991 20,046,926 6,682,309 Durango 4,235,805 87,361,784 29,120,595 Guanajuato 2,563,631 52,873,864 17,624,621 Guerrero 328,051 6,765,921 2,255,307 Hidalgo 271,544 5,600,486 1,866,829 Jalisco 9,576,691 197,515,421 65,838,474 México 218,256 4,501,443 1,500,481 Michoacán 2,455,046 50,634,342 16,878,114 Morelos 451,987 9,322,051 3,107,350 Nayarit 818,713 16,885,628 5,628,543 Nuevo León 3,047,369 62,850,767 20,950,256 Oaxaca 610,250 12,586,162 4,195,387 Puebla 1,221,283 25,188,473 8,396,158 Querétaro 1,435,730 29,611,357 9,870,452 Quintana Roo 53,930 1,112,285 370,762 San Luis Potosí 1,589,981 32,792,722 10,930,907 Sinaloa 9,406,668 194,008,765 64,669,588 Sonora 11,431,317 235,766,341 78,588,780 Tabasco 2,462,672 50,791,625 16,930,542 Tamaulipas 1,967,010 40,568,794 13,522,931 Tlaxcala 17,902 369,222 123,074 Veracruz 9,805,475 202,234,000 67,411,333 Yucatán 1,183,000 24,398,902 8,132,967 Zacatecas 853,445 17,601,962 5,867,321 Totals 90,307,069 1,862,547,175 620,849,058 e/ Estimated.

Table 29.

Integration of the General Participation Fund for the first half-year adjustment of 2025.

(Pesos)

Fund General Participation Growth 2025 General First Second Third Reimbursement Entities Participation Part Part Part BET Total January-April C 1 C 2 C 3 2025 of 2007

Aguascalientes 1,013,795,756 2,057,122,985 984,236,340 72,786,589 5,418,825 4,133,360,496 Baja California 2,542,252,003 5,117,550,261 2,665,850,163 1,001,748,005 20,313,877 11,347,714,308 Baja California Sur 640,983,788 1,157,692,619 593,651,540 44,922,949 5,310,408 2,442,561,304 Campeche 905,756,673 1,424,115,895 628,954,618 30,484,264 5,588,503 2,994,899,954 Coahuila 2,152,756,629 4,382,723,435 2,344,611,316 410,967,961 15,451,895 9,306,511,236 Colima 656,946,440 1,002,537,021 463,661,212 18,062,584 2,226,137 2,143,433,394 Chiapas 4,017,479,567 7,902,643,126 3,848,626,775 277,841,387 50,071,180 16,096,662,035 Chihuahua 2,519,997,189 5,340,592,801 2,726,594,503 987,309,609 56,005,153 11,630,499,254 Ciudad de México 10,978,854,988 12,745,130,743 6,099,613,435 7,011,981,056 6,682,309 36,842,262,531 Durango 1,154,076,975 2,544,561,893 1,331,240,071 89,164,483 29,120,595 5,148,164,017 Guanajuato 3,421,299,355 8,178,902,080 4,194,648,057 1,175,622,469 17,624,621 16,988,096,582 Guerrero 1,973,095,997 4,741,275,009 2,318,724,244 133,318,127 2,255,307 9,168,668,683 Hidalgo 1,581,523,728 4,224,057,457 2,130,021,430 168,929,788 1,866,829 8,106,399,232 Jalisco 5,731,183,948 11,612,604,131 5,855,069,757 2,545,528,098 65,838,474 25,810,224,407 México 11,201,473,559 23,589,563,291 11,801,430,537 8,010,302,065 1,500,481 54,604,269,933 Michoacán 2,517,149,639 6,559,007,305 3,349,481,255 406,584,935 16,878,114 12,849,101,248 Morelos 1,294,457,293 2,595,748,538 1,285,281,552 81,963,720 3,107,350 5,260,558,453 Nayarit 868,764,247 1,651,656,547 894,315,645 40,354,570 5,628,543 3,460,719,551 Nuevo León 4,247,324,806 8,150,982,029 4,201,693,900 2,251,653,078 20,950,256 18,872,604,068 Oaxaca 2,153,805,072 5,968,644,309 2,863,866,163 192,073,712 4,195,387 11,182,584,643 Puebla 3,556,293,926 8,757,623,730 4,346,162,186 658,346,576 8,396,158 17,326,822,576 Querétaro 1,505,655,362 3,331,147,396 1,735,625,072 344,578,479 9,870,452 6,926,876,761 Quintana Roo 1,062,743,102 2,811,162,512 1,371,898,372 310,683,575 370,762 5,556,858,322 San Luis Potosí 1,658,184,566 3,960,975,388 1,960,416,348 194,150,671 10,930,907 7,784,657,880 Sinaloa 2,132,223,787 4,093,705,665 1,996,598,296 356,027,285 64,669,588 8,643,224,622 Sonora 2,208,310,798 4,006,958,819 2,024,104,350 374,070,891 78,588,780 8,692,033,638 Tabasco 3,677,980,592 3,352,717,994 1,680,413,823 99,657,394 16,930,542 8,827,700,344 Tamaulipas 2,494,970,020 4,616,345,366 2,321,328,567 444,338,886 13,522,931 9,890,505,771 Tlaxcala 916,146,565 1,948,225,411 995,509,142 27,019,035 123,074 3,887,023,226 Veracruz 5,354,271,110 10,844,846,213 5,371,081,631 1,027,460,123 67,411,333 22,665,070,409 Yucatán 1,400,742,640 3,264,070,010 1,646,870,059 161,756,692 8,132,967 6,481,572,369 Zacatecas 1,068,851,213 2,198,533,065 1,035,131,162 72,548,118 5,867,321 4,380,930,878 Totals 88,609,351,333 174,133,423,040 87,066,711,520 29,022,237,173 620,849,058 379,452,572,126

Table 30.

Differences in the General Participation Fund for the first half-year adjustment of 2025.

(Pesos)

Payment Payment Differences Entities Provisional (a) Preliminary (b) Absolute Rel %

Aguascalientes 3,900,688,122 4,133,360,496 232,672,374 6.0% Baja California 10,745,396,456 11,347,714,308 602,317,852 5.6% Baja California Sur 2,365,828,190 2,442,561,304 76,733,114 3.2% Campeche 2,870,918,041 2,994,899,954 123,981,913 4.3% Coahuila 8,615,146,368 9,306,511,236 691,364,868 8.0% Colima 2,061,776,628 2,143,433,394 81,656,766 4.0% Chiapas 15,116,329,016 16,096,662,035 980,333,019 6.5% Chihuahua 10,964,502,235 11,630,499,254 665,997,019 6.1% Ciudad de México 35,091,295,745 36,842,262,531 1,750,966,786 5.0% Durango 4,821,533,998 5,148,164,017 326,630,019 6.8% Guanajuato 16,144,161,245 16,988,096,582 843,935,337 5.2% Guerrero 8,671,499,006 9,168,668,683 497,169,677 5.7% Hidalgo 7,695,219,630 8,106,399,232 411,179,602 5.3% Jalisco 24,425,249,361 25,810,224,407 1,384,975,046 5.7% México 51,086,468,956 54,604,269,933 3,517,800,977 6.9% Michoacán 12,065,402,830 12,849,101,248 783,698,418 6.5% Morelos 4,995,944,588 5,260,558,453 264,613,865 5.3% Nayarit 3,286,283,034 3,460,719,551 174,436,517 5.3% Nuevo León 17,881,387,740 18,872,604,068 991,216,328 5.5% Oaxaca 10,558,896,282 11,182,584,643 623,688,361 5.9% Puebla 16,429,203,320 17,326,822,576 897,619,256 5.5% Querétaro 6,624,576,813 6,926,876,761 302,299,948 4.6% Quintana Roo 5,303,455,566 5,556,858,322 253,402,756 4.8% San Luis Potosí 7,341,901,914 7,784,657,880 442,755,966 6.0% Sinaloa 8,214,427,591 8,643,224,622 428,797,031 5.2% Sonora 8,302,937,785 8,692,033,638 389,095,853 4.7% Tabasco 8,535,296,324 8,827,700,344 292,404,020 3.4% Tamaulipas 9,362,041,736 9,890,505,771 528,464,035 5.6% Tlaxcala 3,663,997,880 3,887,023,226 223,025,346 6.1% Veracruz 21,410,080,306 22,665,070,409 1,254,990,103 5.9% Yucatán 6,280,685,259 6,481,572,369 200,887,110 3.2% Zacatecas 4,241,439,662 4,380,930,878 139,491,216 3.3% Totals 359,073,971,627 379,452,572,126 20,378,600,498 5.7%

(a) Sum of the months of January to April 2025. (b) Calculation with the collection of January to April 2025.

Table 31.

Distribution and integration of the Municipal Promotion Fund for the first half-year adjustment of 2025.

(Pesos)

Municipal Promotion Fund Total of 2013 Growth 2025 Entities 70% first part 30% second part Subtotal

Aguascalientes 171,324,015 94,785,509 23,918,918 118,704,428 290,028,443 Baja California 117,757,385 251,590,439 4,755,942 256,346,380 374,103,765 Baja California Sur 53,124,491 53,324,541 0 53,324,541 106,449,032 Campeche 79,572,440 55,762,928 42,085,349 97,848,277 177,420,717 Coahuila 121,519,273 226,856,535 56,187,315 283,043,849 404,563,122 Colima 92,020,836 45,773,245 0 45,773,245 137,794,081 Chiapas 159,491,681 368,878,294 88,685,175 457,563,469 617,055,150 Chihuahua 159,984,805 251,141,255 173,749,427 424,890,682 584,875,486 Ciudad de México 880,334,145 596,116,179 442,805,298 1,038,921,476 1,919,255,621 Durango 155,743,486 130,246,259 94,437,244 224,683,502 380,426,988 Guanajuato 256,478,615 383,415,413 290,788,774 674,204,187 930,682,802 Guerrero 117,937,017 209,365,465 63,881,743 273,247,208 391,184,225 Hidalgo 344,754,622 218,447,191 59,766,230 278,213,421 622,968,043 Jalisco 293,662,222 566,146,889 354,105,009 920,251,898 1,213,914,120 México 482,619,834 1,130,682,668 655,998,684 1,786,681,351 2,269,301,185 Michoacán 360,557,915 317,745,440 4,064,391 321,809,831 682,367,746 Morelos 150,125,503 120,812,350 26,130,224 146,942,574 297,068,077 Nayarit 138,594,705 83,537,487 12,507,839 96,045,326 234,640,031 Nuevo León 164,664,869 415,068,607 224,463,339 639,531,946 804,196,815 Oaxaca 379,403,436 252,884,797 14,830,983 267,715,779 647,119,216 Puebla 379,491,979 413,106,707 0 413,106,707 792,598,685 Querétaro 179,534,246 156,875,982 109,592,599 266,468,581 446,002,827 Quintana Roo 119,298,981 117,351,722 0 117,351,722 236,650,702 San Luis Potosí 192,517,532 178,051,846 50,524,370 228,576,216 421,093,748 Sinaloa 119,783,060 187,779,241 128,982,266 316,761,507 436,544,567 Sonora 100,436,361 205,125,709 73,386,502 278,512,211 378,948,572 Tabasco 183,212,313 148,022,255 107,545,138 255,567,392 438,779,705 Tamaulipas 198,036,867 234,156,572 116,593,959 350,750,531 548,787,398 Tlaxcala 125,570,842 91,195,742 0 91,195,742 216,766,585 Veracruz 334,753,866 521,914,696 281,477,983 803,392,680 1,138,146,546 Yucatán 236,942,381 147,066,542 0 147,066,542 384,008,923 Zacatecas 263,920,629 106,662,559 47,260,042 153,922,601 417,843,230 Totals 7,113,170,350 8,279,891,062 3,548,524,741 11,828,415,803 18,941,586,153

Table 32.

Differences in the Municipal Promotion Fund for the first half-year adjustment of 2025.

(Pesos)

Payment Payment Differences Entities Provisional (a) Preliminary (b) Absolute Rel %

Aguascalientes 286,255,704 290,028,443 3,772,739 1.3% Baja California 365,257,966 374,103,765 8,845,799 2.4% Baja California Sur 109,124,971 106,449,032 -2,675,939 -2.5% Campeche 173,596,639 177,420,717 3,824,078 2.2% Coahuila 368,324,250 404,563,122 36,238,872 9.8% Colima 133,972,772 137,794,081 3,821,309 2.9% Chiapas 568,148,322 617,055,150 48,906,828 8.6% Chihuahua 560,217,630 584,875,486 24,657,856 4.4% Ciudad de México 1,817,333,899 1,919,255,621 101,921,722 5.6% Durango 330,995,931 380,426,988 49,431,057 14.9% Guanajuato 891,577,156 930,682,802 39,105,646 4.4% Guerrero 423,354,966 391,184,225 -32,170,741 -7.6% Hidalgo 527,774,667 622,968,043 95,193,376 18.0% Jalisco 1,118,742,608 1,213,914,120 95,171,512 8.5% México 2,147,378,336 2,269,301,185 121,922,849 5.7% Michoacán 649,721,352 682,367,746 32,646,394 5.0% Morelos 269,370,729 297,068,077 27,697,348 10.3% Nayarit 219,017,109 234,640,031 15,622,922 7.1% Nuevo León 725,660,714 804,196,815 78,536,101 10.8% Oaxaca 628,849,234 647,119,216 18,269,982 2.9% Puebla 771,350,706 792,598,685 21,247,979 2.8% Querétaro 437,562,210 446,002,827 8,440,617 1.9% Quintana Roo 233,096,675 236,650,702 3,554,027 1.5% San Luis Potosí 426,753,883 421,093,748 -5,660,135 -1.3% Sinaloa 411,627,018 436,544,567 24,917,549 6.1% Sonora 320,764,290 378,948,572 58,184,282 18.1% Tabasco 420,804,966 438,779,705 17,974,739 4.3% Tamaulipas 515,832,653 548,787,398 32,954,745 6.4% Tlaxcala 208,412,985 216,766,585 8,353,600 4.0% Veracruz 1,090,771,006 1,138,146,546 47,375,540 4.3% Yucatán 386,839,784 384,008,923 -2,830,861 -0.7% Zacatecas 384,165,000 417,843,230 33,678,230 8.8% Totals 17,922,656,131 18,941,586,153 1,018,930,022 5.7%

(a) Sum of the months of January to April 2025. (b) Calculation with the collection of January to April 2025.

Table 33.

Participations in the special tax on production and services for the first half-year adjustment of 2025.

(Pesos)

Tobacco Drinks Entities Processed Beer Alcoholic Total

Aguascalientes 21,093,120 59,625,131 16,098,342 96,816,593 Baja California 81,613,912 169,504,406 124,168,048 375,286,366 Baja California Sur 19,142,651 40,703,305 29,245,484 89,091,439 Campeche 3,831,202 35,922,780 3,305,365 43,059,347 Coahuila 51,699,445 90,288,407 23,249,117 165,236,969 Colima 16,448,143 19,003,085 15,317,173 50,768,401 Chiapas 7,231,611 85,570,258 13,320,670 106,122,539 Chihuahua 69,931,870 177,177,799 41,147,113 288,256,782 Ciudad de México 193,471,338 137,517,782 503,604,974 834,594,094 Durango 17,698,492 71,685,860 7,276,783 96,661,135 Guanajuato 77,705,335 147,023,936 82,856,706 307,585,976 Guerrero 12,833,771 75,429,407 12,310,947 100,574,125 Hidalgo 39,442,580 43,715,859 58,403,612 141,562,051 Jalisco 164,094,773 145,807,610 298,153,116 608,055,499 México 307,555,690 381,392,236 223,170,153 912,118,080 Michoacán 62,254,688 109,703,292 47,925,103 219,883,083 Morelos 14,348,936 39,314,087 10,762,832 64,425,855 Nayarit 12,813,518 54,472,701 9,114,049 76,400,268 Nuevo León 142,784,528 241,349,942 148,961,017 533,095,487 Oaxaca 12,437,360 89,510,335 8,782,521 110,730,216 Puebla 36,368,502 107,539,672 62,565,345 206,473,519 Querétaro 54,625,247 62,001,492 63,175,069 179,801,808 Quintana Roo 19,133,857 85,819,294 89,258,143 194,211,295 San Luis Potosí 37,410,535 67,073,928 16,706,532 121,190,994 Sinaloa 39,332,660 87,958,505 18,616,749 145,907,913 Sonora 55,555,472 193,986,467 16,764,925 266,306,865 Tabasco 28,768,081 65,935,874 13,688,872 108,392,827 Tamaulipas 44,786,601 119,520,225 14,740,237 179,047,063 Tlaxcala 12,760,193 21,355,725 3,760,554 37,876,473 Veracruz 49,659,987 164,750,294 82,934,098 297,344,379 Yucatán 35,621,531 81,834,572 21,125,082 138,581,184 Zacatecas 5,983,701 48,568,942 6,782,258 61,334,902 Totals 1,748,439,331 3,321,063,209 2,087,290,989 7,156,793,529

Table 34.

Differences in participations in the special tax on production and services for the first half-year adjustment of 2025.

(Pesos)

Payment Payment Differences Entities Provisional (a) Preliminary (b) Absolute Rel %

Aguascalientes 101,791,701 96,816,593 -4,975,108 -4.9% Baja California 373,136,537 375,286,366 2,149,829 0.6% Baja California Sur 86,771,564 89,091,439 2,319,875 2.7% Campeche 56,674,832 43,059,347 -13,615,485 -24.0% Coahuila 183,708,796 165,236,969 -18,471,827 -10.1% Colima 53,701,425 50,768,401 -2,933,024 -5.5% Chiapas 81,961,384 106,122,539 24,161,155 29.5% Chihuahua 264,863,813 288,256,782 23,392,969 8.8% Ciudad de México 833,918,438 834,594,094 675,656 0.1% Durango 99,843,805 96,661,135 -3,182,670 -3.2% Guanajuato 336,122,384 307,585,976 -28,536,408 -8.5% Guerrero 106,980,359 100,574,125 -6,406,234 -6.0% Hidalgo 143,538,862 141,562,051 -1,976,811 -1.4% Jalisco 647,792,911 608,055,499 -39,737,412 -6.1% México 864,014,977 912,118,080 48,103,103 5.6% Michoacán 239,647,476 219,883,083 -19,764,393 -8.2% Morelos 62,046,944 64,425,855 2,378,911 3.8% Nayarit 79,839,307 76,400,268 -3,439,039 -4.3% Nuevo León 588,517,302 533,095,487 -55,421,815 -9.4% Oaxaca 107,095,955 110,730,216 3,634,261 3.4% Puebla 215,772,577 206,473,519 -9,299,058 -4.3% Querétaro 170,854,401 179,801,808 8,947,407 5.2% Quintana Roo 194,897,925 194,211,295 -686,630 -0.4% San Luis Potosí 110,213,387 121,190,994 10,977,607 10.0% Sinaloa 155,163,415 145,907,913 -9,255,502 -6.0% Sonora 230,616,738 266,306,865 35,690,127 15.5% Tabasco 110,430,054 108,392,827 -2,037,227 -1.8% Tamaulipas 191,880,821 179,047,063 -12,833,758 -6.7% Tlaxcala 32,109,542 37,876,473 5,766,931 18.0% Veracruz 319,626,656 297,344,379 -22,282,277 -7.0% Yucatán 139,870,458 138,581,184 -1,289,274 -0.9% Zacatecas 62,574,405 61,334,902 -1,239,503 -2.0% Totals 7,245,979,151 7,156,793,529 -89,185,624 -1.2%

(a) Sum of the months of January to April 2025. (b) Calculation with the collection of January to April 2025.

Table 35.

Differences in participations for the first half-year adjustment of 2025.

(Pesos)

Fund Fund Tax General Promotion Special on Entities of Municipal Production Participation Fund and Services

Aguascalientes 232,672,374 3,772,739 -4,975,108 231,470,005 Baja California 602,317,852 8,845,799 2,149,829 613,313,480 Baja California Sur 76,733,114 -2,675,939 2,319,875 76,377,050 Campeche 123,981,913 3,824,078 -13,615,485 114,190,506 Coahuila 691,364,868 36,238,872 -18,471,827 709,131,913 Colima 81,656,766 3,821,309 -2,933,024 82,545,051 Chiapas 980,333,019 48,906,828 24,161,155 1,053,401,002 Chihuahua 665,997,019 24,657,856 23,392,969 714,047,844 Ciudad de México 1,750,966,786 101,921,722 675,656 1,853,564,164 Durango 326,630,019 49,431,057 -3,182,670 372,878,406 Guanajuato 843,935,337 39,105,646 -28,536,408 854,504,575 Guerrero 497,169,677 -32,170,741 -6,406,234 458,592,702 Hidalgo 411,179,602 95,193,376 -1,976,811 504,396,167 Jalisco 1,384,975,046 95,171,512 -39,737,412 1,440,409,146 México 3,517,800,977 121,922,849 48,103,103 3,687,826,929 Michoacán 783,698,418 32,646,394 -19,764,393 796,580,419 Morelos 264,613,865 27,697,348 2,378,911 294,690,124 Nayarit 174,436,517 15,622,922 -3,439,039 186,620,400 Nuevo León 991,216,328 78,536,101 -55,421,815 1,014,330,614 Oaxaca 623,688,361 18,269,982 3,634,261 645,592,604 Puebla 897,619,256 21,247,979 -9,299,058 909,568,177 Querétaro 302,299,948 8,440,617 8,947,407 319,687,972 Quintana Roo 253,402,756 3,554,027 -686,630 256,270,153 San Luis Potosí 442,755,966 -5,660,135 10,977,607 448,073,438 Sinaloa 428,797,031 24,917,549 -9,255,502 444,459,078 Sonora 389,095,853 58,184,282 35,690,127 482,970,262 Tabasco 292,404,020 17,974,739 -2,037,227 308,341,532 Tamaulipas 528,464,035 32,954,745 -12,833,758 548,585,022 Tlaxcala 223,025,346 8,353,600 5,766,931 237,145,877 Veracruz 1,254,990,103 47,375,540 -22,282,277 1,280,083,366 Yucatán 200,887,110 -2,830,861 -1,289,274 196,766,975 Zacatecas 139,491,216 33,678,230 -1,239,503 171,929,943 Totals 20,378,600,498 1,018,930,022 -89,185,624 21,308,344,896

Table 36.

Participations for 0.136% of the Federally Distributable Tax Revenue for the first half-year adjustment of 2025.

(Pesos)

Entities/municipalities Coefficient Participation Participation per entity Baja California 135,094,285 Ensenada, B.C. 0.137491 3,541,857 Mexicali, B.C. 1.786599 46,023,783 Tecate, B.C. 0.849637 21,887,120 Tijuana, B.C. 2.470503 63,641,525 Baja California Sur 313,223 La Paz, B.C.S. 0.012159 313,223 Campeche 6,609,731 Cd. del Carmen, Camp. 0.256583 6,609,731 Chiapas 4,000,287 Suchiate, Chis. 0.155287 4,000,287 Chihuahua 140,025,768 Ascensión, Chih. 0.022492 579,419 Cd. Juárez, Chih. 5.337054 137,485,496 Ojinaga, Chih. 0.076118 1,960,853 Coahuila 71,300,071 Cd. Acuña, Coah. 0.317541 8,180,039 Piedras Negras, Coah. 2.450259 63,120,032 Colima 81,482,585 Manzanillo, Col. 3.163075 81,482,585 Guerrero 1,705,352 Acapulco, Gro. 0.066200 1,705,352 Michoacán 125,908,654 Lázaro Cárdenas, Mich. 4.887653 125,908,654 Nuevo León 45,697,905 Anáhuac, N.L. 1.773949 45,697,905 Oaxaca 2,516,062 Salina Cruz, Oax. 0.097671 2,516,062 Quintana Roo 14,391,188 Benito Juárez, Q.R. 0.163963 4,223,776 O. P. Blanco, Q.R. 0.394689 10,167,412 Sinaloa 6,267,165 Mazatlán, Sin. 0.243285 6,267,165 Sonora 113,895,838 Agua Prieta, Son. 0.127930 3,295,553 Guaymas, Son. 0.019662 506,506 Naco, Son. 0.071505 1,842,011 Nogales, Son. 4.123382 106,220,628 P.E. Calles (Sonoyta), Son. 0.017834 459,414 San Luis R.C., Son. 0.061013 1,571,726 Tamaulipas 1,673,815,623 Alt

O. P. Blanco, Q.R.

10,139,387

10,167,412

28,025

0.3%

Sinaloa

Mazatlán, Sin.

6,057,688

6,267,165

209,477

3.5%

Sonora

Agua Prieta, Son.

3,628,652

3,295,553

-333,099

-9.2%

Guaymas, Son.

527,692

506,506

-21,186

-4.0%

Naco, Son.

1,642,309

1,842,011

199,702

12.2%

Nogales, Son.

98,424,023

106,220,628

7,796,605

7.9%

P.E. Calles (Sonoyta), Son.

419,320

459,414

40,094

9.6%

San Luis R.C., Son.

1,446,213

1,571,726

125,513

8.7%

Tamaulipas

Altamira, Tamps.

229,822,805

248,836,588

19,013,783

8.3%

Cd. Camargo, Tamps.

1,726,277

1,767,690

41,413

2.4%

Cd. M. Alemán, Tamps.

4,995,070

5,485,207

490,137

9.8%

Cd. Madero, Tamps.

30,485,673

32,022,578

1,536,905

5.0%

Matamoros, Tamps.

93,597,423

110,401,233

16,803,810

18.0%

Nuevo Laredo, Tamps.

1,138,109,404

1,154,413,921

16,304,517

1.4%

Reynosa, Tamps.

67,125,425

83,206,924

16,081,499

24.0%

Río Bravo, Tamps.

1,897,831

2,253,924

356,093

18.8%

Tampico, Tamps.

32,854,860

35,427,558

2,572,698

7.8%

Veracruz

Coatzacoalcos, Ver.

4,246,658

4,399,883

153,225

3.6%

Tuxpan, Ver.

15,603,482

17,347,651

1,744,169

11.2%

Veracruz, Ver.

113,014,546

117,856,967

4,842,421

4.3%

Yucatán

Progreso, Yuc.

16,428,662

13,427,479

-3,001,183

-18.3%

Total

2,437,481,238

2,576,055,717

138,574,479

5.7%

Third.- The participations of the funds and other participable concepts, indicated in the first and second sections of this Agreement, as well as the amounts that each federal entity finally receives, may be modified by the variation of the revenues effectively collected, by the change in coefficients and, if applicable, by the differences derived from the adjustments to the provisional payments and the corresponding definitive adjustment for the 2025 fiscal year.

Respectfully.

Mexico City, July 1, 2025. - 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 Revenues, of Expenditures, of the Federal Tax Agency, of the Federal Tax Underprocuratorate for Amparos, of the Federal Tax Underprocuratorate for Legislation and Consultation, of the Federal Tax Underprocuratorate for Financial Affairs and of the Federal Tax Underprocuratorate 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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