Agreement Disclosing the Report on Federally Participable Revenue and Federal Participations for July 2026 and the Participations of the Oversight and Revenue Fund for the Second Quarter of 2026

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DOF: 17/08/2026

AGREEMENT by which the report on federally participable revenue and federal participations, as well as the calculation procedures, for the month of July 2026 and the participations of the Oversight and Revenue Fund of the second quarter of 2026 are made known.

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

AGREEMENT 122/2026

AGREEMENT BY WHICH THE REPORT ON FEDERALLY PARTICIPABLE REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF JULY 2026 AND THE PARTICIPATIONS OF THE OVERSIGHT AND REVENUE FUND OF THE SECOND QUARTER OF 2026 ARE 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 participable revenue of the month of June 2026, with which the participations in federal revenues of the month of July 2026 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 participable revenue corresponding to the municipalities bordering the frontier or the coasts through which goods that are imported or exported physically enter or leave the country, and the transfer of the Mexican Petroleum Fund for Stabilization and Development, to the municipalities bordering the frontier or coasts through which the country's hydrocarbons are physically exported, as well as the corresponding to the period from January to June 2026, with which the participations of the Oversight and Revenue Fund were calculated, corresponding to the second quarter of 2026, in accordance with article 4o. of the Fiscal Coordination Law;
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 participable revenue corresponding to the municipalities bordering the frontier or the coasts through which goods that are imported or exported physically enter or leave the country, and the transfer of the Mexican Petroleum Fund for Stabilization and Development, to the municipalities bordering the frontier or coasts through which the country's hydrocarbons are physically exported, with which the distribution of the participations of July 2026 was carried out in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law;
The calculation of the participation coefficients of the first, second, third and fourth parts of the growth of the Oversight and Revenue Fund, with which the distribution of the participations of the Oversight and Revenue Fund, corresponding to the second quarter of 2026, was carried out, in accordance with article 4o. 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 participable revenue corresponding to the municipalities bordering the frontier or the coasts through which goods that are imported or exported physically enter or leave the country of the month of July 2026; and the calculation of the transfer of the Mexican Petroleum Fund for Stabilization and Development, to the municipalities bordering the frontier or coasts through which the country's hydrocarbons are physically exported, of the month of July 2026 in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law, as well as the calculation of the participations of the Oversight and Revenue Fund, corresponding to the second quarter of 2026, in accordance with article 4o. 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 participable revenue of June 2026, the participations in federal revenues for the month of July 2026, as well as the procedure followed in the determination and integration of the same, by federative entities and, where applicable, by municipalities, are made known. The figures corresponding to the month of July 2026 do not include deductions derived from financial commitments contracted by the federative entities.

Table 1. Federally participable revenue of June 2026, applicable for the calculation of participations of the month of July 2026, in accordance with articles 2o. and 7o. of the Fiscal Coordination Law.
Table 2. Integration of the participation funds of July 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 revenue of Special Taxation Bases (BET) of 1989, which are added to the General Participation Fund of July 2026, in accordance with article 2o. of the Fiscal Coordination Law.
Table 7. Integration of the General Participation Fund of July 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 July 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 exercise 2025, in accordance with article 3o.- A of the Fiscal Coordination Law.
Table 12. Coefficients of the specific participations in the special tax on production and services of 2026, in accordance with article 3o.-A of the Fiscal Coordination Law.
Table 13. Participations in the special tax on production and services of July 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 June 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 June 2026, in accordance with article 4o.-A of the Fiscal Coordination Law.
Table 19. Calculation of the participation coefficient related to the Extraction of Oil and Gas for 2026, in accordance with article 4o.-B of the Fiscal Coordination Law.
Table 20. Calculation of the participation coefficient related to the Production of Associated and Non-Associated Gas for 2026, in accordance with article 4o.-B of the Fiscal Coordination Law.
Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of July 2026, in accordance with article 4o.-B of the Fiscal Coordination Law.
Table 22. Provisional participations of July 2026, in accordance with article 7o. of the Fiscal Coordination Law.
Table 23. Determination of the coefficients of the participations for the 0.136% of the federally participable revenue for the exercise of 2026, in accordance with article 2o.-A, fraction I of the Fiscal Coordination Law.
Table 24. Provisional participations for the 0.136% of the federally participable revenue of July 2026, in accordance with articles 2o.-A, fraction I and 7o. of the Fiscal Coordination Law.
Table 25. Calculation and distribution of the participations to municipalities through which hydrocarbons are exported of July 2026, in accordance with article 2o.-A, fraction II of the Fiscal Coordination Law.

Table 1.

Federally participable revenue of June 2026, p/ aplicable for the calculation of participations of the month of July 2026.

Concepts

Thousands of pesos

Tax Revenues

439,680,236

Income 1/

186,818,061

Value Added

176,704,419

Special on Production and Services

50,655,929

Article 2o, fraction I, subsection D)

31,456,821

Alcoholic Beverages

1,561,940

Beers

4,211,939

Tobacco

1,599,796

Energy Drinks

8,752

Telecommunications

622,821

Flavored beverages

6,776,942

Non-Basic Foods with High Caloric Density

3,455,266

Pesticides

155,442

Fossil Fuels

804,115

Violent Video Games

Other withholdings

2,094

Import

16,250,229

Export

Surcharges and updates

9,219,902

Not Included 2/

6,069

Mining Right

25,628

Petroleum

24,507,087

Mexican Petroleum Fund for Stabilization and Development 3/

24,511,598

ISR contracts and assignments 3/

-4,511

Ordinary right on hydrocarbons

Gross Federally Participable Revenue 4/

464,187,324

Less:

5,614,526

20% of Alcoholic Beverages

312,388

20% of Beers

842,388

8% of Tobacco

127,984

Economic Incentives

4,306,767

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

25,000

Federally Participable Revenue 5/

458,572,798

p/ Preliminary figures.

The sums may not match due to rounding.

1/ Excludes ISR of public servants, as well as ISR of Alienation of Real Estate. (Thirteenth Fraction of the Second Article of the Transitory Provisions of the ISR 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 Petroleum Fund for Stabilization and Development.

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

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

Table 2.

Integration of the participation funds of July 2026.

(Pesos)

Concepts

Amount

Federally Participable Revenue

Federally participable revenue of July 2026

458,572,797,591

Federally participable revenue of 2007

110,761,689,167

Growth (1-2)

347,811,108,425

General Participation Fund

General participation fund base 2007 (2 x 20%)

22,152,337,833

General participation fund growth 2026 (3 x 20%)

69,562,221,685

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

41,737,333,011

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

20,868,666,505

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

6,956,222,168

Total general participation fund of July 2026 (4+5)

91,714,559,518

Municipal Development Fund

Federally participable revenue of July 2013

177,829,258,750

Growth (1-7)

280,743,538,841

Municipal development fund base 2013

1,778,292,588

Municipal development fund growth 2026 (8 x 1%)

2,807,435,388

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

1,965,204,772

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

842,230,617

Total municipal development fund of July 2026 (9+10)

4,585,727,976

Participations in the Special Tax on Production and Services

Participations for processed tobacco

127,983,706

Participations for beer

842,387,818

Participations for alcoholic beverages

312,388,033

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

1,282,759,558

Participations for the 0.136% of the Federally Participable Revenue

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

623,659,005

Hydrocarbon Extraction Fund of July 2026

Transfer of the Mexican Petroleum Fund for Stabilization and Development

165,237,360

50% of the Transfer of the Mexican Petroleum Fund for Stabilization and Development (17 x 50%)

82,618,680

50% of the Transfer of the Mexican Petroleum Fund for Stabilization and Development (17 x 50%)

82,618,680

Hydrocarbon extraction fund (18+19)

165,237,360

Compensation Fund of June 2026

Revenue of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the

2,856,013,547

Special Tax on Production and Services of June 2026

2/11 of the revenue of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the

519,275,190

Special Tax on Production and Services of June 2026

Revenue of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the Special

4,320,716

Tax on Production and Services reported by the entities in May 2026

2/11 of the revenue of gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the

785,585

Special Tax on Production and Services reported by the entities in May 2026

Total Compensation Fund to distribute for June 2026 (22+24)

520,060,775

Table 3.

Calculation of the participation coefficients of the first part of the growth of the

General Participation Fund for 2026.

Result

GDP

Variation

Population e/

variation GDP

Participation

Entities

2023

2024

2024/2023

2026

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

424,228,389

435,924,518

1.027570

1,531,396

1,573,617

1.134320

Baja California

1,248,914,231

1,294,477,582

1.036482

3,830,329

3,970,068

2.861768

Baja California Sur

235,221,280

252,768,859

1.074600

928,591

997,864

0.719296

Campeche

600,870,526

522,953,325

0.870326

935,371

814,078

0.586816

Coahuila

1,180,432,300

1,238,076,976

1.048834

3,590,747

3,766,096

2.714737

Colima

204,308,084

214,770,793

1.051210

762,355

801,396

0.577675

Chiapas

499,718,477

530,926,151

1.062451

5,891,372

6,259,291

4.511921

Chihuahua

1,236,374,958

1,286,224,656

1.040319

4,015,493

4,177,395

3.011216

Ciudad de México

4,710,565,535

5,021,817,466

1.066075

9,336,468

9,953,378

7.174751

Durango

412,994,711

454,692,285

1.100964

1,968,132

2,166,842

1.561938

Guanajuato

1,413,105,293

1,520,603,357

1.076072

6,402,249

6,889,282

4.966041

Guerrero

407,085,984

432,049,345

1.061322

3,569,633

3,788,530

2.730908

Hidalgo

545,147,032

587,732,486

1.078117

3,215,821

3,467,032

2.499161

Jalisco

2,396,531,777

2,534,263,696

1.057471

8,750,952

9,253,881

6.670529

México

2,883,663,903

3,059,207,706

1.060875

17,753,727

18,834,490

13.576575

Michoacán

881,715,642

924,007,246

1.047965

4,945,881

5,183,111

3.736172

Morelos

341,213,619

353,709,556

1.036622

1,988,503

2,061,326

1.485878

Nayarit

218,601,000

224,668,851

1.027758

1,279,298

1,314,808

0.947761

Nuevo León

2,508,449,478

2,704,699,152

1.078235

6,234,433

6,722,187

4.845593

Oaxaca

575,661,140

632,287,912

1.098368

4,178,688

4,589,738

3.308448

Puebla

1,101,908,982

1,191,656,203

1.081447

6,638,706

7,179,409

5.175175

Querétaro

771,545,561

803,693,959

1.041668

2,535,155

2,640,789

1.903575

Quintana Roo

506,079,847

515,654,002

1.018918

1,975,372

2,012,743

1.450857

San Luis Potosí

749,392,730

780,605,507

1.041651

2,951,151

3,074,069

2.215899

Sinaloa

691,780,332

711,064,348

1.027876

3,085,699

3,171,716

2.286286

Sonora

1,068,083,904

1,106,799,464

1.036248

3,035,624

3,145,658

2.267503

Tabasco

755,855,516

695,544,144

0.920208

2,578,825

2,373,055

1.710585

Tamaulipas

944,239,456

1,007,948,890

1.067472

3,602,540

3,845,609

2.772053

Tlaxcala

190,406,976

200,248,308

1.051686

1,426,175

1,499,888

1.081173

Veracruz

1,354,599,913

1,447,774,025

1.068783

8,066,173

8,620,993

6.214320

Yucatán

506,355,466

548,664,528

1.083556

2,456,821

2,662,103

1.918939

Zacatecas

306,036,555

347,383,977

1.135106

1,689,186

1,917,405

1.382134

Totals

31,871,088,597

33,582,899,273

33.576257

131,150,866

138,727,847

100.000000

Source: GDP INEGI, July 06, 2026.

GDP. In thousands of current pesos.

e/ National Employment and Occupation Survey of the first quarter of 2026, published on May 26, 2026 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/

moving mean

Participation

Entities

2023/2022

2024/2023

2025/2024

moving IE

2026

by population

coefficients 1/

(1)

(2)

(3)

(4=( å ( 1 + 2 + 3 )/ 3 ))

(5)

(6=4*5)

(7=(6/ å 6)100)

Aguascalientes

1.169

1.120

1.114

1.134

1,531,396

1,737,186

1.185677

Baja California

1.286

1.110

1.087

1.161

3,830,329

4,447,138

3.035293

Baja California Sur

1.142

1.057

1.088

1.096

928,591

1,017,323

0.694351

Campeche

1.201

0.998

0.919

1.039

935,371

971,973

0.663398

Coahuila

1.027

1.229

1.238

1.165

3,590,747

4,181,500

2.853989

Colima

1.089

1.083

1.124

1.099

762,355

837,762

0.571796

Chiapas

1.085

1.068

1.544

1.232

5,891,372

7,259,797

4.955011

Chihuahua

1.092

1.039

1.125

1.085

4,015,493

4,358,240

2.974618

Ciudad de México

1.105

1.080

1.244

1.143

9,336,468

10,671,518

7.283604

Durango

1.320

1.093

1.103

1.172

1,968,132

2,306,397

1.574179

Guanajuato

1.114

1.067

1.096

1.092

6,402,249

6,991,678

4.772012

Guerrero

1.078

1.009

1.298

1.129

3,569,633

4,028,357

2.749464

Hidalgo

1.220

1.047

1.097

1.121

3,215,821

3,605,828

2.461076

Jalisco

1.150

1.094

1.156

1.133

8,750,952

9,918,726

6.769803

México

1.111

1.155

1.060

1.108

17,753,727

19,679,734

13.431958

Michoacán

0.976

1.064

1.097

1.046

4,945,881

5,171,427

3.529640

Morelos

1.091

1.107

1.103

1.100

1,988,503

2,188,180

1.493493

Nayarit

1.143

1.076

1.162

1.127

1,279,298

1,441,921

0.984151

Nuevo León

1.136

1.059

1.107

1.101

6,234,433

6,862,310

4.683715

Oaxaca

1.138

1.166

1.130

1.145

4,178,688

4,783,053

3.264565

Puebla

1.129

1.065

1.085

1.093

6,638,706

7,255,226

4.951891

Querétaro

1.091

1.069

1.091

1.084

2,535,155

2,747,979

1.875571

Quintana Roo

1.349

1.098

1.069

1.172

1,975,372

2,314,635

1.579802

San Luis Potosí

1.222

1.063

1.183

1.156

2,951,151

3,412,006

2.328787

Sinaloa

1.061

1.039

1.050

3,085,699

3,240,121

2.211471

Sonora

1.121

1.086

1.199

1.136

3,035,624

3,447,305

2.352880

Tabasco

1.188

1.045

1.109

1.114

2,578,825

2,872,850

1.960799

Tamaulipas

1.100

1.103

1.104

1.103

3,602,540

3,971,843

2.710891

Tlaxcala

1.185

1.049

1.091

1.108

1,426,175

1,580,852

1.078975

Veracruz

1.054

1.080

1.073

1.069

8,066,173

8,623,233

5.885593

Yucatán

1.099

1.042

1.185

1.108

2,456,821

2,722,907

1.858459

Zacatecas

1.171

1.016

1.126

1.104

1,689,186

1,865,255

1.273088

Totals

1.129

1.086

1.137

35.725

131,150,866

146,514,259

100.000000

IE. Revenue from local taxes and duties.

e/ National Employment and Occupation Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website

(www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 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 2025 p/

2026

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ å 3)100)

Aguascalientes

5,999,239,609

1,531,396

9,187,211,540,708,270

0.250282

Baja California

32,050,362,891

3,830,329

122,763,434,442,764,000

3.344381

Baja California Sur

6,240,882,605

928,591

5,795,227,418,957,410

0.157876

Campeche

3,313,630,825

935,371

3,099,474,178,224,000

0.084437

Coahuila

16,399,735,233

3,590,747

58,887,300,089,931,400

1.604236

Colima

3,126,852,128

762,355

2,383,771,353,748,700

0.064940

Chiapas

8,053,623,880

5,891,372

47,446,894,225,045,500

1.292571

Chihuahua

29,378,013,855

4,015,493

117,967,208,988,174,000

3.213720

Ciudad de México

103,599,810,122

9,336,468

967,256,312,010,129,000

26.350465

Durango

5,695,831,479

1,968,132

11,210,148,199,856,500

0.305392

Guanajuato

22,628,728,014

6,402,249

144,874,751,297,047,000

3.946748

Guerrero

5,343,602,918

3,569,633

19,074,701,313,811,100

0.519642

Hidalgo

6,359,045,350

3,215,821

20,449,551,576,482,400

0.557097

Jalisco

37,400,090,365

8,750,952

327,286,395,575,510,000

8.916095

México

53,147,294,196

17,753,727

943,562,551,942,338,000

25.704988

Michoacán

9,995,352,838

4,945,881

49,435,825,688,029,200

1.346755

Morelos

5,098,806,088

1,988,503

10,138,991,202,227,300

0.276211

Nayarit

4,160,780,168

1,279,298

5,322,877,747,976,130

0.145008

Nuevo León

44,971,267,966

6,234,433

280,370,357,056,330,000

7.637985

Oaxaca

5,676,564,891

4,178,688

23,720,593,589,237,200

0.646208

Puebla

12,070,661,710

6,638,706

80,133,574,318,678,300

2.183038

Querétaro

16,610,144,570

2,535,155

42,109,291,057,687,900

1.147162

Quintana Roo

19,369,943,128

1,975,372

38,262,843,296,248,500

1.042375

San Luis Potosí

8,859,478,216

2,951,151

26,145,657,997,866,100

0.712273

Sinaloa

13,161,541,989

3,085,699

40,612,556,954,069,600

1.106387

Sonora

16,407,372,864

3,035,624

49,806,614,843,817,800

1.356856

Tabasco

4,819,016,505

2,578,825

12,427,400,239,460,800

0.338553

Tamaulipas

15,297,439,759

3,602,540

55,109,638,629,387,900

1.501323

Tlaxcala

2,196,216,088

1,426,175

3,132,188,478,747,190

0.085329

Veracruz

15,085,123,820

8,066,173

121,679,218,455,935,000

3.314844

Yucatán

8,921,829,182

2,456,821

21,919,337,293,118,900

0.597137

Zacatecas

5,425,831,297

1,689,186

9,165,238,264,494,110

0.249684

Totales

546,864,114,547

131,150,866

3,670,737,139,266,040,000

100.000000

Source: Public Accounts of the entities.

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

e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 6.

Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund of July 2026. (Pesos)

Update to Entities

80% BET June 2026 d/ of 1989

21.4234

Aguascalientes

788,208

16,886,095

Baja California

2,954,803

63,301,927

Baja California Sur

772,438

16,548,248

Campeche

812,889

17,414,846

Coahuila

2,247,592

48,151,062

Colima

323,808

6,937,068

Chiapas

7,283,222

156,031,378

Chihuahua

8,146,362

174,522,772

Ciudad de México

971,991

20,823,352

Durango

4,235,805

90,745,345

Guanajuato

2,563,631

54,921,692

Guerrero

328,051

7,027,968

Hidalgo

271,544

5,817,396

Jalisco

9,576,691

205,165,282

México

218,256

4,675,786

Michoacán

2,455,046

52,595,432

Morelos

451,987

9,683,098

Nayarit

818,713

17,539,616

Nuevo León

3,047,369

65,285,005

Oaxaca

610,250

13,073,630

Puebla

1,221,283

26,164,034

Querétaro

1,435,730

30,758,218

Quintana Roo

53,930

1,155,364

San Luis Potosí

1,589,981

34,062,799

Sinaloa

9,406,668

201,522,811

Sonora

11,431,317

244,897,677

Tabasco

2,462,672

52,758,807

Tamaulipas

1,967,010

42,140,042

Tlaxcala

17,902

383,522

Veracruz

9,805,475

210,066,613

Yucatán

1,183,000

25,343,882

Zacatecas

853,445

18,283,694

Totales

90,307,069

1,934,684,462

d/ Definitive.

Table 7.

Integration of the General Participation Fund of July 2026. (Pesos)

Fund

General Participation Fund growth 2026

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

2026

Aguascalientes

253,448,939

473,434,741

247,434,982

17,410,205

1,407,175

993,136,041

Baja California

635,563,001

1,194,425,440

633,425,278

232,642,571

5,275,161

2,701,331,450

Baja California Sur

160,245,947

300,215,061

144,901,740

10,982,233

1,379,021

617,724,002

Campeche

226,439,168

244,921,536

138,442,416

5,873,652

1,451,237

617,128,009

Coahuila

538,189,157

1,133,058,716

595,589,379

111,594,246

4,012,589

2,382,444,087

Colima

164,236,610

241,105,973

119,326,101

4,517,361

578,089

529,764,134

Chiapas

1,004,369,892

1,883,155,586

1,034,044,655

89,914,130

13,002,615

4,024,486,878

Chihuahua

629,999,297

1,256,801,095

620,763,125

223,553,494

14,543,564

2,745,660,577

Ciudad de México

2,744,713,747

2,994,549,750

1,519,990,999

1,832,996,901

1,735,279

9,093,986,676

Durango

288,519,244

651,911,084

328,510,221

21,243,766

7,562,112

1,297,746,427

Guanajuato

855,324,839

2,072,693,234

995,855,335

274,544,572

4,576,808

4,202,994,788

Guerrero

493,273,999

1,139,808,303

573,776,449

36,147,470

585,664

2,243,591,885

Hidalgo

395,380,932

1,043,083,218

513,593,816

38,752,877

484,783

1,991,295,626

Jalisco

1,432,795,987

2,784,100,825

1,412,767,530

620,223,349

17,097,107

6,266,984,797

México

2,800,368,390

5,666,500,194

2,803,070,550

1,788,096,094

389,649

13,058,424,876

Michoacán

629,287,410

1,559,378,498

736,588,901

93,683,250

4,382,953

3,023,321,012

Morelos

323,614,323

620,165,687

311,671,997

19,213,872

806,925

1,275,472,805

Nayarit

217,191,062

395,570,128

205,379,126

10,087,108

1,461,635

829,689,057

Nuevo León

1,061,831,201

2,022,421,230

977,428,843

531,315,215

5,440,417

4,598,436,906

Oaxaca

538,451,268

1,380,857,804

681,271,094

44,951,658

1,089,469

2,646,621,292

Puebla

889,073,482

2,159,980,040

1,033,393,588

151,856,950

2,180,336

4,236,484,395

Querétaro

376,413,841

794,501,445

391,406,733

79,799,117

2,563,185

1,644,684,320

Quintana Roo

265,685,776

605,548,998

329,683,578

72,509,915

96,280

1,273,524,547

San Luis Potosí

414,546,142

924,857,055

485,986,872

49,547,270

2,838,567

1,877,775,905

Sinaloa

533,055,947

954,234,909

461,504,537

76,962,735

16,793,568

2,042,551,695

Sonora

552,077,699

946,395,343

491,014,770

94,385,914

20,408,140

2,104,281,865

Tabasco

919,495,148

713,951,698

409,192,523

23,550,517

4,396,567

2,070,586,453

Tamaulipas

623,742,505

1,156,980,996

565,726,900

104,435,397

3,511,670

2,454,397,468

Tlaxcala

229,036,641

451,252,754

225,167,700

5,935,647

31,960

911,424,703

Veracruz

1,338,567,778

2,593,691,487

1,228,244,725

230,587,930

17,505,551

5,408,597,470

Yucatán

350,185,660

800,914,108

387,835,553

41,538,191

2,111,990

1,582,585,501

Zacatecas

267,212,803

576,866,074

265,676,492

17,368,564

1,523,641

1,128,647,575

Totales

22,152,337,833

41,737,333,011

20,868,666,505

6,956,222,168

161,223,705

91,875,783,223

Table 8.

Calculation of the participation coefficients of 70% of the growth of the Municipal Promotion Fund for 2026.

Collection of water and property tax

Result

2024

2025

Variation

Population e/

Variation

Participation

Entities

2025/2024

2026

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

2,325,992,855

2,685,180,317

1.154423

1,531,396

1,767,879

1.217725

Baja California

13,420,132,605

15,205,577,447

1.133042

3,830,329

4,339,925

2.989365

Baja California Sur

2,519,870,154

2,654,174,283

1.053298

928,591

978,083

0.673709

Campeche

517,415,843

550,844,550

1.064607

935,371

995,803

0.685915

Coahuila

4,784,874,505

5,238,424,574

1.094788

3,590,747

3,931,108

2.707770

Colima

1,573,298,254

1,761,626,340

1.119703

762,355

853,611

0.587972

Chiapas

1,815,319,906

2,015,743,275

1.110407

5,891,372

6,541,819

4.506042

Chihuahua

9,521,809,148

10,593,672,612

1.112569

4,015,493

4,467,514

3.077250

Ciudad de México

33,493,698,824

38,907,672,159

1.161642

9,336,468

10,845,629

7.470532

Durango

1,513,863,761

1,682,810,165

1.111599

1,968,132

2,187,775

1.506952

Guanajuato

8,649,635,331

9,505,316,553

1.098927

6,402,249

7,035,603

4.846164

Guerrero

1,892,957,129

2,078,450,286

1.097991

3,569,633

3,919,426

2.699723

Hidalgo

2,561,806,971

2,753,891,044

1.074980

3,215,821

3,456,943

2.381162

Jalisco

12,962,869,372

14,385,676,589

1.109760

8,750,952

9,711,458

6.689309

México

16,658,474,505

17,892,416,722

1.074073

17,753,727

19,068,798

13.134698

Michoacán

3,596,469,228

4,081,188,314

1.134776

4,945,881

5,612,469

3.865901

Morelos

2,040,265,749

2,177,978,663

1.067498

1,988,503

2,122,722

1.462143

Nayarit

1,039,445,326

1,264,832,168

1.216834

1,279,298

1,556,693

1.072259

Nuevo León

14,903,709,928

16,472,101,478

1.105235

6,234,433

6,890,513

4.746225

Oaxaca

780,859,947

959,523,539

1.228804

4,178,688

5,134,787

3.536871

Puebla

3,842,817,237

4,275,370,590

1.112562

6,638,706

7,385,969

5.087498

Querétaro

6,342,492,623

6,951,984,946

1.096097

2,535,155

2,778,775

1.914036

Quintana Roo

6,088,161,317

6,371,125,057

1.046478

1,975,372

2,067,183

1.423887

San Luis Potosí

2,527,538,116

2,740,573,920

1.084286

2,951,151

3,199,891

2.204104

Sinaloa

5,096,208,896

5,225,519,381

1.025374

3,085,699

3,163,995

2.179378

Sonora

5,072,399,122

5,527,852,624

1.089791

3,035,624

3,308,194

2.278703

Tabasco

567,303,935

665,596,908

1.173263

2,578,825

3,025,641

2.084079

Tamaulipas

5,005,541,870

5,440,571,346

1.086910

3,602,540

3,915,635

2.697112

Tlaxcala

461,261,777

558,824,590

1.211513

1,426,175

1,727,829

1.190139

Veracruz

4,968,141,044

5,256,423,850

1.058026

8,066,173

8,534,223

5.878422

Yucatán

1,981,620,237

2,285,077,031

1.153136

2,456,821

2,833,048

1.951420

Zacatecas

1,504,822,070

1,621,236,790

1.077361

1,689,186

1,819,863

1.253532

Totales

180,031,077,585

199,787,258,107

1.109738

131,150,866

145,178,804

100.000000

e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website (www.inegi.org.mx).

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 9.

Calculation of the participation coefficients of 30% of the growth of the Municipal Promotion Fund for 2026.

Property tax coordinated municipalities with the entity in its administration

Population 2020

coordinated administration

property tax d/

Variation

(coefficient)

Value

Minimum

min (3), 2

Result

Value

minimum

Coefficients

Entities

2024

2025

2025/2024

by population

participation 1/

RC i,t- 2

RC i,t- 1

I i,t

nc i

I i,t nc i

CP i,t

(1)

(2)

(3=2/1)

4= min (3)-2

(5)

(6=4*5)

(7= (6/ å 6)100)

Aguascalientes

850,625,579

1,006,304,035

1.183016

1,425,607

1,686,517

1.687557

Baja California

2,886,843,301

3,329,266,578

1.153255

3,769,020

4,346,641

4.349324

Baja California Sur

0.000000

Campeche

240,304,225

246,301,517

1.024957

928,363

951,532

0.952119

Coahuila

731,139,070

847,664,550

1.159375

1,071,443

1,242,205

1.242971

Colima

0.000000

Chiapas

168,744,903

193,904,937

1.149101

2,070,929

2,379,707

2.381175

Chihuahua

3,253,691,495

3,767,991,076

1.158066

3,489,381

4,040,935

4.043429

Ciudad de México

24,536,059,160

29,744,347,914

1.212271

9,209,944

11,164,946

11.171837

Durango

591,384,511

648,030,063

1.095785

1,832,650

2,008,190

2.009429

Guanajuato

3,510,856,000

3,769,893,042

1.073782

6,064,973

6,512,457

6.516476

Guerrero

679,556,038

779,532,833

1.147121

2,528,759

2,900,792

2.902582

Hidalgo

733,562,470

712,524,849

0.971321

1,523,697

1,479,999

1.480913

Jalisco

6,395,821,273

7,528,828,779

1.177148

7,726,819

9,095,610

9.101224

México

6,407,888,886

6,984,088,556

1.089920

14,087,373

15,354,115

15.363591

Michoacán

4,427,448

4,513,068

1.019338

64,450

65,696

0.065737

Morelos

643,074,295

701,819,660

1.091351

1,364,008

1,488,611

1.489530

Nayarit

15,609,304

18,796,582

1.204191

217,392

261,781

0.261943

Nuevo León

3,260,574,368

3,784,091,539

1.160560

4,641,448

5,386,678

5.390002

Oaxaca

151,638,244

153,346,984

1.011269

270,955

274,008

0.274177

Puebla

1,160,205,109

1,381,969,290

1.191142

3,831,718

4,564,121

4.566938

Querétaro

3,336,424,285

3,715,294,239

1.113556

2,368,467

2,637,420

2.639048

Quintana Roo

751,473,680

806,538,274

1.073275

719,774

772,516

0.772993

San Luis Potosí

165,542,630

193,177,671

1.166936

1,107,577

1,292,472

1.293269

Sinaloa

2,127,337,721

2,198,676,450

1.033534

3,026,943

3,128,449

3.130380

Sonora

1,967,250,935

2,188,507,989

1.112470

2,651,135

2,949,309

2.951129

Tabasco

361,732,483

429,390,561

1.187039

2,402,598

2,851,978

2.853738

Tamaulipas

668,416,644

735,334,258

1.100114

2,669,871

2,937,161

2.938974

Tlaxcala

0.000000

Veracruz

1,321,010,367

1,341,464,845

1.015484

7,092,332

7,202,149

7.206594

Yucatán

30,564,761

59,423,343

1.944178

66,008

128,331

0.128411

Zacatecas

341,540,187

351,945,769

1.030467

809,337

833,995

0.834509

Totales

67,293,299,371

77,622,969,248

1.153502

89,032,971

99,938,322

100.000000

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

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Promotion Fund of July 2026. (Pesos)

Municipal Promotion Fund

Total

Base 2013

Growth 2026

Entities

70% first part

30% second part

Subtotal

Aguascalientes

42,831,004

23,930,798

14,213,125

38,143,923

80,974,927

Baja California

29,439,346

58,747,147

36,631,337

95,378,485

124,817,831

Baja California Sur

13,281,123

13,239,767

26,520,890

Campeche

19,893,110

13,479,626

8,019,042

21,498,667

41,391,777

Coahuila

30,379,818

53,213,221

10,468,684

63,681,904

94,061,722

Colima

23,005,209

11,554,857

34,560,066

Chiapas

39,872,920

88,552,962

20,054,987

108,607,949

148,480,869

Chihuahua

39,996,201

60,474,257

34,054,998

94,529,255

134,525,456

Ciudad de México

220,083,536

146,811,253

94,092,629

240,903,882

460,987,418

Durango

38,935,872

29,614,687

16,924,027

46,538,714

85,474,586

Guanajuato

64,119,654

95,237,052

54,883,760

150,120,812

214,240,465

Guerrero

29,484,254

53,055,086

24,446,436

77,501,522

106,985,777

Hidalgo

86,188,656

46,794,716

12,472,701

59,267,416

145,456,072

Jalisco

73,415,556

131,458,613

76,653,292

208,111,905

281,527,461

México

120,654,958

258,123,716

129,396,864

387,520,580

508,175,538

Michoacán

90,139,479

75,972,872

553,656

76,526,528

166,666,007

Morelos

37,531,376

28,734,108

12,545,277

41,279,386

78,810,762

Nayarit

34,648,676

21,072,088

2,206,164

23,278,252

57,926,928

Nuevo León

41,166,217

93,273,050

45,396,251

138,669,300

179,835,518

Oaxaca

94,850,859

69,506,757

2,309,206

71,815,963

166,666,822

Puebla

94,872,995

99,979,755

38,464,149

138,443,904

233,316,898

Querétaro

44,883,561

37,614,731

22,226,867

59,841,598

104,725,160

Quintana Roo

29,824,745

27,982,304

6,510,380

34,492,684

64,317,429

San Luis Potosí

48,129,383

43,315,151

10,892,310

54,207,461

102,336,844

Sinaloa

29,945,765

42,829,243

26,365,020

69,194,262

99,140,027

Sonora

25,109,090

44,781,188

24,855,310

69,636,498

94,745,589

Tabasco

45,803,078

40,956,418

24,035,052

64,991,470

110,794,548

Tamaulipas

49,509,217

53,003,777

24,752,940

77,756,717

127,265,934

Tlaxcala

31,392,711

23,388,666

54,781,377

Veracruz

83,688,467

115,523,034

60,696,144

176,219,178

259,907,645

Yucatán

59,235,595

38,349,396

1,081,513

39,430,909

98,666,504

Zacatecas

65,980,157

24,634,478

7,028,494

31,662,973

97,643,130

Totales

1,778,292,588

1,965,204,772

842,230,617

2,807,435,388

4,585,727,976

Table 11.

Amounts of the special tax on production and services of the 2025 exercise. (Pesos)

Beverages

Tobacco

Entities

Alcoholic

Beer

Cigars

Total

Aguascalientes

616,719,694

1,080,766,055

632,139,440

2,329,625,189

Baja California

2,298,045,639

3,926,887,562

1,686,798,043

7,911,731,244

Baja California Sur

640,793,495

908,128,222

342,291,389

1,891,213,106

Campeche

83,658,563

825,691,290

48,529,953

957,879,806

Coahuila

568,264,431

2,675,619,152

1,026,666,283

4,270,549,866

Colima

304,861,056

512,329,779

304,828,226

1,122,019,061

Chiapas

329,706,381

1,859,688,614

142,782,786

2,332,177,781

Chihuahua

1,110,125,669

4,461,386,697

1,560,637,364

7,132,149,730

Ciudad de México

22,330,134,305

5,165,848,020

4,541,035,650

32,037,017,975

Durango

192,769,929

2,357,813,559

353,257,980

2,903,841,468

Guanajuato

2,349,287,735

4,152,520,500

1,563,622,593

8,065,430,828

Guerrero

429,305,869

2,178,564,511

265,006,763

2,872,877,143

Hidalgo

2,024,231,948

1,029,063,730

681,552,723

3,734,848,401

Jalisco

7,492,431,630

4,034,170,425

3,857,437,853

15,384,039,908

México

5,630,507,565

9,028,466,561

6,334,998,376

20,993,972,502

Michoacán

1,026,209,517

3,450,505,185

1,322,736,469

5,799,451,171

Morelos

242,185,873

1,047,438,520

322,599,495

1,612,223,888

Nayarit

217,342,870

1,578,843,224

390,956,860

2,187,142,954

Nuevo León

4,869,890,921

6,116,146,769

2,578,967,261

13,565,004,951

Oaxaca

455,602,226

2,553,428,706

292,705,224

3,301,736,156

Puebla

1,851,266,343

3,055,762,746

974,068,989

5,881,098,078

Querétaro

1,818,275,625

2,992,541,975

1,032,937,254

5,843,754,854

Quintana Roo

2,042,776,153

2,006,991,040

415,016,894

4,464,784,087

San Luis Potosí

441,997,800

2,029,996,939

623,707,167

3,095,701,906

Sinaloa

747,369,460

2,477,401,683

780,842,769

4,005,613,912

Sonora

371,110,317

5,524,857,111

1,183,770,076

7,079,737,504

Tabasco

350,454,227

1,384,570,938

563,809,611

2,298,834,776

Tamaulipas

361,371,524

3,267,678,134

898,809,699

4,527,859,357

Tlaxcala

102,094,796

418,248,564

225,125,719

745,469,079

Veracruz

2,023,639,559

4,381,353,316

1,055,051,995

7,460,044,870

Yucatán

726,387,807

1,580,094,174

746,163,123

3,052,645,104

Zacatecas

150,388,190

1,167,932,081

115,658,502

1,433,978,773

Totales

64,199,207,117

89,230,735,782

36,864,512,529

190,294,455,428

Note: The amounts for these concepts do not correspond to the figures recorded in the 2025 Federal Public Account, since the figures in this table refer to the tax assessed. The assessed tax is used as a variable to determine the participation coefficients for these concepts.

Table 12.

Coefficients of specific participations in the special tax on production and services of 2026.

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

(8%)

(20%)

Aguascalientes

1.714764

1.211204

0.960634

Baja California

4.575669

4.400824

3.579555

Baja California Sur

0.928512

1.017730

0.998133

Campeche

0.131644

0.925344

0.130311

Coahuila

2.784972

2.998540

0.885158

Colima

0.826888

0.574163

0.474867

Chiapas

0.387318

2.084135

0.513568

Chihuahua

4.233441

4.999832

1.729189

Ciudad de México

12.318176

5.789315

34.782570

Durango

0.958260

2.642378

0.300268

Guanajuato

4.241539

4.653689

3.659372

Guerrero

0.718867

2.441496

0.668709

Hidalgo

1.848804

1.153262

3.153048

Jalisco

10.463824

4.521055

11.670598

México

17.184544

10.118113

8.770369

Michoacán

3.588102

3.866947

1.598477

Morelos

0.875095

1.173854

0.377241

Nayarit

1.060524

1.769394

0.338544

Nuevo León

6.995799

6.854305

7.585594

Oaxaca

0.794003

2.861602

0.709670

Puebla

2.642295

3.424563

2.883628

Querétaro

2.801983

3.353712

2.832240

Quintana Roo

1.125790

2.249215

3.181934

San Luis Potosí

1.691890

2.274997

0.688479

Sinaloa

2.118142

2.776399

1.164141

Sonora

3.211137

282,354

Campeche

522,953,325

255,086,043

267,867,282

949,481

282,120

Coahuila

1,238,076,976

21,453,509

1,216,623,467

3,457,516

351,878

Colima

214,770,793

3,254,673

211,516,120

719,445

293,999

Chiapas

530,926,151

7,904,722

523,021,429

5,914,879

88,425

Chihuahua

1,286,224,656

17,364,274

1,268,860,382

3,900,629

325,296

Ciudad de México

5,021,817,466

366,788

5,021,450,678

9,352,517

536,909

Durango

454,692,285

32,152,583

422,539,702

1,890,563

223,499

Guanajuato

1,520,603,357

3,392,999

1,517,210,358

6,313,504

240,312

Guerrero

432,049,345

11,960,591

420,088,754

3,603,188

116,588

Hidalgo

587,732,486

8,658,705

579,073,781

3,222,994

179,670

Jalisco

2,534,263,696

6,631,922

2,527,631,774

8,732,495

289,451

México

3,059,207,706

6,031,747

3,053,175,959

17,728,216

172,221

Michoacán

924,007,246

6,965,234

917,042,012

4,943,602

185,501

Morelos

353,709,556

599,367

353,110,189

1,964,164

179,776

Nayarit

224,668,851

2,521,329

222,147,522

1,237,293

179,543

Nuevo León

2,704,699,152

17,464,680

2,687,234,472

6,130,641

438,328

Oaxaca

632,287,912

2,506,658

629,781,254

4,242,791

148,436

Puebla

1,191,656,203

7,908,843

1,183,747,360

6,586,805

179,715

Querétaro

803,693,959

5,731,522

797,962,437

2,530,655

315,319

Quintana Roo

515,654,002

94,677

515,559,325

1,917,252

268,905

San Luis Potosí

780,605,507

18,909,203

761,696,304

2,874,010

265,029

Sinaloa

711,064,348

4,179,312

706,885,036

3,169,760

223,009

Sonora

1,106,799,464

99,162,252

1,007,637,212

3,039,967

331,462

Tabasco

695,544,144

271,043,888

424,500,256

2,537,961

167,260

Tamaulipas

1,007,948,890

16,616,688

991,332,202

3,575,756

277,237

Tlaxcala

200,248,308

1,997,024

198,251,284

1,469,900

134,874

Veracruz

1,447,774,025

51,056,652

1,396,717,373

8,093,517

172,572

Yucatán

548,664,528

7,812,133

540,852,395

2,375,403

227,689

Zacatecas

347,383,977

52,248,793

295,135,184

1,674,227

176,281

Totales

33,582,899,273

956,693,035

32,626,206,238

130,294,079

250,404

PIB in thousands of pesos.

Source: INEGI GDP, July 6, 2026.

e/ National Employment and Occupation Survey for the fourth quarter of 2024, published on February 25, 2025 on the INEGI website (www.inegi.org.mx).

pc/ Per capita in pesos.

Table 16.

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

(Pesos)

No.

Entities

Non-mining per capita GDP

Ciudad de México

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

Hidalgo

179,670

Nayarit

179,543

Zacatecas

176,281

Veracruz

172,572

México

172,221

Tabasco

167,260

Oaxaca

148,436

Tlaxcala

134,874

Guerrero

116,588

Chiapas

88,425

pc/ Per capita.

Table 17.

Calculation of the participation coefficient for the Compensation Fund for 2026.

Inverse

Participation Coefficients 1/

Entities

Non-mining per capita GDP

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

0.000011

16.527526

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

0.000009

12.535086

Hidalgo

0.000006

8.134054

Jalisco

México

0.000006

8.485837

Michoacán

Morelos

Nayarit

0.000006

8.139778

Nuevo León

Oaxaca

0.000007

9.845627

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

0.000006

8.737525

Tamaulipas

Tlaxcala

0.000007

10.835607

Veracruz

0.000006

8.468573

Yucatán

Zacatecas

0.000006

8.290387

Totals

0.000068

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for June 2026.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.527526

85,953,179

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

12.535086

65,190,067

Hidalgo

8.134054

42,302,025

Jalisco

México

8.485837

44,131,508

Michoacán

Morelos

Nayarit

8.139778

42,331,791

Nuevo León

Oaxaca

9.845627

51,203,244

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

8.737525

45,440,442

Tamaulipas

Tlaxcala

10.835607

56,351,742

Veracruz

8.468573

44,041,724

Yucatán

Zacatecas

8.290387

43,115,052

Totals

100.000000

520,060,775

1/ Preliminary coefficients.

Table 19.

Calculation of the participation coefficient related to Oil and Gas Extraction for 2026.

Oil and Gas

Extraction

Participation Coefficient p/

Entities

Gross Production 1/

(Millions of pesos)

(1)

(2=(1/ Σ 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

301,410

31.482648

Coahuila

Colima

Chiapas

74,055

7.735110

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

495,495

51.755017

Tamaulipas

9,300

0.971372

Tlaxcala

Veracruz

77,126

8.055853

Yucatán

Zacatecas

Totals

957,385

100.000000

1/ Source: Branch 2111: Oil and gas extraction. 2024 Economic Census of INEGI,

published on September 5, 2025 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

Table 20.

Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2026.

Production

of Associated

Participation Coefficient p/

Entities

and Non-Associated Gas 2025 1/

(Million cubic feet)

(1)

(2=(1/ Σ 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

1,714

38.110076

Coahuila

Colima

Chiapas

2.032331

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

1,686

37.503719

Tamaulipas

197

4.372832

Tlaxcala

Veracruz

809

17.981042

Yucatán

Zacatecas

Totals

4,497

100.000000

1/ 2025 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 July 2026.

(Pesos)

Oil

Gas Production

Entities

Extraction

of Associated

Total

Gross Production

and Non-Associated

Aguascalientes

Baja California

Baja California Sur

Campeche

26,010,548

31,486,042

57,496,590

Coahuila

Colima

Chiapas

6,390,646

1,679,085

8,069,730

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

42,759,312

30,985,078

73,744,390

Tamaulipas

802,535

3,612,776

4,415,311

Tlaxcala

Veracruz

6,655,640

14,855,699

21,511,339

Yucatán

Zacatecas

Totals

82,618,680

165,237,360

Table 22.

Provisional participations

for July 2026.

(Pesos)

Fund

Special Tax on

Fund

General

Production

Total

Participations

Municipal

and Services

Hydrocarbons

Compensation 1/

Aguascalientes

993,136,041

80,974,927

15,398,559

1,089,509,527

Baja California

2,701,331,450

124,817,831

54,110,215

2,880,259,496

Baja California Sur

617,724,002

26,520,890

12,879,628

657,124,520

Campeche

617,128,009

41,391,777

8,370,544

57,496,590

724,386,921

Coahuila

2,382,444,087

94,061,722

31,588,772

2,508,094,582

Colima

529,764,134

34,560,066

7,378,389

571,702,589

Chiapas

4,024,486,878

148,480,869

19,656,523

8,069,730

85,953,179

4,286,647,180

Chihuahua

2,745,660,577

134,525,456

52,937,868

2,933,123,901

Ciudad de México

9,093,986,676

460,987,418

173,190,327

9,728,164,421

Durango

1,297,746,427

85,474,586

24,423,492

1,407,644,505

Guanajuato

4,202,994,788

214,240,465

56,062,024

4,473,297,277

Guerrero

2,243,591,885

106,985,777

23,575,861

65,190,067

2,439,343,590

Hidalgo

1,991,295,626

145,456,072

21,930,848

42,302,025

2,200,984,571

Jalisco

6,266,984,797

281,527,461

87,934,358

6,636,446,615

México

13,058,424,876

508,175,538

134,624,751

44,131,508

13,745,356,673

Michoacán

3,023,321,012

166,666,007

42,160,327

3,232,147,345

Morelos

1,275,472,805

78,810,762

12,186,838

1,366,470,405

Nayarit

829,689,057

57,926,928

17,320,029

42,331,791

947,267,806

Nuevo León

4,598,436,906

179,835,518

90,389,800

4,868,662,224

Oaxaca

2,646,621,292

166,666,822

27,338,905

51,203,244

2,891,830,263

Puebla

4,236,484,395

233,316,898

41,237,917

4,511,039,210

Querétaro

1,644,684,320

104,725,160

40,684,922

1,790,094,402

Quintana Roo

1,273,524,547

64,317,429

30,327,920

1,368,169,896

San Luis Potosí

1,877,775,905

102,336,844

23,480,370

2,003,593,119

Sinaloa

2,042,551,695

99,140,027

29,735,566

2,171,427,288

Sonora

2,104,281,865

94,745,589

58,073,251

2,257,100,705

Tabasco

2,070,586,453

110,794,548

16,733,798

73,744,390

45,440,442

2,317,299,631

Tamaulipas

2,454,397,468

127,265,934

35,727,531

4,415,311

2,621,806,244

Tlaxcala

911,424,703

54,781,377

5,226,860

56,351,742

1,027,784,682

Veracruz

5,408,597,470

259,907,645

54,872,135

21,511,339

44,041,724

5,788,930,313

Yucatán

1,582,585,501

98,666,504

21,041,990

1,702,293,995

Zacatecas

1,128,647,575

97,643,130

12,159,241

43,115,052

1,281,564,998

Totals

91,875,783,223

4,585,727,976

1,282,759,558

165,237,360

520,060,775

98,429,568,892

1/ Corresponds to the month of June 2026.

Table 23.

Determination of the participation coefficients for 0.136% of the

federally collectible revenue for the 2026 fiscal year.

Collection

Coefficient

Water and

Coefficient

Entities/municipalities

2025

2024

intermediate

participation

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ Σ 4)100)

Baja California

Ensenada, B.C.

0.137491

1,749,776,786

1,650,126,125

0.145795

0.130988

Mexicali, B.C.

1.786599

4,006,986,598

3,563,758,281

2.008800

1.804788

Tecate, B.C.

0.849637

708,609,389

642,451,848

0.937130

0.841955

Tijuana, B.C.

2.470503

7,942,934,139

6,837,796,258

2.869790

2.578336

Baja California Sur

La Paz, B.C.S.

0.012159

773,231,745

730,291,033

0.012874

0.011566

Campeche

Cd. del Carmen, Camp.

0.256583

241,651,820

224,009,949

0.276791

0.248680

Chiapas

Suchiate, Chis.

0.155287

4,922,904

4,466,961

0.171137

0.153757

Chihuahua

Ascensión, Chih.

0.022492

42,132,231

37,520,328

0.025257

0.022692

Cd. Juárez, Chih.

5.337054

5,361,472,214

4,988,029,954

5.736627

5.154020

Ojinaga, Chih.

0.076118

60,794,967

55,401,516

0.083529

0.075046

Coahuila

Cd. Acuña, Coah.

0.317541

370,150,375

323,847,197

0.362943

0.326083

Piedras Negras, Coah.

2.450259

323,757,392

301,989,783

2.626875

2.360091

Colima

Manzanillo, Col.

3.163075

701,269,742

642,659,068

3.451549

3.101012

Guerrero

Acapulco, Gro.

0.066200

1,268,961,417

1,179,144,811

0.071243

0.064007

Michoacán

Lázaro Cárdenas, Mich.

4.887653

303,177,198

253,023,627

5.856468

5.261689

Nuevo León

Anáhuac, N.L.

1.773949

21,180,555

22,266,762

1.687413

1.516040

Oaxaca

Salina Cruz, Oax.

0.097671

42,746,739

41,577,239

0.100418

0.090220

Quintana Roo

Benito Juárez, Q.R.

0.163963

3,120,246,324

2,910,158,454

0.175800

0.157946

O. P. Blanco, Q.R.

0.394689

353,995,990

335,920,247

0.415927

0.373686

Sinaloa

Mazatlán, Sin.

0.243285

1,340,523,190

1,316,598,008

0.247706

0.222549

Sonora

Agua Prieta, Son.

0.127930

126,459,560

114,552,242

0.141228

0.126885

Guaymas, Son.

0.019662

289,021,934

273,177,567

0.020802

0.018690

Naco, Son.

0.071505

6,641,916

6,394,000

0.074278

0.066734

Nogales, Son.

4.123382

547,766,439

468,417,511

4.821875

4.332168

P.E. Calles (Sonoyta), Son.

0.017834

13,027,546

13,588,484

0.017098

0.015361

San Luis R.C., Son.

0.061013

229,523,044

197,276,589

0.070986

0.063777

Tamaulipas

Altamira, Tamps.

9.659597

498,718,214

467,702,610

10.300171

9.254093

Cd. Camargo, Tamps.

0.068620

20,992,521

20,040,313

0.071880

0.064580

Cd. M. Alemán, Tamps.

0.212930

30,750,545

26,204,293

0.249872

0.224495

Cd. Madero, Tamps.

1.243086

412,381,706

355,883,426

1.440432

1.294143

Matamoros, Tamps.

4.285669

712,642,697

673,792,508

4.532777

4.072431

Nuevo Laredo, Tamps.

44.813236

803,414,568

711,551,668

50.598724

45.459954

Reynosa, Tamps.

3.230013

1,248,906,181

1,215,677,493

3.318300

2.981296

Río Bravo, Tamps.

0.087495

160,891,405

144,659,114

0.097313

0.087430

Tampico, Tamps.

1.375264

668,493,581

592,222,549

1.552381

1.394722

Veracruz

Coatzacoalcos, Ver.

0.170799

339,692,752

319,239,105

0.181742

0.163285

Tuxpan, Ver.

0.673419

133,651,098

124,584,064

0.722429

0.649060

Veracruz, Ver.

4.575094

1,066,881,197

998,388,507

4.888960

4.392441

Yucatán

Progreso, Yuc.

0.521242

112,077,468

62,239,115

0.938629

0.843303

Total

100.000000

36,160,456,087

32,846,628,608

111.303949

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

Provisional participations for 0.136% of the federally collectible revenue

for July 2026.

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

33,403,596

Ensenada, B.C.

0.130988

816,917

Mexicali, B.C.

1.804788

11,255,722

Tecate, B.C.

0.841955

5,250,931

Tijuana, B.C.

2.578336

16,080,026

Baja California Sur

72,135

La Paz, B.C.S.

0.011566

72,135

Campeche

1,550,915

Cd. del Carmen, Camp.

0.248680

1,550,915

Chiapas

958,919

Suchiate, Chis.

0.153757

958,919

Chihuahua

32,753,057

Ascensión, Chih.

0.022692

141,521

Cd. Juárez, Chih.

5.154020

32,143,507

Ojinaga, Chih.

0.075046

468,029

Coahuila

16,752,566

Cd. Acuña, Coah.

0.326083

2,033,643

Piedras Negras, Coah.

2.360091

14,718,923

Colima

19,339,740

Manzanillo, Col.

3.101012

19,339,740

Guerrero

399,187

Acapulco, Gro.

0.064007

399,187

Michoacán

32,815,000

Lázaro Cárdenas, Mich.

5.261689

32,815,000

Nuevo León

9,454,922

Anáhuac, N.L.

1.516040

9,454,922

Oaxaca

562,665

Salina Cruz, Oax.

0.090220

562,665

Quintana Roo

3,315,567

Benito Juárez, Q.R.

0.157946

985,041

O. P. Blanco, Q.R.

0.373686

2,330,526

Sinaloa

1,387,949

Mazatlán, Sin.

0.222549

1,387,949

Sonora

28,835,594

Agua Prieta, Son.

0.126885

791,330

Guaymas, Son.

0.018690

116,560

Naco, Son.

0.066734

416,193

Nogales, Son.

4.332168

27,017,959

P.E. Calles (Sonoyta), Son.

0.015361

95,803

San Luis R.C., Son.

0.063777

397,749

Tamaulipas

404,337,743

Altamira, Tamps.

9.254093

57,713,983

Cd. Camargo, Tamps.

0.064580

402,761

Cd. M. Alemán, Tamps.

0.224495

1,400,086

Cd. Madero, Tamps.

1.294143

8,071,036

Matamoros, Tamps.

4.072431

25,398,084

Nuevo Laredo, Tamps.

45.459954

283,515,097

Reynosa, Tamps.

2.981296

18,593,120

Río Bravo, Tamps.

0.087430

545,265

Tampico, Tamps.

1.394722

8,698,310

Veracruz

32,460,114

Coatzacoalcos, Ver.

0.163285

1,018,340

Tuxpan, Ver.

0.649060

4,047,922

Veracruz, Ver.

4.392441

27,393,853

Yucatán

5,259,334

Progreso, Yuc.

0.843303

5,259,334

Total

100.000000

623,659,005

Federally Collectible Revenue (RFP)

458,572,797,591

0.136% of RFP

623,659,005

Table 25.

Calculation and distribution of participations to municipalities through which

hydrocarbons are exported for July 2026.

(Pesos)

Participations to

municipalities through which

hydrocarbons are exported

Amount

of Crude

Exported (a)

Distribution

Coefficients

Participation

Municipalities

(1)

(2=1/ Σ 1)

(3)

(4=2 x 3)

Campeche, Camp.

75,637,721

5.969525%

578,228

Cd. del Carmen, Camp.

302,550,884

23.878099%

2,312,911

Cd. Madero, Tamps.

0.000000%

Coatzacoalcos, Ver.

247,114,268

19.502897%

1,889,115

Paraíso, Tab.

641,733,541

50.647271%

4,905,861

Piedras Negras, Coah.

27,977

0.002208%

214

Reynosa, Tamps.

0.000000%

Salina Cruz, Oax.

0.000000%

Total

1,267,064,391

100.000000%

9,686,329

(a) Dollars.

Calculation performed on July 8, 2026.

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

in relation to Article 4 of the Fiscal Coordination Law, in the tables listed below,

the integration and distribution of the Audit and Collection Fund for the second quarter of 2026 is disclosed.

Table 26. Integration of the Audit and Collection Fund for the second quarter of 2026.
Table 27. Calculation of the participation coefficients of the first part of the growth of the

Audit and Collection Fund for 2026.

Table 28. Calculation of the participation coefficients of the second part of the growth of the

Audit and Collection Fund for 2026.

Table 29. Calculation of the participation coefficients of the third part of the growth of the

Audit and Collection Fund for 2026.

Table 30. Calculation of the participation coefficients of the fourth part of the growth of the Audit and

Collection Fund for 2026.

Table 31. Distribution and integration of the Audit and Collection Fund for the second quarter of 2026.
Table 32. Differences of the Audit and Collection Fund (FOFIR) for the second quarter of 2026.

Table 26.

Integration of the Audit and Collection Fund for the second quarter of 2026.

(Pesos)

Concepts

Amount

Federally collectible revenue

Federally collectible revenue for January-June 2026

2,738,765,927,684

1.1) Federally collectible revenue for January 2026

524,056,577,565

1.2) Federally collectible revenue for February 2026

381,560,295,094

1.3) Federally collectible revenue for March 2026

523,388,207,479

1.4) Federally collectible revenue for April 2026

466,204,847,771

1.5) Federally collectible revenue for May 2026

384,983,202,184

1.6) Federally collectible revenue for June 2026

458,572,797,591

Federally collectible revenue for January-June 2013

1,066,975,552,500

2.1) Federally collectible revenue for January 2013

177,829,258,750

2.2) Federally collectible revenue for February 2013

177,829,258,750

2.3) Federally collectible revenue for March 2013

177,829,258,750

2.4) Federally collectible revenue for April 2013

177,829,258,750

2.5) Federally collectible revenue for May 2013

177,829,258,750

2.6) Federally collectible revenue for June 2013

177,829,258,750

Growth of federally collectible revenue for the second quarter of 2026 (1-2)

1,671,790,375,184

Audit Fund 2013

13,337,194,406

Audit and Collection Fund 2026

34,234,574,096

Audit and Collection Fund growth 2026

(5-4)

20,897,379,690

6.1) First part 30% of 2026 growth (3 x 30%)

6,269,213,907

6.2) Second part 10% of 2026 growth (3 x10%)

2,089,737,969

6.3) Third part 30% of 2026 growth (3 x30%)

6,269,213,907

6.4) Fourth part 30% of 2026 growth (3 x 30%)

6,269,213,907

Total

Audit and Collection Fund 2026 (4+6)

34,234,574,096

Table 27.

Calculation of the participation coefficients of the first part of the growth of the Audit and Collection Fund for 2026.

Figures

CV Result

Entities

GDP

Virtual 2025 (CV)

CV as %

Population e/

as % GDP

Participation

2024

(Pesos)

of GDP

2026

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6=(5/ Σ 5)100)

Aguascalientes

435,924,518

75,650,090

0.0173539

1,531,396

26,576

1.667648%

Baja California

1,294,477,582

85,480,161

0.0066034

3,830,329

25,293

1.587178%

Baja California Sur

252,768,859

36,876,038

0.0145888

928,591

13,547

0.850088%

Campeche

522,953,325

582,284

0.0001113

935,371

104

0.006535%

Coahuila

1,238,076,976

35,665,380

0.0028807

3,590,747

10,344

0.649087%

Colima

214,770,793

7,646,292

0.0035602

762,355

2,714

0.170315%

Chiapas

530,926,151

16,278,682

0.0030661

5,891,372

18,063

1.133497%

Chihuahua

1,286,224,656

180,009,961

0.0139952

4,015,493

56,198

3.526447%

Ciudad de México

5,021,817,466

123,702,300

0.0024633

9,336,468

22,998

1.443172%

Durango

454,692,285

209,500,394

0.0460752

1,968,132

90,682

5.690367%

Guanajuato

1,520,603,357

260,054,762

0.0171021

6,402,249

109,492

6.870688%

Guerrero

432,049,345

14,039,942

0.0032496

3,569,633

11,600

0.727904%

Hidalgo

587,732,486

128,416,431

0.0218495

3,215,821

70,264

4.409116%

Jalisco

2,534,263,696

91,882,236

0.0036256

8,750,952

31,727

1.990920%

México

3,059,207,706

834,987,922

0.0272943

17,753,727

484,575

30.407418%

Michoacán

924,007,246

115,022,582

0.0124482

4,945,881

61,567

3.863404%

Morelos

353,709,556

1,965,070

0.0005556

1,988,503

1,105

0.069323%

Nayarit

224,668,851

3,024,897

0.0013464

1,279,298

1,722

0.108083%

Nuevo León

2,704,699,152

26,301,340

0.0009724

6,234,433

6,063

0.380430%

Oaxaca

632,287,912

131,933,855

0.0208661

4,178,688

87,193

5.471421%

Puebla

1,191,656,203

100,344,282

0.0084206

6,638,706

55,902

3.507873%

Querétaro

803,693,959

227,505,951

0.0283075

2,535,155

71,764

4.503243%

Quintana Roo

515,654,002

263,173,410

0.0510368

1,975,372

100,817

6.326322%

San Luis Potosí

780,605,507

32,269,789

0.0041339

2,951,151

12,200

0.765552%

Sinaloa

711,064,348

277,114,874

0.0389718

3,085,699

120,255

7.546112%

Sonora

1,106,799,464

100,508,531

0.0090810

3,035,624

27,567

1.729819%

Tabasco

695,544,144

29,737,675

0.0042755

2,578,825

11,026

0.691868%

Tamaulipas

1,007,948,890

25,985,781

0.0025781

3,602,540

9,288

0.582807%

Tlaxcala

200,248,308

19,309,536

0.0096428

1,426,175

13,752

0.862968%

Veracruz

1,447,774,025

16,711,771

0.0011543

8,066,173

9,311

0.584262%

Yucatán

548,664,528

57,506,618

0.0104812

2,456,821

25,750

1.615858%

Zacatecas

347,383,977

8,529,933

0.0024555

1,689,186

4,148

0.260275%

Totals

33,582,899,273

3,537,718,770

0.3905471

131,150,866

1,593,

(1)

(2=1/ å 1)

(3)

(4=2*3)

(5=(4/ å 4)100)

Aguascalientes

1,520,480

0.003282

1,531,396

5,026

0.076386%

Baja California

54,279,803

0.117158

3,830,329

448,752

6.820525%

Baja California Sur

500,253

0.001080

928,591

1,003

0.015239%

Campeche

0.000000

935,371

0.000000%

Coahuila

272,163

0.000587

3,590,747

2,109

0.032059%

Colima

0.000000

762,355

0.000000%

Chiapas

936,036

0.002020

5,891,372

11,903

0.180906%

Chihuahua

15,598,564

0.033668

4,015,493

135,193

2.054788%

Ciudad de México

17,669,651

0.038138

9,336,468

356,076

5.411953%

Durango

0.000000

1,968,132

0.000000%

Guanajuato

29,202,546

0.063031

6,402,249

403,539

6.133336%

Guerrero

0.000000

3,569,633

0.000000%

Hidalgo

0.000000

3,215,821

0.000000%

Jalisco

12,849,157

0.027734

8,750,952

242,696

3.688701%

México

57,216,992

0.123497

17,753,727

2,192,535

33.324069%

Michoacán

2,392,800

0.005165

4,945,881

25,544

0.388234%

Morelos

0.000000

1,988,503

0.000000%

Nayarit

0.000000

1,279,298

0.000000%

Nuevo León

96,441,650

0.208160

6,234,433

1,297,758

19.724457%

Oaxaca

0.000000

4,178,688

0.000000%

Puebla

39,344,791

0.084922

6,638,706

563,771

8.568684%

Querétaro

0.000000

2,535,155

0.000000%

Quintana Roo

230,552

0.000498

1,975,372

983

0.014940%

San Luis Potosí

61,358,401

0.132436

2,951,151

390,839

5.940307%

Sinaloa

6,492,340

0.014013

3,085,699

43,240

0.657201%

Sonora

58,182,093

0.125580

3,035,624

381,214

5.794030%

Tabasco

0.000000

2,578,825

0.000000%

Tamaulipas

6,483,277

0.013994

3,602,540

50,412

0.766208%

Tlaxcala

0.000000

1,426,175

0.000000%

Veracruz

1,194,590

0.002578

8,066,173

20,798

0.316104%

Yucatán

1,139,906

0.002460

2,456,821

6,045

0.091873%

Zacatecas

0.000000

1,689,186

0.000000%

Totales

463,306,046

1.000000

131,150,866

6,579,435

100.000000%

1/ Preliminary coefficients.

e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website (www.inegi.org.mx).

Table 29.

Calculation of the participation coefficients for the third part of the growth of the Supervision and Collection Fund for 2026.

Result

Variation

Population e/

variation R

Participation

Entities

2024

2025

2025/2024

2026

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

5,384,140,862

5,999,239,609

1.114243

1,531,396

1,706,347

1.140645%

Baja California

29,484,012,362

32,050,362,891

1.087042

3,830,329

4,163,729

2.783335%

Baja California Sur

5,736,083,240

6,240,882,605

1.088004

928,591

1,010,311

0.675364%

Campeche

3,605,167,152

3,313,630,825

0.919134

935,371

859,731

0.574706%

Coahuila

13,249,731,591

16,399,735,233

1.237741

3,590,747

4,444,415

2.970966%

Colima

2,781,620,079

3,126,852,128

1.124112

762,355

856,972

0.572862%

Chiapas

5,216,080,441

8,053,623,880

1.543999

5,891,372

9,096,273

6.080602%

Chihuahua

26,119,425,044

29,378,013,855

1.124757

4,015,493

4,516,455

3.019123%

Ciudad de México

83,248,412,524

103,599,810,122

1.244466

9,336,468

11,618,916

7.766918%

Durango

5,165,207,847

5,695,831,479

1.102730

1,968,132

2,170,319

1.450797%

Guanajuato

20,655,474,078

22,628,728,014

1.095532

6,402,249

7,013,867

4.688573%

Guerrero

4,116,571,342

5,343,602,918

1.298071

3,569,633

4,633,638

3.097456%

Hidalgo

5,795,807,597

6,359,045,350

1.097180

3,215,821

3,528,335

2.358593%

Jalisco

32,342,104,929

37,400,090,365

1.156390

8,750,952

10,119,514

6.764610%

México

50,154,698,531

53,147,294,196

1.059667

17,753,727

18,813,044

12.575990%

Michoacán

9,111,204,420

9,995,352,838

1.097040

4,945,881

5,425,828

3.627013%

Morelos

4,622,484,543

5,098,806,088

1.103044

1,988,503

2,193,407

1.466231%

Nayarit

3,580,532,424

4,160,780,168

1.162056

1,279,298

1,486,616

0.993761%

Nuevo León

40,632,791,075

44,971,267,966

1.106773

6,234,433

6,900,101

4.612523%

Oaxaca

5,023,050,899

5,676,564,891

1.130103

4,178,688

4,722,348

3.156756%

Puebla

11,122,445,539

12,070,661,710

1.085252

6,638,706

7,204,672

4.816120%

Querétaro

15,221,679,435

16,610,144,570

1.091216

2,535,155

2,766,402

1.849262%

Quintana Roo

18,124,327,099

19,369,943,128

1.068726

1,975,372

2,111,132

1.411232%

San Luis Potosí

7,487,153,499

8,859,478,216

1.183291

2,951,151

3,492,069

2.334350%

Sinaloa

12,537,579,490

13,161,541,989

1.049767

3,085,699

3,239,266

2.165358%

Sonora

13,680,442,636

16,407,372,864

1.199331

3,035,624

3,640,717

2.433716%

Tabasco

4,346,228,391

4,819,016,505

1.108781

2,578,825

2,859,353

1.911397%

Tamaulipas

13,854,166,845

15,297,439,759

1.104176

3,602,540

3,977,839

2.659073%

Tlaxcala

2,013,001,528

2,196,216,088

1.091016

1,426,175

1,555,979

1.040128%

Veracruz

14,058,779,342

15,085,123,820

1.073004

8,066,173

8,655,034

5.785647%

Yucatán

7,530,932,633

8,921,829,182

1.184691

2,456,821

2,910,574

1.945637%

Zacatecas

4,819,410,776

5,425,831,297

1.125829

1,689,186

1,901,734

1.271256%

Totales

480,820,748,194

546,864,114,547

1.137355

131,150,866

149,594,938

100.000000%

R = Collection of local taxes and fees of the entity.

Source: R Public Accounts of the entities.

e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 30.

Calculation of the participation coefficients for the fourth part of the growth of the Supervision and Collection Fund for 2026.

ILD

R/ILD

Result

Population e/

variation IE

Participation

Entities

2025

2026

by population

coefficients 1/

(1)

(2)

(3=1/2)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

5,999,239,609

21,271,586,518

0.282031

1,531,396

431,901

1.245463%

Baja California

32,050,362,891

75,151,838,005

0.426475

3,830,329

1,633,539

4.710602%

Baja California Sur

6,240,882,605

16,964,413,755

0.367881

928,591

341,611

0.985096%

Campeche

3,313,630,825

14,951,064,491

0.221632

935,371

207,308

0.597810%

Coahuila

16,399,735,233

49,127,881,961

0.333817

3,590,747

1,198,653

3.456532%

Colima

3,126,852,128

11,347,177,691

0.275562

762,355

210,076

0.605792%

Chiapas

8,053,623,880

59,047,964,500

0.136391

5,891,372

803,531

2.317127%

Chihuahua

29,378,013,855

71,916,087,875

0.408504

4,015,493

1,640,345

4.730230%

Ciudad de México

103,599,810,122

236,454,111,543

0.438139

9,336,468

4,090,672

11.796189%

Durango

5,695,831,479

24,310,323,835

0.234297

1,968,132

461,127

1.329743%

Guanajuato

22,628,728,014

82,047,833,114

0.275799

6,402,249

1,765,735

5.091815%

Guerrero

5,343,602,918

35,519,896,701

0.150440

3,569,633

537,015

1.548578%

Hidalgo

6,359,045,350

32,727,763,081

0.194301

3,215,821

624,838

1.801833%

Jalisco

37,400,090,365

126,389,845,349

0.295911

8,750,952

2,589,499

7.467286%

México

53,147,294,196

232,542,137,764

0.228549

17,753,727

4,057,598

11.700814%

Michoacán

9,995,352,838

53,075,451,728

0.188323

4,945,881

931,425

2.685933%

Morelos

5,098,806,088

22,901,408,440

0.222642

1,988,503

442,723

1.276673%

Nayarit

4,160,780,168

16,699,026,766

0.249163

1,279,298

318,754

0.919184%

Nuevo León

44,971,267,966

116,723,959,891

0.385279

6,234,433

2,401,995

6.926584%

Oaxaca

5,676,564,891

43,708,884,250

0.129872

4,178,688

542,695

1.564959%

Puebla

12,070,661,710

71,011,975,024

0.169981

6,638,706

1,128,452

3.254093%

Querétaro

16,610,144,570

43,289,661,228

0.383698

2,535,155

972,733

2.805051%

Quintana Roo

19,369,943,128

41,095,516,469

0.471340

1,975,372

931,071

2.684911%

San Luis Potosí

8,859,478,216

37,002,368,236

0.239430

2,951,151

706,594

2.037591%

Sinaloa

13,161,541,989

43,042,440,808

0.305781

3,085,699

943,547

2.720887%

Sonora

16,407,372,864

50,750,768,497

0.323293

3,035,624

981,396

2.830033%

Tabasco

4,819,016,505

36,643,854,153

0.131510

2,578,825

339,140

0.977971%

Tamaulipas

15,297,439,759

54,551,948,149

0.280420

3,602,540

1,010,223

2.913160%

Tlaxcala

2,196,216,088

15,507,567,638

0.141622

1,426,175

201,978

0.582440%

Veracruz

15,085,123,820

108,339,591,805

0.139239

8,066,173

1,123,128

3.238741%

Yucatán

8,921,829,182

32,308,578,706

0.276144

2,456,821

678,437

1.956395%

Zacatecas

5,425,831,297

21,305,913,379

0.254663

1,689,186

430,173

1.240482%

Totales

546,864,114,547

1,897,728,841,347

0.288168

131,150,866

34,677,914

100.000000%

R = Collection of local taxes and fees of the entity.

Source: R Public Accounts of the entities.

ILD = Collection of taxes and fees collected in the entity, plus Branch 28.

e/ National Employment Survey of the first quarter of 2026, published on May 26, 2026 on the INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 31.

Distribution and integration of the Supervision and Collection Fund for the second quarter of 2026

(Pesos)

Supervision

Fund 2013

Growth of the Supervision and Collection Fund of 2026

First

Second

Third

Fourth

Entity

Part

Subtotal

Total

(1)

(2)

(3)

(4)

(5)

(6) = S (2) to (5)

(7 =1+6)

Aguascalientes

115,157,096

104,548,432

1,596,259

71,509,459

78,080,746

255,734,897

370,891,993

Baja California

327,996,822

99,503,587

142,531,099

174,493,251

295,317,746

711,845,684

1,039,842,506

Baja California Sur

67,064,946

53,293,841

318,456

42,340,037

61,757,790

157,710,123

224,775,070

Campeche

90,342,337

409,720

36,029,547

37,477,967

73,917,235

164,259,573

Coahuila

250,445,349

40,692,641

669,959

186,256,206

216,697,412

444,316,218

694,761,567

Colima

69,149,770

10,677,382

35,913,933

37,978,417

84,569,733

153,719,503

Chiapas

448,422,249

71,061,346

3,780,457

381,205,975

145,265,666

601,313,444

1,049,735,694

Chihuahua

330,999,416

221,080,503

42,939,679

189,275,273

296,548,254

749,843,709

1,080,843,125

Ciudad de México

1,248,872,838

90,475,570

113,095,645

486,924,696

739,528,345

1,430,024,255

2,678,897,093

Durango

150,006,426

356,741,262

90,953,568

83,364,420

531,059,250

681,065,676

Guanajuato

606,203,440

430,738,101

128,170,645

293,936,640

319,216,778

1,172,062,165

1,778,265,605

Guerrero

239,537,414

45,633,880

194,186,167

97,083,667

336,903,714

576,441,128

Hidalgo

200,017,590

276,416,923

147,865,215

112,960,756

537,242,894

737,260,484

Jalisco

747,416,511

124,815,039

77,084,177

424,087,880

468,140,153

1,094,127,250

1,841,543,761

México

1,570,008,318

1,906,306,062

696,385,714

788,415,696

733,549,048

4,124,656,520

5,694,664,838

Michoacán

311,199,037

242,205,087

8,113,072

227,385,199

168,386,866

646,090,225

957,289,262

Morelos

143,597,589

4,345,996

91,921,154

80,037,345

176,304,496

319,902,084

Nayarit

101,399,584

6,775,967

62,301,008

57,625,599

126,702,574

228,102,158

Nuevo León

451,788,665

23,849,964

412,189,463

289,168,931

434,242,378

1,159,450,736

1,611,239,402

Oaxaca

299,214,898

343,015,055

197,903,814

98,110,605

639,029,474

938,244,372

Puebla

490,029,258

219,916,062

179,063,048

301,932,885

204,006,049

904,918,044

1,394,947,302

Querétaro

194,948,615

282,317,915

115,934,194

175,854,653

574,106,762

769,055,377

Quintana Roo

130,863,148

396,610,649

312,214

88,473,160

168,322,789

653,718,812

784,581,960

San Luis Potosí

321,073,019

47,994,095

124,136,859

146,345,384

127,740,960

446,217,299

767,290,318

Sinaloa

531,907,626

473,081,925

13,733,782

135,750,933

170,578,215

793,144,854

1,325,052,480

Sonora

1,506,139,370

108,446,072

121,080,054

152,574,890

177,420,796

559,521,812

2,065,661,183

Tabasco

875,166,161

43,374,656

119,829,551

61,311,122

224,515,329

1,099,681,490

Tamaulipas

274,521,658

36,537,425

16,011,746

166,702,971

182,632,229

401,884,371

676,406,029

Tlaxcala

104,926,112

54,101,295

65,207,864

36,514,413

155,823,572

260,749,685

Veracruz

610,004,125

36,628,665

6,605,743

362,714,558

203,043,616

608,992,582

1,218,996,707

Yucatán

412,301,208

101,301,604

1,919,896

121,976,129

122,650,603

347,848,233

760,149,441

Zacatecas

116,473,809

16,317,183

79,697,740

77,768,500

173,783,423

290,257,232

Totales

13,337,194,406

6,269,213,907

2,089,737,969

6,269,213,907

20,897,379,690

34,234,574,096

Table 32.

Differences of the Supervision and Collection Fund (FOFIR) for the second quarter of 2026.

(Pesos)

Entity

Advance of the second

quarter

FOFIR of the second

quarter

Differences

Absolute

Rel%

Aguascalientes

307,772,599

370,891,993

63,119,394

20.5%

Baja California

643,319,505

1,039,842,506

396,523,001

61.6%

Baja California Sur

164,388,624

224,775,070

60,386,446

36.7%

Campeche

138,068,297

164,259,573

26,191,276

19.0%

Coahuila

514,064,148

694,761,567

180,697,419

35.2%

Colima

121,860,806

153,719,503

31,858,697

26.1%

Chiapas

756,536,997

1,049,735,694

293,198,697

38.8%

Chihuahua

742,427,579

1,080,843,125

338,415,546

45.6%

Ciudad de México

2,241,275,643

2,678,897,093

437,621,450

19.5%

Durango

530,075,990

681,065,676

150,989,686

28.5%

Guanajuato

1,402,472,396

1,778,265,605

375,793,209

26.8%

Guerrero

392,485,058

576,441,128

183,956,070

46.9%

Hidalgo

358,861,328

737,260,484

378,399,156

105.4%

Jalisco

1,266,665,379

1,841,543,761

574,878,382

45.4%

México

2,864,482,393

5,694,664,838

2,830,182,445

98.8%

Michoacán

579,030,006

957,289,262

378,259,256

65.3%

Morelos

246,181,972

319,902,084

73,720,112

29.9%

Nayarit

173,508,994

228,102,158

54,593,164

31.5%

Nuevo León

956,639,178

1,611,239,402

654,600,224

68.4%

Oaxaca

716,309,666

938,244,372

221,934,706

31.0%

Puebla

1,194,231,099

1,394,947,302

200,716,203

16.8%

Querétaro

487,961,582

769,055,377

281,093,795

57.6%

Quintana Roo

621,595,187

784,581,960

162,986,773

26.2%

San Luis Potosí

495,928,446

767,290,318

271,361,872

54.7%

Sinaloa

1,091,005,400

1,325,052,480

234,047,080

21.5%

Sonora

1,949,787,821

2,065,661,183

115,873,362

5.9%

Tabasco

989,910,471

1,099,681,490

109,771,019

11.1%

Tamaulipas

504,255,429

676,406,029

172,150,600

34.1%

Tlaxcala

221,975,556

260,749,685

38,774,129

17.5%

Veracruz

994,743,937

1,218,996,707

224,252,770

22.5%

Yucatán

652,692,908

760,149,441

107,456,533

16.5%

Zacatecas

211,921,582

290,257,232

78,335,650

37.0%

Totales

24,532,435,976

34,234,574,096

9,702,138,122

39.5%

Third.- The participations of the funds and other collectable 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 income effectively collected, by the change of the coefficients and, if applicable, by the differences derived from the adjustments to the provisional payments and of the adjustments corresponding to the fiscal year 2026.

Respectfully.

Mexico City, on

August 06, 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 Fiscal Prosecutor's Office, of the Federal Fiscal Prosecutor's Office for Amparos, of the Federal Fiscal Prosecutor's Office for Legislation and Consultation, of the Federal Fiscal Prosecutor's Office for Financial Affairs and of the Federal Fiscal Prosecutor's Office 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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