Agreement Disclosing the Report on Participable Federal Revenue and Federal Participations, as well as Calculation Procedures, for March 2025

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DOF: 15/04/2025

AGREEMENT by which the report on participable federal revenue and federal participations, as well as the calculation procedures, for the month of March 2025 is made known.

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

AGREEMENT 51/2025

AGREEMENT BY WHICH THE REPORT ON PARTICIPABLE FEDERAL REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF MARCH 2025 IS MADE KNOWN.

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, based on the provisions of articles 31 of the Organic Law of the Federal Public Administration; 26 of the Law of the Tax Administration Service, and 3, 6 and 11, fraction XX of the Internal Regulations of the Ministry of Finance and Public Credit, and

CONSIDERING

·

The integration of the participable federal revenue of the month of February 2025, with which the participations in federal revenues for the month of March 2025 were calculated, in accordance 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; the 0.136% of the participable federal revenue corresponding to municipalities bordering the border or the coasts where goods entering or leaving the country that are imported or exported physically enter or exit, and the transfer of the Mexican Oil Fund for Stabilization and Development, to municipalities bordering the border or coasts through which the country's hydrocarbons are physically exported;

·

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 in the special tax on production and services; the 0.136% of the participable federal revenue corresponding to municipalities bordering the border or the coasts where goods entering or leaving the country that are imported or exported physically enter or exit, and the transfer of the Mexican Oil Fund for Stabilization and Development, to municipalities bordering the border or coasts through which the country's hydrocarbons are physically exported, with which the distribution of the participations of March 2025 was carried out, in accordance 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 Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the special tax on production and services; the participations of the 0.136% of the participable federal revenue corresponding to municipalities bordering the border or the coasts where goods entering or leaving the country that are imported or exported physically enter or exit, of the month of March 2025; the calculation of the transfer of the Mexican Oil Fund for Stabilization and Development, to municipalities bordering the border or coasts through which the country's hydrocarbons are physically exported, of the month of March 2025, in accordance with articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Fiscal Coordination Law.

AGREEMENT

First.-

In compliance with the obligation contained in article 26 of the Tax Administration Service Law, in the tables listed below, the participable federal revenue of February 2025, the participations in federal revenues for the month of March 2025, as well as the procedure followed in the determination and integration of the same, by federal entities and, where applicable, by municipalities, are made known. The figures corresponding to the month of March 2025 do not include deductions derived from financial commitments contracted by the federal entities.

·

Table 1. Participable federal revenue of February 2025, applicable for the calculation of participations for the month of March 2025, in accordance with articles 2nd and 7th of the Fiscal Coordination Law.

·

Table 2. Integration of participation funds for March 2025, in accordance with the provisions of 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 Participation Fund 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 Participation Fund 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 Participation Fund for 2025, in accordance with article 2nd of the Fiscal Coordination Law.

·

Table 6. Reimbursement of 80% of the revenue of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund of March 2025, in accordance with article 2nd of the Fiscal Coordination Law.

·

Table 7. Integration of the General Participation Fund of March 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 2024, in accordance with article 2nd-A, fraction III of the Fiscal Coordination Law.

·

Table 10. Distribution and integration of the Municipal Development Fund of March 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 for the 2023 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 2024, in accordance with article 3rd-A of the Fiscal Coordination Law.

·

Table 13. Participations in the special tax on production and services of March 2025, in accordance with articles 3rd-A and 7th of the Fiscal Coordination Law.

·

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

·

Table 15. Calculation of non-mining per capita state GDP, 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 February 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 March 2025, in accordance with article 4th-B of the Fiscal Coordination Law.

·

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

·

Table 23. Determination of the coefficients of the participations for the 0.136% of the participable federal revenue for the 2024 exercise, in accordance with article 2nd-A, fraction I of the Fiscal Coordination Law.

·

Table 24. Provisional participations for the 0.136% of the participable federal revenue of March 2025, in accordance with articles 2nd-A, fraction I and 7th of the Fiscal Coordination Law.

·

Table 25. Calculation and distribution of participations to municipalities for which hydrocarbons are exported of March 2025, in accordance with article 2nd-A, fraction II of the Fiscal Coordination Law.

Table 1.

Participable federal revenue of February 2025, p/ applicable for the calculation of participations for the month of March 2025.

Concepts

Thousands of pesos

Tax Revenues

391,418,892

Income 1/

188,741,795

Value Added

141,620,978

Special on Production and Services

42,875,505

Article 2nd, fraction I, subsection D)

28,150,753

Alcoholic Beverages

2,373,148

Beers

3,507,647

Tobaccos

1,566,630

Energy Drinks

10,373

Telecommunications

634,078

Flavored beverages

2,221,504

Non-Basic Foods with High Caloric Density

3,462,020

Pesticides

142,852

Fossil Fuels

804,564

Other withholdings

1,935

Import

14,029,640

Export

0

Surcharges and updates

4,101,487

Not Included 2/

7,370

Mining Right

42,117

Petroleum

20,147,386

Mexican Oil Fund for Stabilization and Development 3/

20,147,594

ISR contracts and assignments 3/

-61

Ordinary right on hydrocarbons 4/

-147

Gross Participable Federal Revenue 5/

411,566,277

Less:

4,228,780

20% of Alcoholic Beverages

474,630

20% of Beers

701,529

8% of Tobaccos

125,330

Economic Incentives

2,902,291

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

25,000

Participable Federal Revenue 6/

407,337,497

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

Transitory Provisions of the ISR Law for 2020).

2/ Numeral 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 Settlement or Payment.

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

4/ 85.31% of the refund paid by the SAT for balances in favor of Pemex generated by overpayments and in accordance with article 261 of

the Federal Rights Law in force until 2014.

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

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

Table 2.

Integration of participation funds

of March 2025.

(Pesos)

Concepts

Amount

Participable Federal Revenue

1. Participable federal revenue of March 2025

407,337,497,196

2. Participable federal revenue of 2007

110,761,689,167

3. Growth (1-2)

296,575,808,029

General Participation Fund

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

22,152,337,833

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

59,315,161,606

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

35,589,096,964

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

17,794,548,482

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

5,931,516,161

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

81,467,499,439

Municipal Development Fund

7. Participable federal revenue of March 2013

177,829,258,750

8. Growth (1-7)

229,508,238,446

9. Municipal development fund base 2013

1,778,292,588

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

2,295,082,384

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

1,606,557,669

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

688,524,715

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

4,073,374,972

Participations in the Special Tax on Production and Services

12. Participations for processed tobacco

125,330,410

13. Participations for beer

701,529,441

14. Participations for alcoholic beverages

474,629,594

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

1,301,489,446

Participations for the 0.136% of Participable Federal Revenue

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

553,978,996

Hydrocarbon Extraction Fund of March 2025

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

191,576,608

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

95,788,304

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

95,788,304

20. Hydrocarbon extraction fund (18+19)

191,576,608

Compensation Fund of February 2025

21. Revenue from gasoline and diesel in accordance with article 2nd-A, fraction II of the Special Tax Law

on Production and Services of February 2025

2,332,257,450

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

on Production and Services of February 2025

424,046,809

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

on Production and Services reported by entities in January 2025

112,143

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

on Production and Services reported by entities in January 2025

20,390

25. Total Compensation Fund to be distributed for February 2025 (22+24)

424,067,199

Table 3.

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

Fund for 2025.

Result

GDP

GDP

Variation

Population e/

variation GDP

Participation

Entities

2022

2023

2023/2022

2024

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/

S 5)100)

Aguascalientes

383,282,123

423,484,081

1.104889

1,493,459

1,650,106

1.175923

Baja California

1,142,603,193

1,249,622,611

1.093663

3,779,050

4,133,006

2.945324

Baja California Sur

219,669,422

235,778,003

1.073331

872,439

936,416

0.667323

Campeche

489,033,198

598,034,988

1.222892

949,481

1,161,113

0.827450

Coahuila

1,149,719,362

1,179,582,314

1.025974

3,457,516

3,547,322

2.527945

Colima

183,325,859

205,511,106

1.121015

719,445

806,509

0.574746

Chiapas

462,006,038

497,691,920

1.077241

5,914,879

6,371,751

4.540732

Chihuahua

1,118,360,576

1,233,960,075

1.103365

3,900,629

4,303,818

3.067050

Mexico City

4,293,744,112

4,717,467,388

1.098684

9,352,517

10,275,460

7.322650

Durango

384,766,924

411,812,840

1.070292

1,890,563

2,023,454

1.441984

Guanajuato

1,348,256,169

1,406,886,305

1.043486

6,313,504

6,588,052

4.694875

Guerrero

385,748,969

410,058,376

1.063019

3,603,188

3,830,256

2.729574

Hidalgo

517,530,286

544,664,791

1.052431

3,222,994

3,391,978

2.417242

Jalisco

2,226,264,286

2,385,008,623

1.071305

8,732,495

9,355,168

6.666818

Mexico

2,691,712,375

2,886,718,990

1.072447

17,728,216

19,012,573

13.549021

Michoacán

824,738,837

880,181,618

1.067225

4,943,602

5,275,934

3.759814

Morelos

317,630,152

337,622,495

1.062942

1,964,164

2,087,793

1.487834

Nayarit

205,702,911

218,881,115

1.064064

1,237,293

1,316,559

0.938226

Nuevo León

2,343,428,703

2,502,822,694

1.068017

6,130,641

6,547,631

4.666070

Oaxaca

511,669,574

579,906,753

1.133362

4,242,791

4,808,617

3.426780

Puebla

1,023,122,372

1,099,139,450

1.074299

6,586,805

7,076,199

5.042745

Querétaro

716,340,929

765,387,320

1.068468

2,530,655

2,703,924

1.926910

Quintana Roo

429,460,083

511,382,169

1.190756

1,917,252

2,282,979

1.626930

San Luis Potosí

675,037,080

748,687,946

1.109106

2,874,010

3,187,583

2.271582

Sinaloa

660,735,354

691,620,412

1.046743

3,169,760

3,317,926

2.364469

Sonora

1,003,513,520

1,067,769,639

1.064031

3,039,967

3,234,620

2.305102

Tabasco

722,450,102

767,010,176

1.061679

2,537,961

2,694,500

1.920195

Tamaulipas

902,032,742

942,713,904

1.045099

3,575,756

3,737,021

2.663131

Tlaxcala

179,091,410

188,747,610

1.053918

1,469,900

1,549,154

1.103981

Veracruz

1,258,451,998

1,355,925,780

1.077455

8,093,517

8,720,403

6.214462

Yucatán

459,087,599

506,564,508

1.103416

2,375,403

2,621,057

1.867857

Zacatecas

287,536,039

304,920,279

1.060459

1,674,227

1,775,450

1.265247

Totals

29,516,052,297

31,855,566,279

34.645075

130,294,079

140,324,331

100.000000

Source: GDP INEGI, December 06, 2024.

GDP. In thousands of current pesos.

e/ National Employment Survey of the fourth quarter of 2024, published on February 25, 2025 on the 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 2025.

Growth IE p/

Result

Mean

Population e/

moving average

Participation

Entities

2021/2020

2022/2021

2023/2022

moving average IE

2024

by population

coefficients 1/

(1)

(2)

(3)

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

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.148

1.054

1.169

1.123

1,493,459

1,677,796

1.116451

Baja California

1.158

1.206

1.286

1.217

3,779,050

4,598,020

3.059648

Baja California Sur

1.308

1.281

1.142

1.244

872,439

1,084,944

0.721951

Campeche

1.075

1.217

1.201

1.164

949,481

1,105,181

0.735417

Coahuila

1.136

1.215

1.027

1.126

3,457,516

3,892,590

2.590236

Colima

1.223

1.106

1.089

1.139

719,445

819,784

0.545507

Chiapas

1.068

1.164

1.085

1.106

5,914,879

6,539,699

4.351694

Chihuahua

1.188

1.352

1.092

1.211

3,900,629

4,722,628

3.142565

Mexico City

1.090

1.140

1.105

1.112

9,352,517

10,398,168

6.919225

Durango

1.112

1.128

1.320

1.186

1,890,563

2,242,649

1.492320

Guanajuato

1.171

1.203

1.114

1.163

6,313,504

7,340,786

4.884759

Guerrero

1.021

1.200

1.078

1.100

3,603,188

3,961,911

2.636364

Hidalgo

1.173

1.089

1.220

1.161

3,222,994

3,740,680

2.489150

Jalisco

1.154

1.171

1.150

1.158

8,732,495

10,116,472

6.731776

Mexico

1.164

1.127

1.111

1.134

17,728,216

20,099,070

13.374469

Michoacán

1.055

1.406

0.976

1.146

4,943,602

5,662,996

3.768312

Morelos

1.177

1.130

1.091

1.133

1,964,164

2,225,002

1.480577

Nayarit

1.229

1.424

1.143

1.265

1,237,293

1,565,475

1.041710

Nuevo León

1.108

1.286

1.136

1.176

6,130,641

7,212,234

4.799217

Oaxaca

1.179

1.135

1.138

1.151

4,242,791

4,882,318

3.248827

Puebla

1.113

1.178

1.129

1.140

6,586,805

7,507,805

4.995898

Querétaro

1.167

1.359

1.091

1.206

2,530,655

3,052,094

2.030947

Quintana Roo

1.248

1.228

1.349

1.275

1,917,252

2,444,136

1.626395

San Luis Potosí

1.080

1.186

1.222

1.162

2,874,010

3,340,860

2.223099

Sinaloa

1.140

1.128

1.061

1.110

3,169,760

3,517,552

2.340675

Sonora

1.158

1.191

1.121

1.157

3,039,967

3,516,566

2.340019

Tabasco

1.282

1.131

1.188

1.200

2,537,961

3,046,616

2.027301

Tamaulipas

1.091

1.120

1.100

1.104

3,575,756

3,946,097

2.625841

Tlaxcala

1.197

1.171

1.185

1.184

1,469,900

1,741,036

1.158533

Veracruz

1.110

1.240

1.054

1.135

8,093,517

9,183,015

6.110629

Yucatán

1.463

1.380

1.099

1.314

2,375,403

3,120,595

2.076529

Zacatecas

1.397

0.970

1.171

1.179

1,674,227

1,974,609

1.313959

Totals

1.143

1.195

1.129

37.379

130,294,079

150,279,385

100.000000

IE. Revenue from taxes and local rights.

e/ National Employment Survey of the fourth quarter of 2024, published on February 25, 2025 on the INEGI website

(www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 5.

Calculation of the participation coefficients of the third part of the growth of the General Participation

Fund for 2025.

Taxes and

Result

rights (IE)

Population e/

IE 2023

Participation

Entities

local taxes of 2023 p/

2024

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

4,806,773,940

1,493,459

7,178,719,801,165,620

0.245457

Baja California

26,569,083,541

3,779,050

100,405,895,157,279,000

3.433106

Baja California Sur

5,427,126,085

872,439

4,734,836,454,401,520

0.161895

Campeche

3,614,139,570

949,481

3,431,556,852,863,780

0.117333

Coahuila

10,784,011,355

3,457,516

37,285,891,803,679,300

1.274890

Colima

2,568,041,897

719,445

1,847,564,902,637,530

0.063172

Chiapas

4,883,228,856

5,914,879

28,883,707,809,709,300

0.987600

Chihuahua

25,143,431,565

3,900,629

98,075,198,321,915,400

3.353415

Mexico City

77,114,031,038

9,352,517

721,210,286,221,423,000

24.659823

Durango

4,724,426,037

1,890,563

8,931,825,061,788,830

0.305399

Guanajuato

19,357,605,854

6,313,504

122,214,321,992,430,000

4.178786

Guerrero

4,079,783,124

3,603,188

14,700,225,593,673,300

0.502634

Hidalgo

5,537,920,984

3,222,994

17,848,686,102,584,700

0.610287

Jalisco

29,564,918,964

8,732,495

258,175,507,027,837,000

8.827609

Mexico

43,415,670,455

17,728,216

769,682,383,617,263,000

26.317195

Michoacán

8,562,558,171

4,943,602

42,329,879,699,568,600

1.447355

Morelos

4,175,923,314

1,964,164

8,202,198,239,628,450

0.280452

Nayarit

3,326,369,086

1,237,293

4,115,693,185,647,930

0.140725

Nuevo León

38,356,668,426

6,130,641

235,150,964,075,780,000

8.040347

Oaxaca

4,309,023,387

4,242,791

18,282,285,643,922,700

0.625113

Puebla

10,446,739,981

6,586,805

68,810,639,138,640,500

2.352793

Querétaro

14,234,588,138

2,530,655

36,022,831,643,282,200

1.231703

Quintana Roo

16,507,121,750

1,917,252

31,648,312,189,833,600

1.082128

San Luis Potosí

7,040,917,889

2,874,010

20,235,668,421,820,000

0.691904

Sinaloa

12,063,229,329

3,169,760

38,237,541,797,193,700

1.307429

Sonora

12,592,644,443

3,039,967

38,281,223,548,875,800

1.308922

Tabasco

4,158,228,901

2,537,961

10,553,422,779,328,600

0.360846

Tamaulipas

12,556,348,494

3,575,756

44,898,438,465,511,500

1.535180

Tlaxcala

1,918,705,511

1,469,900

2,820,305,230,383,720

0.096433

Veracruz

13,013,156,624

8,093,517

105,322,204,357,164,000

3.601206

Yucatán

7,230,462,687

2,375,403

17,175,262,757,684,000

0.587261

Zacatecas

4,744,504,508

1,674,227

7,943,377,548,228,880

0.271602

Totals

442,827,383,901

130,294,079

2,924,636,855,443,140,000

100.000000

Source: Public Accounts of the entities.

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

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

p/ Preliminary.

1/ Preliminary coefficients.

Table 6.

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

(Pesos)

Update to 80% BET June 2025 e/ from 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 11,431,317 235,766,340

Tabasco 2,462,672 50,791,625

Tamaulipas 1,967,010 40,568,794

Tlaxcala 17,902 369,222

Veracruz 9,805,475 202,234,000

Yucatán 1,183,000 24,398,902

Zacatecas 853,445 17,601,962

Totals 90,307,069 1,862,547,175

e/ Estimated.

Table 7.

Integration of the General Participation Fund for March 2025.

(Pesos)

Fund General Participation Fund growth 2025 General First Second Third Reimbursement Participation Part Part Part BET Total from 2007 C 1 C 2 C 3 2025

Aguascalientes 253,448,939 418,500,344 198,667,491 14,559,309 1,354,706 886,530,789

Baja California 635,563,001 1,048,214,272 544,450,551 203,635,261 5,078,469 2,436,941,554

Baja California Sur 160,245,947 237,494,052 128,467,918 9,602,819 1,327,602 537,138,339

Campeche 226,439,168 294,481,840 130,864,185 6,959,611 1,397,126 660,141,930

Coahuila 538,189,157 899,672,808 460,920,736 75,620,284 3,862,974 1,978,265,960

Colima 164,236,610 204,547,019 97,070,445 3,747,084 556,534 470,157,693

Chiapas 1,004,369,892 1,616,005,343 774,364,288 58,579,642 12,517,795 3,465,836,959

Chihuahua 629,999,297 1,091,535,572 559,205,303 198,908,327 14,001,288 2,493,649,787

Mexico City 2,744,713,747 2,606,064,996 1,231,244,767 1,462,701,415 1,670,577 8,046,395,503

Durango 288,519,244 513,188,948 265,551,589 18,114,818 7,280,149 1,092,654,747

Guanajuato 855,324,839 1,670,863,742 869,220,811 247,865,380 4,406,155 3,647,680,927

Guerrero 493,273,999 971,430,701 469,129,023 29,813,830 563,827 1,964,211,379

Hidalgo 395,380,932 860,274,437 442,933,076 36,199,287 466,707 1,735,254,440

Jalisco 1,432,795,987 2,372,660,328 1,197,889,197 523,611,056 16,459,618 5,543,416,187

Mexico 2,800,368,390 4,821,974,190 2,379,926,446 1,561,008,673 375,120 11,563,652,819

Michoacán 629,287,410 1,338,083,873 670,554,066 85,850,100 4,219,528 2,727,994,977

Morelos 323,614,323 529,506,613 263,462,005 16,635,047 776,838 1,133,994,826

Nayarit 217,191,062 333,906,136 185,367,507 8,347,122 1,407,136 746,218,962

Nuevo León 1,061,831,201 1,660,612,159 853,998,963 476,914,507 5,237,564 4,058,594,394

Oaxaca 538,451,268 1,219,562,891 578,114,157 37,078,680 1,048,847 2,374,255,843

Puebla 889,073,482 1,794,667,549 888,997,558 139,556,273 2,099,039 3,714,393,900

Querétaro 376,413,841 685,769,915 361,397,815 73,058,646 2,467,613 1,499,107,830

Quintana Roo 265,685,776 579,009,868 289,409,631 64,186,593 92,690 1,198,384,558

San Luis Potosí 414,546,142 808,435,685 395,590,487 41,040,375 2,732,727 1,662,345,416

Sinaloa 533,055,947 841,493,230 416,512,508 77,550,345 16,167,397 1,884,779,427

Sonora 552,077,699 820,365,141 416,395,854 77,638,937 19,647,195 1,886,124,826

Tabasco 919,495,148 683,379,902 360,749,140 21,403,614 4,232,635 1,989,260,439

Tamaulipas 623,742,505 947,784,224 467,256,511 91,059,447 3,380,733 2,133,223,420

Tlaxcala 229,036,641 392,896,793 206,155,638 5,719,919 30,768 833,839,761

Veracruz 1,338,567,778 2,211,671,062 1,087,358,809 213,606,129 16,852,833 4,868,056,611

Yucatán 350,185,660 664,753,276 369,509,010 34,833,504 2,033,242 1,421,314,691

Zacatecas 267,212,803 450,290,053 233,812,997 16,110,127 1,466,830 968,892,811

Totals 22,152,337,833 35,589,096,964 17,794,548,482 5,931,516,161 155,212,265 81,622,711,704

Table 8.

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

Water and property tax collection Result 2022 2023 Variation Population e/ Variation Participation Entities 2023/2022 2024 by population coefficients 1/ (1) (2) (3=2/1) (4) (5=3*4) (6= (5/ S 5)100)

Aguascalientes 2,038,150,807 2,207,122,394 1.082904 1,493,459 1,617,273 1.138476

Baja California 9,819,543,381 12,057,564,919 1.227915 3,779,050 4,640,352 3.266565

Baja California Sur 2,056,148,579 2,462,231,484 1.197497 872,439 1,044,743 0.735444

Campeche 481,481,323 521,998,784 1.084152 949,481 1,029,381 0.724631

Coahuila 3,982,043,282 4,352,564,104 1.093048 3,457,516 3,779,231 2.660381

Colima 1,369,295,578 1,484,931,675 1.084449 719,445 780,202 0.549221

Chiapas 1,552,682,575 1,744,005,137 1.123221 5,914,879 6,643,714 4.676827

Chihuahua 7,698,363,017 8,865,227,370 1.151573 3,900,629 4,491,859 3.162034

Mexico City 29,594,163,376 31,486,327,492 1.063937 9,352,517 9,950,490 7.004624

Durango 1,309,258,567 1,334,905,929 1.019589 1,890,563 1,927,598 1.356928

Guanajuato 7,888,670,646 8,541,908,458 1.082807 6,313,504 6,836,307 4.812402

Guerrero 1,818,921,792 1,948,086,444 1.071012 3,603,188 3,859,056 2.716574

Hidalgo 2,139,239,802 2,273,811,624 1.062906 3,222,994 3,425,741 2.411542

Jalisco 11,642,921,010 11,989,654,420 1.029781 8,732,495 8,992,554 6.330288

Mexico 14,537,071,223 15,655,134,223 1.076911 17,728,216 19,091,714 13.439568

Michoacán 3,089,137,724 3,360,450,841 1.087828 4,943,602 5,377,789 3.785682

Morelos 1,755,085,451 1,992,262,825 1.135137 1,964,164 2,229,596 1.569519

Nayarit 926,252,229 933,018,792 1.007305 1,237,293 1,246,332 0.877352

Nuevo León 12,038,221,711 13,238,060,362 1.099669 6,130,641 6,741,676 4.745787

Oaxaca 750,013,172 785,553,577 1.047386 4,242,791 4,443,841 3.128232

Puebla 3,285,172,628 3,663,252,126 1.115087 6,586,805 7,344,858 5.170396

Querétaro 5,528,442,802 6,089,114,278 1.101416 2,530,655 2,787,303 1.962116

Quintana Roo 5,306,926,980 5,916,680,527 1.114898 1,917,252 2,137,540 1.504716

San Luis Potosí 1,993,004,246 2,449,054,350 1.228825 2,874,010 3,531,657 2.486101

Sinaloa 4,976,720,472 5,127,365,283 1.030270 3,169,760 3,265,708 2.298888

Sonora 4,215,429,086 4,498,545,546 1.067162 3,039,967 3,244,137 2.283703

Tabasco 582,915,438 584,669,981 1.003010 2,537,961 2,545,600 1.791969

Tamaulipas 4,113,340,927 4,561,458,079 1.108942 3,575,756 3,965,307 2.791369

Tlaxcala 426,348,459 451,672,513 1.059398 1,469,900 1,557,208 1.096193

Veracruz 4,235,035,707 4,628,462,870 1.092898 8,093,517 8,845,390 6.226692

Yucatán 1,628,017,833 1,925,506,884 1.182731 2,375,403 2,809,462 1.977715

Zacatecas 1,263,421,441 1,412,961,700 1.118361 1,674,227 1,872,391 1.318065

Totals 154,041,441,264 168,543,564,990 1.094144 130,294,079 142,056,012 100.000000

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

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 9.

Calculation of the participation coefficients for 30% of the growth of the Municipal Development Fund for 2024.

Property tax in coordinated municipalities with the entity in its administration Population 2020 coordinated municipalities administration property tax d/ Variation Minimum Value Result Entities (quotient) min (3), 2 Minimum value Participation 2022 2023 2023/2022 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 165,650,891 239,178,216 1.443869 1.443869 476,617 688,173 0.880795

Baja California 0 0 0 0 0 0 0.000000

Baja California Sur 0 0 0 0 0 0 0.000000

Campeche 233,059,238 238,229,868 1.022186 1.022186 928,363 948,960 1.214577

Coahuila 579,068,372 626,583,136 1.082054 1.082054 1,071,443 1,159,359 1.483868

Colima 0 0 0 0 0 0 0.000000

Chiapas 65,477,133 68,156,291 1.040917 1.040917 1,334,122 1,388,711 1.777416

Chihuahua 2,630,321,484 2,936,630,440 1.116453 1.116453 3,489,381 3,895,730 4.986159

Mexico City 21,536,204,058 22,934,902,848 1.064946 1.064946 9,209,944 9,808,097 12.553418

Durango 543,306,872 515,767,637 0.949312 0.949312 1,832,650 1,739,756 2.226720

Guanajuato 3,153,781,200 3,337,556,815 1.058272 1.058272 6,154,531 6,513,165 8.336223

Guerrero 702,824,171 742,098,899 1.055881 1.055881 2,273,799 2,400,862 3.072872

Hidalgo 0 0 0 0 0 0 0.000000

Jalisco 4,868,406,091 5,574,812,099 1.145100 1.145100 7,280,141 8,336,490 10.669903

Mexico 5,572,156,952 6,175,757,842 1.108324 1.108324 14,072,266 15,596,637 19.962191

Michoacán 3,221,453 3,155,214 0.979438 0.979438 64,450 63,125 0.080794

Morelos 0 0 0 0 0 0 0.000000

Nayarit 8,018,175 12,192,499 1.520608 1.520608 217,392 330,568 0.423095

Nuevo León 2,892,718,487 3,030,052,090 1.047476 1.047476 4,641,448 4,861,804 6.222640

Oaxaca 124,628,351 124,504,172 0.999004 0.999004 270,955 270,685 0.346451

Puebla 0 0 0 0 0 0 0.000000

Querétaro 2,917,404,815 3,240,524,420 1.110756 1.110756 2,368,467 2,630,789 3.367156

Quintana Roo 0 0 0 0 0 0 0.000000

San Luis Potosí 154,356,437 157,601,444 1.021023 1.021023 1,081,612 1,104,351 1.413462

Sinaloa 2,358,317,952 2,243,667,997 0.951385 0.951385 3,026,943 2,879,788 3.685851

Sonora 933,949,430 1,117,358,058 1.196380 1.196380 936,263 1,120,126 1.433653

Tabasco 354,407,128 363,183,203 1.024763 1.024763 2,402,598 2,462,093 3.151241

Tamaulipas 548,686,517 573,572,609 1.045356 1.045356 2,455,088 2,566,440 3.284796

Tlaxcala 0 0 0 0 0 0 0.000000

Veracruz 1,021,783,409 1,133,428,450 1.109265 1.109265 6,181,752 6,857,200 8.776555

Yucatán 0 0 0 0 0 0 0.000000

Zacatecas 185,560,720 195,419,596 1.053130 1.053130 482,352 507,979 0.650165

Totals 51,553,309,336 55,584,333,843 1.078191 72,252,577 78,130,885 100.000000

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

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Development Fund for March 2025.

(Pesos)

Municipal Development Fund Total Base 2013 Growth 2025 Entities 70% first part 30% second part Subtotal

Aguascalientes 42,831,004 18,290,270 6,064,488 24,354,758 67,185,762

Baja California 29,439,346 52,479,254 0 52,479,254 81,918,600

Baja California Sur 13,281,123 11,815,338 0 11,815,338 25,096,461

Campeche 19,893,110 11,641,609 8,362,661 20,004,271 39,897,380

Coahuila 30,379,818 42,740,549 10,216,796 52,957,345 83,337,163

Colima 23,005,209 8,823,554 0 8,823,554 31,828,763

Chiapas 39,872,920 75,135,927 12,237,949 87,373,875 127,246,795

Chihuahua 39,996,201 50,799,898 34,330,936 85,130,834 125,127,035

Mexico City 220,083,536 112,533,324 86,433,386 198,966,710 419,050,246

Durango 38,935,872 21,799,829 15,331,520 37,131,349 76,067,221

Guanajuato 64,119,654 77,314,019 57,396,956 134,710,975 198,830,628

Guerrero 29,484,254 43,643,324 21,157,481 64,800,805 94,285,059

Hidalgo 86,188,656 38,742,818 0 38,742,818 124,931,474

Jalisco 73,415,556 101,699,721 73,464,921 175,164,642 248,580,197

Mexico 120,654,958 215,914,402 137,444,619 353,359,021 474,013,980

Michoacán 90,139,479 60,819,168 556,284 61,375,452 151,514,931

Morelos 37,531,376 25,215,223 0 25,215,223 62,746,599

Nayarit 34,648,676 14,095,172 2,913,114 17,008,286 51,656,963

Nuevo León 41,166,217 76,243,813 42,844,413 119,088,226 160,254,443

Oaxaca 94,850,859 50,256,849 2,385,399 52,642,248 147,493,107

Puebla 94,872,995 83,065,393 0 83,065,393 177,938,387

Querétaro 44,883,561 31,522,521 23,183,699 54,706,220 99,589,782

Quintana Roo 29,824,745 24,174,133 0 24,174,133 53,998,878

San Luis Potosí 48,129,383 39,940,654 9,732,037 49,672,691 97,802,074

Sinaloa 29,945,765 36,932,958 25,377,993 62,310,951 92,256,716

Sonora 25,109,090 36,689,002 9,871,057 46,560,059 71,669,150

Tabasco 45,803,078 28,789,020 21,697,076 50,486,096 96,289,174

Tamaulipas 49,509,217 44,844,951 22,616,634 67,461,585 116,970,802

Tlaxcala 31,392,711 17,610,977 0 17,610,977 49,003,688

Veracruz 83,688,467 100,035,395 60,428,753 160,464,148 244,152,614

Yucatán 59,235,595 31,773,124 0 31,773,124 91,008,719

Zacatecas 65,980,157 21,175,476 4,476,545 25,652,021 91,632,178

Totals 1,778,292,588 1,606,557,669 688,524,715 2,295,082,384 4,073,374,972

Table 11.

Amounts of the special tax on production and services for the 2023 exercise.

(Pesos)

Beverages Tobacco Entities Alcoholic Beer Cigars Total

Aguascalientes 467,846,983 1,646,822,638 355,609,309 2,470,278,930

Baja California 2,996,192,467 4,501,274,109 1,412,670,362 8,910,136,939

Baja California Sur 820,857,197 919,841,734 324,791,642 2,065,490,573

Campeche 133,758,010 1,247,685,248 70,027,896 1,451,471,155

Coahuila 542,474,461 2,883,124,162 911,300,305 4,336,898,927

Colima 409,954,266 458,402,304 342,240,074 1,210,596,644

Chiapas 242,423,543 1,693,724,415 139,456,298 2,075,604,256

Chihuahua 844,294,781 4,157,989,885 1,269,568,262 6,271,852,928

Mexico City 13,120,240,573 3,239,802,029 3,128,671,440 19,488,714,042

Durango 174,801,099 1,971,719,560 314,168,594 2,460,689,253

Guanajuato 2,708,957,903 3,849,291,318 1,400,124,179 7,958,373,401

Guerrero 649,371,635 1,805,244,980 214,622,730 2,669,239,345

Hidalgo 1,740,177,364 1,081,095,891 558,276,468 3,379,549,723

Jalisco 8,191,582,539 3,789,749,585 2,996,297,449 14,977,629,573

Mexico 5,026,784,114 8,878,176,975 5,620,060,544 19,525,021,633

Michoacán 1,447,849,890 3,123,329,670 1,088,494,493 5,659,674,053

Morelos 254,017,491 964,519,755 264,301,513 1,482,838,759

Nayarit 226,438,669 1,683,172,398 120,828,939 2,030,440,006

Nuevo León 3,744,212,064 7,324,011,945 2,767,791,300 13,836,015,308

Oaxaca 236,035,313 2,219,386,780 234,614,353 2,690,036,445

Puebla 1,820,848,363 2,765,075,769 648,958,147 5,234,882,279

Querétaro 1,492,719,716 1,535,411,764 906,592,937 3,934,724,417

Quintana Roo 1,979,631,465 2,542,182,205 322,585,809 4,844,399,480

San Luis Potosí 397,985,309 1,551,230,425 612,844,172 2,562,059,906

Sinaloa 655,571,280 2,354,490,394 684,393,425 3,694,455,099

Sonora 443,309,177 4,236,928,169 905,792,434 5,586,029,780

Tabasco 365,255,880 1,716,938,418 530,966,595 2,613,160,893

Tamaulipas 475,606,225 3,365,030,167 783,891,028 4,624,527,421

Tlaxcala 87,897,464 424,258,623 216,301,361 728,457,449

Veracruz 1,921,275,151 5,114,272,924 837,343,227 7,872,891,303

Yucatán 600,420,665 2,051,595,829 656,710,964 3,308,727,458

Zacatecas 209,722,891 1,206,327,436 146,054,034 1,562,104,361

Totals 54,428,513,947 86,302,107,506 30,786,350,282 171,516,971,735

Note: The amounts for these concepts do not correspond to the figures registered in the Federal Public Account of 2023, since the figures in this table refer to the tax assessed. The tax assessed is used as a variable to determine the participation coefficients for these concepts.

Table 12.

Coefficients of specific participations in the special tax on production and services of 2024.

Tobacco Beverages Entities Cigars Beer Alcoholic (8%) (20%) (20%)

Aguascalientes 1.155088 1.908207 0.859562

Baja California 4.588626 5.215717 5.504821

Baja California Sur 1.054986 1.065839 1.508138

Campeche 0.227464 1.445718 0.245750

Coahuila 2.960079 3.340734 0.996673

Colima 1.111662 0.531160 0.753198

Chiapas 0.452981 1.962553 0.445398

Chihuahua 4.123802 4.817947 1.551199

Mexico City 10.162528 3.754024 24.105454

Durango 1.020480 2.284671 0.321157

Guanajuato 4.547873 4.460252 4.977093

Guerrero 0.697136 2.091774 1.193073

Hidalgo 1.813390 1.252688 3.197180

Jalisco 9.732552 4.391260 15.050168

Mexico 18.255040 10.287323 9.235571

Michoacán 3.535640 3.619065 2.660094

Morelos 0.858502 1.117609 0.466699

Nayarit 0.392476 1.950326 0.416029

Nuevo León 8.990320 8.486481 6.879137

Oaxaca 0.762073 2.571648 0.433661

Puebla 2.107941 3.203949 3.345394

Querétaro 2.944789 1.779113 2.742533

Quintana Roo 1.047821 2.945678 3.637122

San Luis Potosí 1.990636 1.797442 0.731207

Sinaloa 2.223042 2.728196 1.204463

Sonora 2.942188 4.909414 0.814480

Tabasco 1.724682 1.989451 0.671075

Tamaulipas 2.546229 3.899129 0.873818

Tlaxcala 0.702589 0.491597 0.161492

Veracruz 2.719852 5.926012 3.529906

Yucatán 2.133124 2.377226 1.103136

Zacatecas 0.474412 1.397796 0.385318

Totals 100.000000 100.000000 100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services for March 2025.

(Pesos)

Tobacco Beverages Entities Cigars Beer Alcoholic Total

Aguascalientes 1,447,676 13,386,632 4,079,737 18,914,045

Baja California 5,750,943 36,589,794 26,127,511 68,468,248

Baja California Sur 1,322,218 7,477,176 7,158,070 15,957,464

Campeche 285,082 10,142,139 1,166,402 11,593,622

Coahuila 3,709,879 23,436,235 4,730,506 31,876,621

Colima 1,393,250 3,726,244 3,574,899 8,694,393

Chiapas 567,723 13,767,886 2,113,991 16,449,599

Chihuahua 5,168,379 33,799,317 7,362,451 46,330,147

Mexico City 12,736,738 26,335,585 114,411,620 153,483,943

Durango 1,278,972 16,027,642 1,524,307 18,830,922

Guanajuato 5,699,868 31,289,980 23,622,758 60,612,605

Guerrero 873,723 14,674,410 5,662,675 21,210,809

Hidalgo 2,272,729 8,787,973 15,174,761 26,235,462

Jalisco 12,197,847 30,805,979 71,432,549 114,436,375

Mexico 22,879,116 72,168,603 43,834,754 138,882,473

Michoacán 4,431,232 25,388,809 12,625,596 42,445,637

Morelos 1,075,964 7,840,353 2,215,093 11,131,411

Nayarit 491,891 13,682,111 1,974,599 16,148,601

Nuevo León 11,267,605 59,535,163 32,650,420 103,453,187

Oaxaca 955,109 18,040,871 2,058,284 21,054,264

Puebla 2,641,891 22,476,648 15,878,231 40,996,770

Querétaro 3,690,716 12,480,999 13,016,871 29,188,586

Quintana Roo 1,313,238 20,664,798 17,262,857 39,240,894

San Luis Potosí 2,494,872 12,609,586 3,470,527 18,574,984

Sinaloa 2,786,147 19,139,096 5,716,738 27,641,981

Sonora 3,687,457 34,440,988 3,865,762 41,994,206

Tabasco 2,161,551 13,956,587 3,185,118 19,303,256

Tamaulipas 3,191,199 27,353,535 4,147,399 34,692,134

Tlaxcala 880,557 3,448,698 766,487 5,095,742

Veracruz 3,408,802 41,572,716 16,753,977 61,735,495

Yucatán 2,673,453 16,676,938 5,235,811 24,586,202

Zacatecas 594,582 9,805,951 1,828,834 12,229,366

Totals 125,330,410 701,529,441 474,629,594 1,301,489,446

Table 14.

Determination of gasoline and diesel participations for February 2025.

(pesos)

Entities Collection of gasoline and diesel 9/11 Participations of gasoline and diesel

Aguascalientes 18,202,310 14,892,799

Baja California 136,994,850 112,086,695

Baja California Sur 40,604,017 33,221,468

Campeche 21,808,336 17,843,184

Coahuila 51,123,937 41,828,676

Colima 26,909,586 22,016,934

Chiapas 72,227,371 59,095,122

Chihuahua 93,229,721 76,278,863

Mexico City 137,961,254 112,877,390

Durango 27,691,295 22,656,514

Guanajuato 72,192,929 59,066,942

Guerrero 52,504,093 42,957,894

Hidalgo 50,607,972 41,406,523

Jalisco 148,391,697 121,411,388

Mexico 213,862,552 174,978,452

Michoacán 90,265,704 73,853,

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 of 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 February 2025.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.299505

69,120,855

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.562602

53,273,873

Hidalgo

8.295980

35,180,530

Jalisco

México

8.455865

35,858,549

Michoacán

Morelos

Nayarit

8.169632

34,644,729

Nuevo León

Oaxaca

10.278991

43,589,831

Puebla

8.313244

35,253,740

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

10.531032

44,658,653

Veracruz

8.637079

36,627,018

Yucatán

Zacatecas

8.456070

35,859,421

Totales

100.000000

424,067,199

1/ Preliminary coefficients.

Table 19.

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

Oil and Gas

Participation Coefficient p/

Entities

Gross Production 1/

(Millions of pesos)

(1)

(2=(1/ Σ 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

Participation Coefficient p/

Entities

of Associated and Non-Associated Gas 2024 1/

(Million cubic feet)

(1)

(2=(1/ Σ 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

1,744

39.448152

Coahuila

Colima

Chiapas

85

1.913498

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

1,629

36.830206

Tamaulipas

282

6.369212

Tlaxcala

Veracruz

683

15.438932

Yucatán

Zacatecas

Totales

4,422

100.000000

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

p/ Preliminary.

Table 21.

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

(Pesos)

Oil Extraction

Associated and Non-Associated Gas Production

Total

Gross Production

Aguascalientes

0

0

0

Baja California

0

0

0

Baja California Sur

0

0

0

Campeche

55,411,270

37,786,715

93,197,985

Coahuila

0

0

0

Colima

0

0

0

Chiapas

2,168,410

1,832,907

4,001,318

Chihuahua

0

0

0

Mexico City

0

0

0

Durango

0

0

0

Guanajuato

0

0

0

Guerrero

0

0

0

Hidalgo

0

0

0

Jalisco

0

0

0

México

0

0

0

Michoacán

0

0

0

Morelos

0

0

0

Nayarit

0

0

0

Nuevo León

0

0

0

Oaxaca

0

0

0

Puebla

0

0

0

Querétaro

0

0

0

Quintana Roo

0

0

0

San Luis Potosí

0

0

0

Sinaloa

0

0

0

Sonora

0

0

0

Tabasco

28,448,844

35,279,030

63,727,874

Tamaulipas

3,739,741

6,100,960

9,840,701

Tlaxcala

0

0

0

Veracruz

6,020,038

14,788,692

20,808,730

Yucatán

0

0

0

Zacatecas

0

0

0

Totales

95,788,304

95,788,304

191,576,608

Table 22.

Provisional participations

for March 2025.

(Pesos)

General

Fund

Municipal

Fund

Special Tax on

Production

Fund

Hydrocarbon

Extraction

Fund

Compensation Fund 1/

Total

Participation

Aguascalientes

886,530,789

67,185,762

18,914,045

0

0

972,630,596

Baja California

2,436,941,554

81,918,600

68,468,248

0

0

2,587,328,403

Baja California Sur

537,138,339

25,096,461

15,957,464

0

0

578,192,264

Campeche

660,141,930

39,897,380

11,593,622

93,197,985

0

804,830,918

Coahuila

1,978,265,960

83,337,163

31,876,621

0

0

2,093,479,744

Colima

470,157,693

31,828,763

8,694,393

0

0

510,680,849

Chiapas

3,465,836,959

127,246,795

16,449,599

4,001,318

69,120,855

3,682,655,527

Chihuahua

2,493,649,787

125,127,035

46,330,147

0

0

2,665,106,969

Mexico City

8,046,395,503

419,050,246

153,483,943

0

0

8,618,929,692

Durango

1,092,654,747

76,067,221

18,830,922

0

0

1,187,552,890

Guanajuato

3,647,680,927

198,830,628

60,612,605

0

0

3,907,124,161

Guerrero

1,964,211,379

94,285,059

21,210,809

0

53,273,873

2,132,981,127

Hidalgo

1,735,254,440

124,931,474

26,235,462

0

35,180,530

1,921,601,906

Jalisco

5,543,416,187

248,580,197

114,436,375

0

0

5,906,432,759

México

11,563,652,819

474,013,980

138,882,473

0

35,858,549

12,212,407,821

Michoacán

2,727,994,977

151,514,931

42,445,637

0

0

2,921,955,545

Morelos

1,133,994,826

62,746,599

11,131,411

0

0

1,207,872,835

Nayarit

746,218,962

51,656,963

16,148,601

0

34,644,729

848,669,255

Nuevo León

4,058,594,394

160,254,443

103,453,187

0

0

4,322,302,024

Oaxaca

2,374,255,843

147,493,107

21,054,264

0

43,589,831

2,586,393,045

Puebla

3,714,393,900

177,938,387

40,996,770

0

35,253,740

3,968,582,797

Querétaro

1,499,107,830

99,589,782

29,188,586

0

0

1,627,886,198

Quintana Roo

1,198,384,558

53,998,878

39,240,894

0

0

1,291,624,330

San Luis Potosí

1,662,345,416

97,802,074

18,574,984

0

0

1,778,722,474

Sinaloa

1,884,779,427

92,256,716

27,641,981

0

0

2,004,678,124

Sonora

1,886,124,826

71,669,150

41,994,206

0

0

1,999,788,182

Tabasco

1,989,260,439

96,289,174

19,303,256

63,727,874

0

2,168,580,743

Tamaulipas

2,133,223,420

116,970,802

34,692,134

9,840,701

0

2,294,727,057

Tlaxcala

833,839,761

49,003,688

5,095,742

0

44,658,653

932,597,844

Veracruz

4,868,056,611

244,152,614

61,735,495

20,808,730

36,627,018

5,231,380,468

Yucatán

1,421,314,691

91,008,719

24,586,202

0

0

1,536,909,612

Zacatecas

968,892,811

91,632,178

12,229,366

0

35,859,421

1,108,613,776

Totales

81,622,711,704

4,073,374,972

1,301,489,446

191,576,608

424,067,199

87,613,219,929

1/ Corresponds to the month of February 2025.

Table 23.

Determination of the coefficients for participations by 0.136% of

federally participable revenue for the 2024 exercise.

Revenue

Coefficient

Coefficient

Water and Property Tax

Water and Property Tax

Intermediate

Participation

2023

2023

2022

Coefficient

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ Σ 4)100)

Baja California

Ensenada, B.C.

0.104760

1,432,411,998

1,074,318,196

0.139678

0.123704

Mexicali, B.C.

1.555546

3,217,693,437

2,651,316,968

1.887843

1.671941

Tecate, B.C.

0.723078

575,029,272

467,186,183

0.889990

0.788207

Tijuana, B.C.

2.143212

6,164,501,024

5,068,663,779

2.606571

2.308471

Baja California Sur

La Paz, B.C.S.

0.011963

662,285,163

613,955,292

0.012905

0.011429

Campeche

Cd. del Carmen, Camp.

0.274527

217,940,542

204,796,028

0.292147

0.258736

Chiapas

Suchiate, Chis.

0.159049

4,491,241

3,909,349

0.182723

0.161826

Chihuahua

Ascensión, Chih.

0.023217

36,042,562

33,092,491

0.025287

0.022395

Cd. Juárez, Chih.

4.867764

4,473,156,928

3,887,357,240

5.601305

4.960713

Ojinaga, Chih.

0.071942

55,199,675

44,741,741

0.088758

0.078607

Coahuila

Cd. Acuña, Coah.

0.290696

285,973,732

253,324,283

0.328162

0.290632

Piedras Negras, Coah.

2.571887

292,024,755

270,850,540

2.772949

2.455821

Colima

Manzanillo, Col.

3.321310

639,521,982

576,604,503

3.683722

3.262434

Guerrero

Acapulco, Gro.

0.075919

1,244,369,972

1,155,462,160

0.081761

0.072410

Michoacán

Lázaro Cárdenas, Mich.

4.862836

248,999,320

215,103,711

5.629112

4.985340

Nuevo León

Anáhuac, N.L.

1.659439

17,800,798

17,798,152

1.659686

1.469876

Oaxaca

Salina Cruz, Oax.

0.088113

43,117,538

32,049,814

0.118541

0.104984

Quintana Roo

Benito Juárez, Q.R.

0.169266

2,807,524,896

2,567,065,746

0.185121

0.163949

O. P. Blanco, Q.R.

0.392583

341,581,270

285,502,843

0.469695

0.415978

Sinaloa

Mazatlán, Sin.

0.246195

1,297,614,296

1,138,451,282

0.280615

0.248522

Sonora

Agua Prieta, Son.

0.168003

128,610,731

128,541,873

0.168093

0.148869

Guaymas, Son.

0.021756

290,200,335

258,280,200

0.024445

0.021649

Naco, Son.

0.018273

5,812,881

1,396,154

0.076078

0.067377

Nogales, Son.

4.449576

442,570,007

431,912,356

4.559371

4.037940

P.E. Calles (Sonoyta), Son.

0.022915

12,646,431

14,918,802

0.019424

0.017203

San Luis R.C., Son.

0.069230

185,092,031

191,268,336

0.066994

0.059332

Tamaulipas

Altamira, Tamps.

8.986550

440,458,790

371,793,078

10.646257

9.428701

Cd. Camargo, Tamps.

0.078002

19,955,616

19,465,149

0.079968

0.070822

Cd. M. Alemán, Tamps.

0.228848

24,331,986

24,064,656

0.231390

0.204928

Cd. Madero, Tamps.

1.258253

345,464,834

307,802,572

1.412211

1.250704

Matamoros, Tamps.

4.129880

582,468,917

554,807,679

4.335785

3.839924

Nuevo Laredo, Tamps.

46.790687

715,295,516

634,829,458

52.721511

46.692027

Reynosa, Tamps.

2.648675

1,000,005,893

851,805,354

3.109502

2.753885

Río Bravo, Tamps.

0.084328

124,199,726

119,133,149

0.087915

0.077860

Tampico, Tamps.

1.372933

560,015,372

505,179,671

1.521961

1.347902

Veracruz

Coatzacoalcos, Ver.

0.181537

314,180,171

289,930,341

0.196721

0.174223

Tuxpan, Ver.

0.707283

114,261,510

111,806,651

0.722812

0.640148

Veracruz, Ver.

4.521091

976,192,036

843,024,773

5.235259

4.636530

Yucatán

Progreso, Yuc.

0.648879

77,647,547

66,204,135

0.761037

0.674002

Total

100.000000

30,416,690,733

26,287,714,689

112.913305

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

Provisional participations by 0.136% of federally participable revenue

for March 2025.

(Pesos)

Entities/Municipalities

Coefficient

Participation

Participation

by entity

Baja California

27,102,440

Ensenada, B.C.

0.123704

685,295

Mexicali, B.C.

1.671941

9,262,200

Tecate, B.C.

0.788207

4,366,499

Tijuana, B.C.

2.308471

12,788,446

Baja California Sur

63,314

La Paz, B.C.S.

0.011429

63,314

Campeche

1,433,342

Cd. del Carmen, Camp.

0.258736

1,433,342

Chiapas

896,480

Suchiate, Chis.

0.161826

896,480

Chihuahua

28,040,835

Ascensión, Chih.

0.022395

124,062

Cd. Juárez, Chih.

4.960713

27,481,307

Ojinaga, Chih.

0.078607

435,467

Coahuila

15,214,774

Cd. Acuña, Coah.

0.290632

1,610,040

Piedras Negras, Coah.

2.455821

13,604,734

Colima

18,073,200

Manzanillo, Col.

3.262434

18,073,200

Guerrero

401,136

Acapulco, Gro.

0.072410

401,136

Michoacán

27,617,736

Lázaro Cárdenas, Mich.

4.985340

27,617,736

Nuevo León

8,142,806

Anáhuac, N.L.

1.469876

8,142,806

Oaxaca

581,587

Salina Cruz, Oax.

0.104984

581,587

Quintana Roo

3,212,677

Benito Juárez, Q.R.

0.163949

908,246

O. P. Blanco, Q.R.

0.415978

2,304,431

Sinaloa

1,376,762

Mazatlán, Sin.

0.248522

1,376,762

Sonora

24,111,217

Agua Prieta, Son.

0.148869

824,703

Guaymas, Son.

0.021649

119,931

Naco, Son.

0.067377

373,256

Nogales, Son.

4.037940

22,369,338

P.E. Calles (Sonoyta), Son.

0.017203

95,301

San Luis R.C., Son.

0.059332

328,688

Tamaulipas

363,780,016

Altamira, Tamps.

9.428701

52,233,020

Cd. Camargo, Tamps.

0.070822

392,340

Cd. M. Alemán, Tamps.

0.204928

1,135,255

Cd. Madero, Tamps.

1.250704

6,928,637

Matamoros, Tamps.

3.839924

21,272,372

Nuevo Laredo, Tamps.

46.692027

258,664,025

Reynosa, Tamps.

2.753885

15,255,943

Río Bravo, Tamps.

0.077860

431,330

Tampico, Tamps.

1.347902

7,467,094

Veracruz

30,196,846

Coatzacoalcos, Ver.

0.174223

965,160

Tuxpan, Ver.

0.640148

3,546,284

Veracruz, Ver.

4.636530

25,685,402

Yucatán

3,733,827

Progreso, Yuc.

0.674002

3,733,827

Total

100.000000

553,978,996

553,978,996

Federally Participable Revenue (RFP)

407,337,497,196

0.136% of RFP

553,978,996

Table 25.

Calculation and distribution of participations to municipalities for hydrocarbon exports

for March 2025.

(Pesos)

Participations to

municipalities for hydrocarbon exports

Amount of

Coefficients

Municipalities

Crude

Participation

Exported (a)

Distribution

(1)

(2=1/ Σ 1)

(3)

(4=2 x 3)

Campeche, Camp.

123,747,141

8.914835%

1,001,167

Cd. del Carmen, Camp.

494,988,564

35.659342%

4,004,669

Cd. Madero, Tamps.

28,611,535

2.061196%

231,480

Coatzacoalcos, Ver.

237,700,155

17.124095%

1,923,096

Paraíso, Tab.

503,003,216

36.236723%

4,069,511

Piedras Negras, Coah.

52,869

0.003809%

428

Reynosa, Tamps.

0

0.000000%

0

Salina Cruz, Oax.

0

0.000000%

0

Total

1,388,103,480

100.000000%

11,230,350

11,230,350

(a) Dollars.

Calculation performed on March 6, 2025.

Second. - The participations from the funds and other participable concepts, indicated in the first section of this

Agreement, as well as the amounts that each federal entity finally receives, may be modified by the variation of

the revenues actually collected, by the change in coefficients and, if applicable, by the differences derived from

adjustments to provisional payments and the corresponding adjustments for the 2025 fiscal year.

Respectfully.

Mexico City, April 1, 2025. - The Head of the Unit for Coordination with Federal Entities,

in substitution for the absence of the Head of the Ministry of Finance and Public Credit, of the Heads of the

Undersecretary of Finance and Public Credit, of Revenues, of Expenditures,

of the Federal Tax Attorney's Office, of the

Federal Tax Attorney's Office for Amparos, of the Federal Tax Attorney's Office for Legislation and Consultation, of the

Federal Tax Attorney's Office for Financial Affairs and of the Federal Tax Attorney's Office for Investigations, with

basis in the first paragraph of article 50 of the Internal Regulations of the Ministry of Finance and Public Credit,

Fernando Renoir Baca Rivera. - Rubric.

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