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2026-02-26 | DOF 5780978

Added 2026-08-22 · Updated 2026-08-23

Agreement Disclosing the Report on Participable Federal Revenue and Federal Participations for January 2026 and the Participations of the Oversight and Revenue Fund for the Fourth Quarter of 2025

The Agreement of the Secretariat of Finance and Public Credit discloses the report on participable federal revenue and federal participations for January 2026, along with the calculation procedures, and the participations of the Oversight and Revenue Fund for the fourth quarter of 2025. It establishes the distribution of funds including the General Participation Fund, Municipal Development Fund, Hydrocarbon Extraction Fund, Compensation Fund, and specific participations on the Special Production and Services Tax for the specified entities and municipalities. The document provides detailed tables outlining the integration of these funds, the calculation of participation coefficients based on GDP and population growth, and the specific amounts allocated to each federative entity.

Mexico

Secretaria de Hacienda y Credito Publico

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DOF: 26/02/2026

AGREEMENT by which the report on the participable federal revenue and federal participations, as well as the calculation procedures, for the month of January 2026 and the participations of the Oversight and Revenue Fund of the fourth quarter of 2025 are made known.

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

AGREEMENT 23/2026

AGREEMENT BY WHICH THE REPORT ON THE PARTICIPABLE FEDERAL REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF JANUARY 2026 AND THE PARTICIPATIONS OF THE OVERSIGHT AND REVENUE FUND OF THE FOURTH QUARTER OF 2025 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 participable federal revenue of the month of December 2025, with which the participations in federal revenues of the month of January 2026 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 are physically imported or exported, and the transfer of the Mexican Oil Fund for Stabilization and Development, to municipalities bordering the border or coasts where the physical exit of hydrocarbons from the country occurs, as well as the corresponding to the period from October to December 2025, with which the participations of the Oversight and Revenue Fund were calculated, corresponding to the fourth quarter of 2025, in accordance with article 4th 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 participable federal revenue corresponding to municipalities bordering the border or the coasts where goods entering or leaving the country are physically imported or exported, and the transfer of the Mexican Oil Fund for Stabilization and Development, to municipalities bordering the border or coasts where the physical exit of hydrocarbons from the country occurs, with which the distribution of the participations of January 2026 was carried out, in accordance with articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th 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 fourth quarter of 2025, was carried out, in accordance with article 4th 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 participable federal revenue corresponding to municipalities bordering the border or the coasts where goods entering or leaving the country are physically imported or exported, of the month of January 2026; the calculation of the transfer of the Mexican Oil Fund for Stabilization and Development, to municipalities bordering the border or coasts where the physical exit of hydrocarbons from the country occurs, of the month of January 2026, in accordance with articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Fiscal Coordination Law, as well as the calculation of the participations of the Oversight and Revenue Fund, corresponding to the fourth quarter of 2025, in accordance with article 4th 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 participable federal revenue of December 2025, the participations in federal revenues for the month of January 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 January do not include deductions derived from financial commitments contracted by the federative entities.

Table 1. Participable federal revenue of December 2025, applicable for the calculation of participations of the month of January 2026, in accordance with articles 2nd and 7th of the Fiscal Coordination Law.

Table 2. Integration of the participation funds of January 2026, according to what is established in articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Fiscal Coordination Law.

Table 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 collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund of January 2026, in accordance with article 2nd of the Fiscal Coordination Law.

Table 7. Integration of the General Participation Fund of January 2026, in accordance with articles 2nd, 5th and 7th of the Fiscal Coordination Law.

Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2025, in accordance with article 2nd-A, fraction III of the Fiscal Coordination Law.

Table 9. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund for 2025, in accordance with article 2nd-A, fraction III of the Fiscal Coordination Law.

Table 10. Distribution and integration of the Municipal Development Fund of January 2026, in accordance with articles 2nd-A, 5th and 7th of the Fiscal Coordination Law.

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

Table 12. Coefficients of the specific participations in the special tax on production and services of 2025, in accordance with article 3rd-A of the Fiscal Coordination Law.

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

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

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

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

Table 17. Calculation of the participation coefficient of the Compensation Fund for 2025, in accordance with article 4th-A of the Fiscal Coordination Law.

Table 18. Distribution of the Compensation Fund of December 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 January 2026, in accordance with article 4th-B of the Fiscal Coordination Law.

Table 22. Provisional participations of January 2026, 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 2025 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 January 2026, in accordance with articles 2nd-A, fraction I and 7th of the Fiscal Coordination Law.

Table 25. Calculation and distribution of the participations to municipalities by which hydrocarbons are exported of January 2026, in accordance with article 2nd-A, fraction II of the Fiscal Coordination Law.

Table 1.

Participable federal revenue of December 2025, p/ aplicable for the calculation of participations of the month of January 2026.

Concepts

Thousands of pesos

Tax Revenues

382,630,978

Rent 1/

175,940,307

Value Added

130,180,211

Special on Production and Services

52,563,650

Article 2nd, fraction I, subsection D)

36,134,674

Alcoholic Beverages

2,442,483

Beers

3,476,442

Tobaccos

2,577,861

Energy Drinks

5,118

Telecommunications

590,102

Flavored drinks

3,039,593

Non-Basic Foods with High Caloric Density

3,462,427

Pesticides

121,851

Fossil Fuels

710,864

Other withholdings

2,236

Import

18,079,176

Export

Surcharges and updates

5,829,283

Not Included 2/

15,525

Mining Right

22,827

Petroleum

14,810,041

Mexican Oil Fund for Stabilization and Development 3/

14,812,229

ISR contracts and assignments 3/

-2,189

Ordinary right on hydrocarbons

Gross Participable Federal Revenue 4/

397,441,019

Less:

4,153,398

20% of Alcoholic Beverages

488,497

20% of Beers

695,288

8% of Tobaccos

206,229

Economic Incentives

2,738,384

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

25,000

Participable Federal Revenue 5/

393,287,621

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/ Number 1.19 of article 1st of the Federal Revenue Law for the Fiscal Exercise of 2026: Taxes not included in the

Current Revenue Law, Caused in Previous Fiscal Exercises Pending Settlement or Payment.

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

4/ Source: 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 January 2026.

(Pesos)

Concepts

Amount

Participable Federal Revenue

Participable federal revenue of January 2026

393,287,620,780

Participable federal revenue of 2007

110,761,689,167

Growth (1-2)

282,525,931,614

General Participation Fund

General participation fund base 2007 (2 x 20%)

22,152,337,833

General participation fund growth 2026 (3 x 20%)

56,505,186,323

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

33,903,111,794

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

16,951,555,897

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

5,650,518,632

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

78,657,524,156

Municipal Development Fund

Participable federal revenue of January 2013

177,829,258,750

Growth (1-7)

215,458,362,030

Municipal development fund base 2013

1,778,292,588

Municipal development fund growth 2026 (8 x 1%)

2,154,583,620

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

1,508,208,534

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

646,375,086

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

3,932,876,208

Participations in the Special Tax on Production and Services

Participations by processed tobacco

206,228,868

Participations by beer

695,288,346

Participations by alcoholic beverages

488,496,566

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

1,390,013,779

Participations for the 0.136% of the Participable Federal Revenue

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

534,871,164

Hydrocarbon Extraction Fund of January 2026

Transfer of the Mexican Oil Fund for Stabilization and Development

170,551,320

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

85,275,660

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

85,275,660

Hydrocarbon extraction fund (18+19)

170,551,320

Compensation Fund of December 2025

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

2,453,903,323

Special Tax on Production and Services of December 2025

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

446,164,241

Special Tax on Production and Services of December 2025

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

1,014,333

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

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

184,424

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

Total Compensation Fund to be distributed for December 2025 (22+24)

446,348,665

Table 3.

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

General Participation Fund for 2025.

Result

GDP

Variation

Population e/

variation GDP

Participation

Entities

2023

2024

2024/2023

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

424,041,038

435,173,210

1.026253

1,503,564

1,543,036

1.117765

Baja California

1,248,958,117

1,292,417,521

1.034797

3,778,283

3,909,754

2.832200

Baja California Sur

235,075,861

251,902,223

1.071578

881,164

944,236

0.683998

Campeche

600,899,202

520,398,428

0.866033

925,978

801,927

0.580911

Coahuila

1,180,088,820

1,236,355,664

1.047680

3,452,989

3,617,628

2.620586

Colima

204,172,711

214,421,765

1.050198

728,776

765,359

0.554421

Chiapas

499,823,695

532,775,844

1.065928

5,975,155

6,369,082

4.613721

Chihuahua

1,235,956,187

1,282,412,409

1.037587

3,976,037

4,125,485

2.988474

Ciudad de México

4,714,038,082

5,019,086,938

1.064711

9,350,964

9,956,072

7.212112

Durango

412,374,115

451,314,096

1.094429

1,944,614

2,128,242

1.541684

Guanajuato

1,413,043,069

1,521,161,531

1.076515

6,345,807

6,831,354

4.948587

Guerrero

406,787,621

430,966,290

1.059438

3,606,579

3,820,947

2.767868

Hidalgo

544,779,418

585,823,220

1.075340

3,248,649

3,493,403

2.530598

Jalisco

2,396,338,446

2,528,861,330

1.055302

8,739,649

9,222,971

6.681059

México

2,883,021,204

3,052,582,506

1.058814

17,788,768

18,834,992

13.643942

Michoacán

881,074,925

922,949,796

1.047527

4,950,874

5,186,174

3.756830

Morelos

341,344,156

355,087,156

1.040261

1,984,308

2,064,199

1.495292

Nayarit

218,524,605

226,764,339

1.037706

1,245,276

1,292,231

0.936083

Nuevo León

2,508,047,719

2,698,173,018

1.075806

6,152,311

6,618,694

4.794537

Oaxaca

575,507,319

631,307,638

1.096958

4,232,451

4,642,823

3.363231

Puebla

1,101,798,435

1,184,829,794

1.075360

6,629,599

7,129,205

5.164348

Querétaro

771,420,538

800,779,464

1.038058

2,528,745

2,624,985

1.901521

Quintana Roo

506,151,626

512,293,497

1.012134

1,905,221

1,928,340

1.396876

San Luis Potosí

749,045,737

776,825,450

1.037087

2,885,526

2,992,541

2.167777

Sinaloa

691,765,006

708,269,470

1.023858

3,144,666

3,219,693

2.332324

Sonora

1,066,140,938

1,101,556,783

1.033219

3,042,242

3,143,301

2.276987

Tabasco

755,926,952

696,392,466

0.921243

2,554,147

2,352,990

1.704490

Tamaulipas

944,396,524

1,003,380,332

1.062457

3,569,939

3,792,905

2.747555

Tlaxcala

190,382,859

199,483,012

1.047799

1,476,723

1,547,309

1.120860

Veracruz

1,354,310,854

1,439,874,641

1.063179

8,113,343

8,625,935

6.248569

Yucatán

506,034,200

546,558,258

1.080082

2,402,017

2,594,375

1.879348

Zacatecas

305,155,572

346,668,814

1.136040

1,695,685

1,926,365

1.395446

Totals

31,866,425,551

33,506,846,903

33.513377

130,760,049

138,046,554

100.000000

Source: GDP INEGI, December 05, 2025.

GDP. In thousands of current pesos.

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

(www.inegi.org.mx).

1/ Preliminary coefficients.

Table 4.

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

Growth IE p/

Result

Mean

Population e/

moving mean

Participation

Entities

2022/2021

2023/2022

2024/2023

moving IE

2025

by population

coefficients 1/

(1)

(2)

(3)

(4=( å ( 1 + 2 + 3 )/ 3 )

)

(5)

(6=4*5)

(7=(6/ å 6)100)

Aguascalientes

1.054

1.169

1.120

1.114

1,503,564

1,675,240

1.128836

Baja California

1.206

1.286

1.110

1.201

3,778,283

4,536,793

3.057051

Baja California Sur

1.281

1.142

1.057

1.160

881,164

1,022,177

0.688779

Campeche

1.217

1.201

0.998

1.138

925,978

1,054,048

0.710255

Coahuila

1.215

1.027

1.229

1.157

3,452,989

3,994,439

2.691594

Colima

1.106

1.089

1.083

1.093

728,776

796,349

0.536608

Chiapas

1.164

1.085

1.068

1.106

5,975,155

6,606,827

4.451913

Chihuahua

1.352

1.092

1.117

1.187

3,976,037

4,720,611

3.180914

Ciudad de México

1.140

1.105

1.080

1.108

9,350,964

10,362,978

6.982940

Durango

1.128

1.320

1.093

1.180

1,944,614

2,294,966

1.546429

Guanajuato

1.203

1.114

1.067

1.128

6,345,807

7,157,665

4.823087

Guerrero

1.200

1.078

1.009

1.096

3,606,579

3,951,734

2.662818

Hidalgo

1.089

1.220

1.047

1.119

3,248,649

3,633,690

2.448509

Jalisco

1.171

1.150

1.094

1.138

8,739,649

9,949,634

6.704414

México

1.127

1.111

1.155

1.131

17,788,768

20,115,642

13.554630

Michoacán

1.406

0.976

1.064

1.149

4,950,874

5,686,887

3.832025

Morelos

1.130

1.091

1.107

1.109

1,984,308

2,201,161

1.483220

Nayarit

1.424

1.143

1.076

1.214

1,245,276

1,512,175

1.018957

Nuevo León

1.286

1.136

1.059

1.160

6,152,311

7,138,854

4.810412

Oaxaca

1.135

1.138

1.166

1.146

4,232,451

4,851,041

3.268803

Puebla

1.178

1.129

1.065

1.124

6,629,599

7,449,541

5.019764

Querétaro

1.359

1.091

1.069

1.173

2,528,745

2,967,058

1.999308

Quintana Roo

1.228

1.349

1.098

1.225

1,905,221

2,333,466

1.572372

San Luis Potosí

1.186

1.222

1.063

1.157

2,885,526

3,338,426

2.249549

Sinaloa

1.128

1.061

1.039

1.076

3,144,666

3,383,657

2.280027

Sonora

1.191

1.121

1.086

1.133

3,042,242

3,446,383

2.322294

Tabasco

1.131

1.188

1.045

1.122

2,554,147

2,864,546

1.930232

Tamaulipas

1.120

1.100

1.103

1.108

3,569,939

3,954,159

2.664452

Tlaxcala

1.171

1.185

1.049

1.135

1,476,723

1,676,136

1.129439

Veracruz

1.240

1.054

1.080

1.125

8,113,343

9,125,042

6.148775

Yucatán

1.380

1.099

1.042

1.173

2,402,017

2,818,464

1.899181

Zacatecas

0.970

1.171

1.016

1.052

1,695,685

1,784,428

1.202410

Totals

1.195

1.129

1.090

36.437

130,760,049

148,404,216

100.000000

IE. Collection of local taxes and duties.

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

(www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 5.

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

Fund

for 2025.

Taxes and

Result

duties (IE)

Population e/

IE 2024

Participation

Entities

local of 2024 p/

2025

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ å 3)100)

Aguascalientes

5,384,140,862

1,503,564

8,095,400,371,017,130

0.250640

Baja California

29,484,012,362

3,778,283

111,398,942,678,341,000

3.449000

Baja California Sur

5,736,083,240

881,164

5,054,430,052,258,780

0.156489

Campeche

3,605,167,152

925,978

3,338,305,469,185,770

0.103357

Coahuila

13,249,731,591

3,452,989

45,751,177,438,274,200

1.416493

Colima

2,781,620,079

728,776

2,027,177,954,977,530

0.062763

Chiapas

5,216,080,441

5,975,155

31,166,889,126,845,800

0.964952

Chihuahua

28,092,470,321

3,976,037

111,696,701,418,732,000

3.458219

Ciudad de México

83,248,412,524

9,350,964

778,452,908,568,606,000

24.101523

Durango

5,165,207,847

1,944,614

10,044,335,492,536,100

0.310981

Guanajuato

20,656,951,459

6,345,807

131,085,027,168,388,000

4.058497

Guerrero

4,116,629,127

3,606,579

14,846,948,161,948,700

0.459673

Hidalgo

5,796,645,284

3,248,649

18,831,265,905,091,400

0.583031

Jalisco

32,342,104,929

8,739,649

282,658,645,003,776,000

8.751337

México

50,154,698,531

17,788,768

892,190,296,283,770,000

27.622924

Michoacán

9,111,204,420

4,950,874

45,108,425,070,870,900

1.396593

Morelos

4,622,484,543

1,984,308

9,172,433,058,432,190

0.283986

Nayarit

3,580,532,424

1,245,276

4,458,751,095,140,340

0.138046

Nuevo León

40,632,791,075

6,152,311

249,985,567,493,270,000

7.739753

Oaxaca

5,023,050,899

4,232,451

21,259,816,799,126,700

0.658221

Puebla

11,122,445,539

6,629,599

73,737,353,822,908,800

2.282967

Querétaro

15,221,679,435

2,528,745

38,491,745,761,923,400

1.191735

Quintana Roo

18,124,327,099

1,905,221

34,530,848,599,026,500

1.069103

San Luis Potosí

7,487,153,499

2,885,526

21,604,376,088,625,100

0.668889

Sinaloa

12,537,579,490

3,144,666

39,426,499,944,563,200

1.220676

Sonora

13,680,442,636

3,042,242

41,619,217,166,058,100

1.288564

Tabasco

4,346,228,391

2,554,147

11,100,906,205,702,200

0.343693

Tamaulipas

13,854,166,845

3,569,939

49,458,530,532,651,000

1.531276

Tlaxcala

2,013,001,528

1,476,723

2,972,645,655,491,810

0.092035

Veracruz

14,058,779,342

8,113,343

114,063,698,959,017,000

3.531503

Yucatán

7,530,932,633

2,402,017

18,089,428,209,576,100

0.560063

Zacatecas

4,819,410,776

1,695,685

8,172,202,561,175,900

0.253018

Totals

482,796,166,324

130,760,049

3,229,890,898,117,310,000

100.000000

Source: Public Accounts of the entities.

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

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

p/ Preliminary.

1/ Preliminary coefficients.

Table 6.

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

Update to Entities 80% BET June 2026 e/ of 1989

21.5446

Aguascalientes

788,208

16,981,626

Baja California

2,954,803

63,660,049

Baja California Sur

772,438

16,641,868

Campeche

812,889

17,513,368

Coahuila

2,247,592

48,423,471

Colima

323,808

6,976,314

Chiapas

7,283,222

156,914,105

Chihuahua

8,146,362

175,510,111

Mexico City

971,991

20,941,157

Durango

4,235,805

91,258,724

Guanajuato

2,563,631

55,232,404

Guerrero

328,051

7,067,728

Hidalgo

271,544

5,850,307

Jalisco

9,576,691

206,325,977

México

218,256

4,702,238

Michoacán

2,455,046

52,892,984

Morelos

451,987

9,737,879

Nayarit

818,713

17,638,844

Nuevo León

3,047,369

65,654,346

Oaxaca

610,250

13,147,592

Puebla

1,221,283

26,312,054

Querétaro

1,435,730

30,932,229

Quintana Roo

53,930

1,161,900

San Luis Potosí

1,589,981

34,255,505

Sinaloa

9,406,668

202,662,899

Sonora

11,431,317

246,283,152

Tabasco

2,462,672

53,057,283

Tamaulipas

1,967,010

42,378,444

Tlaxcala

17,902

385,691

Veracruz

9,805,475

211,255,037

Yucatán

1,183,000

25,487,262

Zacatecas

853,445

18,387,131

Totals

90,307,069

1,945,629,679

e/ Estimates.

Table 7.

Integration of the General Participation Fund for January 2026. (Pesos)

Fund General Participation Fund growth 2026 General First Second Third Reimbursement Participations Part Part Part BET Total of 2007 C 1 C 2 C 3 2026

Aguascalientes

253,448,939

378,957,209

191,355,224

14,162,463

1,415,136

839,338,970

Baja California

635,563,001

960,203,839

518,217,748

194,886,397

5,305,004

2,314,175,990

Baja California Sur

160,245,947

231,896,771

116,758,766

8,842,451

1,386,822

519,130,757

Campeche

226,439,168

196,946,836

120,399,209

5,840,184

1,459,447

551,084,845

Coahuila

538,189,157

888,460,069

456,267,075

80,039,199

4,035,289

1,966,990,789

Colima

164,236,610

187,965,968

90,963,406

3,546,438

581,359

447,293,781

Chiapas

1,004,369,892

1,564,194,853

754,668,598

54,524,779

13,076,175

3,390,834,297

Chihuahua

629,999,297

1,013,185,684

539,214,427

195,407,310

14,625,843

2,392,432,561

Mexico City

2,744,713,747

2,445,130,306

1,183,717,009

1,361,861,067

1,745,096

7,737,167,226

Durango

288,519,244

522,678,819

262,143,842

17,572,019

7,604,894

1,098,518,818

Guanajuato

855,324,839

1,677,725,038

817,588,366

229,326,133

4,602,700

3,584,567,076

Guerrero

493,273,999

938,393,550

451,389,089

25,973,929

588,977

1,909,619,545

Hidalgo

395,380,932

857,951,371

415,060,320

32,944,277

487,526

1,701,824,425

Jalisco

1,432,795,987

2,265,086,766

1,136,502,552

494,495,941

17,193,831

5,346,075,078

México

2,800,368,390

4,625,721,027

2,297,720,615

1,560,838,447

391,853

11,285,040,332

Michoacán

629,287,410

1,273,682,266

649,587,856

78,914,739

4,407,749

2,635,880,019

Morelos

323,614,323

506,950,513

251,428,862

16,046,673

811,490

1,098,851,861

Nayarit

217,191,062

317,361,342

172,729,015

7,800,343

1,469,904

716,551,665

Nuevo León

1,061,831,201

1,625,497,375

815,439,665

437,336,168

5,471,196

3,945,575,604

Oaxaca

538,451,268

1,140,239,609

554,112,911

37,192,894

1,095,633

2,271,092,316

Puebla

889,073,482

1,750,874,701

850,928,089

128,999,494

2,192,671

3,622,068,437

Querétaro

376,413,841

644,674,896

338,913,866

67,339,218

2,577,686

1,429,919,506

Quintana Roo

265,685,776

473,584,585

266,541,516

60,409,843

96,825

1,066,318,545

San Luis Potosí

414,546,142

734,943,735

381,333,635

37,795,682

2,854,625

1,571,473,819

Sinaloa

533,055,947

790,730,426

386,500,093

68,974,519

16,888,575

1,796,149,560

Sonora

552,077,699

771,969,281

393,665,046

72,810,559

20,523,596

1,811,046,181

Tabasco

919,495,148

577,875,277

327,204,386

19,420,432

4,421,440

1,848,416,683

Tamaulipas

623,742,505

931,506,717

451,666,071

86,525,012

3,531,537

2,096,971,842

Tlaxcala

229,036,641

380,006,568

191,457,565

5,200,482

32,141

805,733,398

Veracruz

1,338,567,778

2,118,459,434

1,042,313,093

199,548,244

17,604,586

4,716,493,135

Yucatán

350,185,660

637,157,295

321,940,697

31,646,472

2,123,938

1,343,054,062

Zacatecas

267,212,803

473,099,665

203,827,285

14,296,824

1,532,261

959,968,839

Totals

22,152,337,833

33,903,111,794

16,951,555,897

5,650,518,632

162,135,807

78,819,659,963

Table 8.

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

Collection of water and property tax Result 2023 2024 Variation Population e/ Variation Participation Coefficients Entities 2024/2023 2025 by population participation 1/ (1) (2) (3=2/1) (4) (5=3*4) (6= (5/ å 5)100)

Aguascalientes

2,207,122,394

2,325,992,855

1.053858

1,503,564

1,584,542

1.143138

Baja California

12,057,564,919

13,420,132,605

1.113005

3,778,283

4,205,249

3.033797

Baja California Sur

2,462,231,484

2,519,870,154

1.023409

881,164

901,791

0.650580

Campeche

521,998,784

517,415,843

0.991220

925,978

917,848

0.662164

Coahuila

4,352,564,104

4,784,874,505

1.099323

3,452,989

3,795,951

2.738517

Colima

1,484,931,675

1,573,298,254

1.059509

728,776

772,145

0.557049

Chiapas

1,744,005,137

1,815,319,906

1.040891

5,975,155

6,219,487

4.486932

Chihuahua

8,865,227,370

9,521,809,148

1.074063

3,976,037

4,270,513

3.080881

Mexico City

31,486,327,492

33,493,698,824

1.063754

9,350,964

9,947,123

7.176164

Durango

1,334,905,929

1,513,863,761

1.134060

1,944,614

2,205,309

1.590979

Guanajuato

8,541,908,458

8,649,635,331

1.012612

6,345,807

6,425,838

4.635799

Guerrero

1,948,086,444

1,892,957,129

0.971701

3,606,579

3,504,516

2.528267

Hidalgo

2,273,811,624

2,561,806,971

1.126658

3,248,649

3,660,115

2.640521

Jalisco

11,989,654,420

12,962,869,372

1.081171

8,739,649

9,449,057

6.816844

México

15,655,134,223

16,658,474,505

1.064090

17,788,768

18,928,853

13.655864

Michoacán

3,360,450,841

3,596,469,228

1.070234

4,950,874

5,298,594

3.822571

Morelos

1,992,262,825

2,040,265,749

1.024095

1,984,308

2,032,119

1.466034

Nayarit

933,018,792

1,039,445,326

1.114067

1,245,276

1,387,321

1.000856

Nuevo León

13,238,060,362

14,903,709,928

1.125823

6,152,311

6,926,412

4.996929

Oaxaca

785,553,577

780,859,947

0.994025

4,232,451

4,207,162

3.035178

Puebla

3,663,252,126

3,842,817,237

1.049018

6,629,599

6,954,568

5.017242

Querétaro

6,089,114,278

6,342,492,623

1.041612

2,528,745

2,633,970

1.900228

Quintana Roo

5,916,680,527

6,088,161,317

1.028983

1,905,221

1,960,439

1.414322

San Luis Potosí

2,449,054,350

2,527,538,116

1.032047

2,885,526

2,977,997

2.148420

Sinaloa

5,127,365,283

5,096,208,896

0.993924

3,144,666

3,125,557

2.254874

Sonora

4,498,545,546

5,072,399,122

1.127564

3,042,242

3,430,323

2.474742

Tabasco

584,669,981

567,303,935

0.970298

2,554,147

2,478,283

1.787910

Tamaulipas

4,561,458,079

5,005,541,870

1.097356

3,569,939

3,917,493

2.826201

Tlaxcala

451,672,513

461,261,777

1.021231

1,476,723

1,508,075

1.087972

Veracruz

4,628,462,870

4,968,141,044

1.073389

8,113,343

8,708,773

6.282780

Yucatán

1,925,506,884

1,981,620,237

1.029142

2,402,017

2,472,017

1.783390

Zacatecas

1,412,961,700

1,504,822,070

1.065013

1,695,685

1,805,926

1.302851

Totals

168,543,564,990

180,031,077,585

1.068158

130,760,049

138,613,368

100.000000

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

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 9.

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

Property tax coordinated municipalities with the entity in its administration

Population 2020 Municipalities Coordinated Administration property tax d/ Variation Minimum Value Result Entities (quotient) min (3), 2 Minimum value Participation Coefficients 2023 2024 2024/2023 2 by population participation 1/ RC i,t- 2 RC i,t- 1 I i,t nc i I i,t nc i CP i,t (1) (2) (3=2/1) 4= min (3)-2 (5) (6=4*5) (7= (6/ å 6)100)

Aguascalientes

237,183,694

270,272,045

1.139505

467,065

532,223

0.674052

Baja California

64,563,616

63,006,731

0.975886

108,440

105,825

0.134026

Baja California Sur

0.000000

Campeche

238,229,868

240,304,225

1.008707

928,363

936,447

1.185996

Coahuila

626,583,136

731,139,070

1.166867

1,071,443

1,250,231

1.583399

Colima

0.000000

Chiapas

151,765,175

156,311,631

1.029957

1,915,949

1,973,345

2.499213

Chihuahua

2,936,630,440

3,253,691,495

1.107968

3,489,381

3,866,121

4.896385

Mexico City

22,934,902,848

24,536,059,160

1.069813

9,209,944

9,852,919

12.478574

Durango

515,767,637

591,384,511

1.146610

1,832,650

2,101,335

2.661310

Guanajuato

3,290,880,902

3,510,856,000

1.066844

6,064,973

6,470,379

8.194638

Guerrero

562,640,311

502,643,134

0.893365

1,591,109

1,421,441

1.800234

Hidalgo

304,610,567

460,063,868

1.510335

880,511

1,329,866

1.684256

Jalisco

5,614,470,106

5,994,527,934

1.067693

7,379,687

7,879,237

9.978936

México

6,175,757,842

6,405,916,557

1.037268

14,072,266

14,596,713

18.486519

Michoacán

3,155,214

4,427,448

1.403216

64,450

90,437

0.114537

Morelos

155,682,685

165,049,845

1.060168

548,429

581,427

0.736369

Nayarit

12,192,499

15,609,304

1.280238

217,392

278,314

0.352480

Nuevo León

3,030,052,090

3,260,574,368

1.076079

4,641,448

4,994,563

6.325540

Oaxaca

124,504,172

151,638,244

1.217937

270,955

330,006

0.417948

Puebla

0.000000

Querétaro

3,240,524,420

3,336,424,285

1.029594

2,368,467

2,438,559

3.088399

Quintana Roo

0.000000

San Luis Potosí

157,978,906

163,033,288

1.031994

1,089,371

1,124,224

1.423813

Sinaloa

2,243,667,997

2,127,337,721

0.948152

3,026,943

2,870,001

3.634814

Sonora

1,267,542,782

1,328,728,375

1.048271

1,557,739

1,632,933

2.068085

Tabasco

363,183,203

361,732,483

0.996006

2,402,598

2,393,001

3.030700

Tamaulipas

574,363,209

604,762,668

1.052927

2,463,938

2,594,347

3.285702

Tlaxcala

0.000000

Veracruz

1,133,940,063

1,148,024,105

1.012420

6,186,366

6,263,203

7.932254

Yucatán

0.000000

Zacatecas

305,684,931

377,035,752

1.233413

852,585

1,051,589

1.331822

Totals

56,266,458,315

59,760,554,247

1.062099

74,702,462

78,958,688

100.000000

d/ INEGI. Results of the Population and Housing Census 2020, 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 January 2026. (Pesos)

Municipal Development Fund Total Base 2013 Growth 2026 Entities 70% first part 30% second part Subtotal

Aguascalientes

42,831,004

17,240,909

4,356,907

21,597,816

64,428,820

Baja California

29,439,346

45,755,991

866,310

46,622,300

76,061,647

Baja California Sur

13,281,123

9,812,108

23,093,230

Campeche

19,893,110

9,986,819

7,665,980

17,652,799

37,545,909

Coahuila

30,379,818

41,302,548

10,234,698

51,537,247

81,917,065

Colima

23,005,209

8,401,463

31,406,672

Chiapas

39,872,920

67,672,289

16,154,287

83,826,576

123,699,496

Chihuahua

39,996,201

46,466,107

31,649,012

78,115,119

118,111,320

Mexico City

220,083,536

108,231,522

80,658,396

188,889,918

408,973,454

Durango

38,935,872

23,995,280

17,202,045

41,197,325

80,133,196

Guanajuato

64,119,654

69,917,521

52,968,102

122,885,623

187,005,277

Guerrero

29,484,254

38,131,535

11,636,263

49,767,797

79,252,052

Hidalgo

86,188,656

39,824,560

10,886,609

50,711,170

136,899,825

Jalisco

73,415,556

102,812,223

64,501,355

167,313,578

240,729,134

México

120,654,958

205,958,909

119,492,250

325,451,159

446,106,118

Michoacán

90,139,479

57,652,342

740,342

58,392,684

148,532,163

Morelos

37,531,376

22,110,852

4,759,704

26,870,555

64,401,931

Nayarit

34,648,676

15,095,001

2,278,343

17,373,344

52,022,020

Nuevo León

41,166,217

75,364,113

40,886,712

116,250,825

157,417,043

Oaxaca

94,850,859

45,776,813

2,701,511

48,478,324

143,329,183

Puebla

94,872,995

75,670,475

170,543,467

Querétaro

44,883,561

28,659,405

19,962,641

48,622,046

93,505,607

Quintana Roo

29,824,745

21,330,924

51,155,669

San Luis Potosí

48,129,383

32,402,652

9,203,175

41,605,827

89,735,210

Sinaloa

29,945,765

34,008,210

23,494,531

57,502,740

87,448,505

Sonora

25,109,090

37,324,271

13,367,585

50,691,856

75,800,946

Tabasco

45,803,078

26,965,419

19,589,689

46,555,108

92,358,186

Tamaulipas

49,509,217

42,625,009

21,237,961

63,862,970

113,372,187

Tlaxcala

31,392,711

16,408,887

47,801,598

Veracruz

83,688,467

94,757,425

51,272,111

146,029,536

229,718,003

Yucatán

59,235,595

26,897,239

86,132,835

Zacatecas

65,980,157

19,649,713

8,608,567

28,258,281

94,238,438

Totals

1,778,292,588

1,508,208,534

646,375,086

2,154,583,620

3,932,876,208

Table 11.

Amounts of the special tax on production and services for the 2024 fiscal year. (Pesos)

Beverages Tobacco Entities Alcoholic Beer Manufactured Total

Aguascalientes

378,458,917

1,547,998,313

350,742,238

2,277,199,468

Baja California

2,913,562,702

4,401,008,285

1,357,098,706

8,671,669,693

Baja California Sur

687,442,164

1,056,746,483

318,309,292

2,062,497,939

Campeche

77,556,674

932,633,644

63,706,292

1,073,896,610

Coahuila

545,563,944

2,344,083,758

859,672,680

3,749,320,382

Colima

359,414,280

493,361,498

273,504,268

1,126,280,046

Chiapas

312,547,710

2,221,590,324

120,249,225

2,654,387,259

Chihuahua

965,794,355

4,599,921,677

1,162,846,492

6,728,562,524

Mexico City

11,822,594,524

3,570,282,573

3,217,094,955

18,609,972,052

Durango

172,147,081

1,861,121,103

294,319,517

2,327,587,701

Guanajuato

1,946,259,403

3,817,061,698

1,292,105,814

7,055,426,915

Guerrero

288,969,837

1,958,311,753

213,403,504

2,460,685,094

Hidalgo

1,370,464,792

1,134,958,937

655,862,137

3,161,285,866

Jalisco

7,004,642,064

3,786,175,223

2,728,613,295

13,519,430,582

México

5,252,488,457

9,901,774,858

5,114,121,129

20,268,384,444

Michoacán

1,134,773,969

2,984,820,126

1,035,188,175

5,154,782,270

Morelos

252,539,637

1,020,679,353

238,598,080

1,511,817,070

Nayarit

214,204,581

1,414,237,148

213,066,730

1,841,508,459

Nuevo León

3,496,427,743

6,285,985,835

2,374,260,639

12,156,674,217

Oaxaca

206,763,341

2,323,883,328

206,811,859

2,737,458,528

Puebla

1,468,000,059

2,791,964,184

604,745,513

4,864,709,756

Querétaro

1,482,526,908

1,691,947,007

908,323,731

4,082,797,646

Quintana Roo

2,096,509,315

2,228,066,192

318,163,067

4,642,738,574

San Luis Potosí

392,724,790

1,741,387,154

622,072,724

2,756,184,668

Sinaloa

436,995,363

2,283,847,361

654,034,353

3,374,877,077

Sonora

393,439,042

5,036,340,670

923,791,770

6,353,571,482

Tabasco

321,191,015

1,711,838,944

478,363,606

2,511,393,565

Tamaulipas

348,206,886

3,103,016,241

744,723,987

4,195,947,114

Tlaxcala

88,231,621

554,441,162

212,180,017

854,852,800

Veracruz

1,946,094,850

4,277,276,588

825,760,009

7,049,131,447

Yucatán

496,310,971

2,124,607,208

592,324,680

3,213,242,859

Zacatecas

159,128,033

1,260,977,040

99,498,642

1,519,603,715

Totals

49,031,975,028

86,462,345,668

29,073,557,126

164,567,877,822

Note: The amounts for these concepts do not correspond to the figures recorded in the Federal Public Account of 2024, 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 for specific participations in the special tax on production and services of 2025.

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

Aguascalientes

1.206396

1.790373

0.771861

Baja California

4.667811

5.090087

5.942169

Baja California Sur

1.094841

1.222204

1.402028

Campeche

0.219121

1.078659

0.158176

Coahuila

2.956889

2.711104

1.112670

Colima

0.940732

0.570609

0.733020

Chiapas

0.413603

2.569431

0.637437

Chihuahua

3.999671

5.320144

1.969724

Mexico City

11.065364

4.129292

24.112010

Durango

1.012327

2.152522

0.351091

Guanajuato

4.444265

4.414710

3.969368

Guerrero

0.734012

2.264930

0.589350

Hidalgo

2.255872

1.312663

2.795043

Jalisco

9.385206

4.378987

14.285866

México

17.590284

11.452124

10.712374

Michoacán

3.560583

3.452162

2.314355

Morelos

0.820670

1.180490

0.515051

Nayarit

0.732854

1.635668

0.436867

Nuevo León

8.166392

7.270200

7.130914

Oaxaca

0.711340

2.687740

0.421691

Puebla

2.080053

3.229110

2.993965

Querétaro

3.124226

1.956860

3.023592

Quintana Roo

1.094338

2.576921

4.275800

San Luis Potosí

2.139651

2.014041

0.800956

Sinaloa

2.249585

2.641436

0.891246

Sonora

3.177429

5.824895

0.802413

Tabasco

1.645356

1.979866

0.655064

Tamaulipas

2.561517

3.588864

0.710163

Tlaxcala

0.729804

0.641252

0.179947

Veracruz

2.840244

4.946982

3.969032

Yucatán

2.037331

2.457263

1.012219

Zacatecas

0.342231

1.458412

0.324539

Totals

100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services for January 2026. (Pesos)

Tobacco Beverages Entities Manufactured Beer Alcoholic Total

Aguascalientes

2,487,937

12,448,25

Chiapas

532,775,844

7,892,184

524,883,660

5,914,879

88,740

Chihuahua

1,282,412,409

17,066,920

1,265,345,489

3,900,629

324,395

Ciudad de México

5,019,086,938

365,028

5,018,721,910

9,352,517

536,617

Durango

451,314,096

31,630,482

419,683,614

1,890,563

221,989

Guanajuato

1,521,161,531

3,349,601

1,517,811,930

6,313,504

240,407

Guerrero

430,966,290

11,879,192

419,087,098

3,603,188

116,310

Hidalgo

585,823,220

8,508,515

577,314,705

3,222,994

179,124

Jalisco

2,528,861,330

6,517,790

2,522,343,540

8,732,495

288,846

México

3,052,582,506

5,931,865

3,046,650,641

17,728,216

171,853

Michoacán

922,949,796

6,981,329

915,968,467

4,943,602

185,284

Morelos

355,087,156

607,429

354,479,727

1,964,164

180,474

Nayarit

226,764,339

2,706,801

224,057,538

1,237,293

181,087

Nuevo León

2,698,173,018

17,215,380

2,680,957,638

6,130,641

437,305

Oaxaca

631,307,638

2,478,360

628,829,278

4,242,791

148,211

Puebla

1,184,829,794

7,662,918

1,177,166,876

6,586,805

178,716

Querétaro

800,779,464

5,626,969

795,152,495

2,530,655

314,208

Quintana Roo

512,293,497

93,266

512,200,231

1,917,252

267,153

San Luis Potosí

776,825,450

18,607,826

758,217,624

2,874,010

263,819

Sinaloa

708,269,470

4,109,402

704,160,068

3,169,760

222,149

Sonora

1,101,556,783

97,791,375

1,003,765,408

3,039,967

330,195

Tabasco

696,392,466

271,095,844

425,296,622

2,537,961

167,574

Tamaulipas

1,003,380,332

16,586,498

986,793,834

3,575,756

275,968

Tlaxcala

199,483,012

1,971,843

197,511,169

1,469,900

134,370

Veracruz

1,439,874,641

50,723,177

1,389,151,464

8,093,517

171,638

Yucatán

546,558,258

7,687,978

538,870,280

2,375,403

226,854

Zacatecas

346,668,814

51,517,346

295,151,468

1,674,227

176,291

Totales

33,506,846,903

951,350,285

32,555,496,618

130,294,079

249,862

PIB in thousands of pesos.

Source: GDP INEGI, December 5, 2025.

e/ National Employment 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 pc/

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

179,124

Puebla

178,716

Zacatecas

176,291

México

171,853

Veracruz

171,638

Tabasco

167,574

Oaxaca

148,211

Tlaxcala

134,370

Guerrero

116,310

Chiapas

88,740

pc/ Per capita.

Table 17.

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

Inverse

Participation Coefficients 1/

Entities

Non-mining per capita GDP pc/

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

0.000011

16.446394

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

0.000009

12.547884

Hidalgo

0.000006

8.147695

Jalisco

México

0.000006

8.492396

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

0.000007

9.847064

Puebla

0.000006

8.166287

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

0.000006

8.709252

Tamaulipas

Tlaxcala

0.000007

10.861355

Veracruz

0.000006

8.503066

Yucatán

Zacatecas

0.000006

8.278607

Totales

0.000069

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for December 2025.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.446394

73,408,259

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

12.547884

56,007,314

Hidalgo

8.147695

36,367,127

Jalisco

México

8.492396

37,905,697

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

9.847064

43,952,238

Puebla

8.166287

36,450,113

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

8.709252

38,873,632

Tamaulipas

Tlaxcala

10.861355

48,479,512

Veracruz

8.503066

37,953,322

Yucatán

Zacatecas

8.278607

36,951,452

Totales

100.000000

446,348,665

1/ Preliminary coefficients.

Table 19.

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

Oil and Gas

Extraction

Participation Coefficient p/

Entities

Gross Production 1/

(Millions of pesos)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

301,410

31.482648

Coahuila

Colima

Chiapas

74,055

7.735110

Chihuahua

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

Totales

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 2025.

Production

of Associated

Participation Coefficient p/

Entities

and Non-Associated Gas 2024 1/

(Millions of cubic feet)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

1,744

39.448152

Coahuila

Colima

Chiapas

1.913498

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

1,629

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 January 2026.

(Pesos)

Oil

Gas Production

Entities

Extraction

of Associated

Total

Gross Production

and Non-Associated

Aguascalientes

Baja California

Baja California Sur

Campeche

26,847,036

33,639,672

60,486,708

Coahuila

Colima

Chiapas

6,596,166

1,631,748

8,227,914

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

44,134,432

31,407,201

75,541,634

Tamaulipas

828,344

5,431,387

6,259,731

Tlaxcala

Veracruz

6,869,682

13,165,652

20,035,334

Yucatán

Zacatecas

Totales

85,275,660

170,551,320

Table 22.

Provisional Participations

of January 2026.

(Pesos)

Fund

Tax on

Fund

General

Special on

of Extraction

Fund

Entities

Development

Production

Total

Participations

Municipal

and Services

Hydrocarbons

Compensation 1/

Aguascalientes

839,338,970

64,428,820

18,706,707

922,474,497

Baja California

2,314,175,990

76,061,647

74,044,443

2,464,282,080

Baja California Sur

519,130,757

23,093,230

17,604,583

559,828,570

Campeche

551,084,845

37,545,909

8,724,362

60,486,708

657,841,824

Coahuila

1,966,990,789

81,917,065

30,383,298

2,079,291,153

Colima

447,293,781

31,406,672

9,488,214

488,188,668

Chiapas

3,390,834,297

123,699,496

21,831,779

8,227,914

73,408,259

3,618,001,745

Chihuahua

2,392,432,561

118,111,320

54,860,851

2,565,404,732

Ciudad de México

7,737,167,226

408,973,454

169,316,799

8,315,457,478

Durango

1,098,518,818

80,133,196

18,769,016

1,197,421,030

Guanajuato

3,584,567,076

187,005,277

59,250,545

3,830,822,897

Guerrero

1,909,619,545

79,252,052

20,140,494

56,007,314

2,065,019,405

Hidalgo

1,701,824,425

136,899,825

27,432,738

36,367,127

1,902,524,115

Jalisco

5,346,075,078

240,729,134

119,587,557

5,706,391,769

México

11,285,040,332

446,106,118

168,231,103

37,905,697

11,937,283,249

Michoacán

2,635,880,019

148,532,163

42,650,974

2,827,063,156

Morelos

1,098,851,861

64,401,931

12,416,275

1,175,670,067

Nayarit

716,551,665

52,022,020

15,018,048

783,591,734

Nuevo León

3,945,575,604

157,417,043

102,224,582

4,205,217,229

Oaxaca

2,271,092,316

143,329,183

22,214,479

43,952,238

2,480,588,216

Puebla

3,622,068,437

170,543,469

41,366,711

36,450,113

3,870,428,730

Querétaro

1,429,919,506

93,505,607

34,819,019

1,558,244,132

Quintana Roo

1,066,318,545

51,155,669

41,061,009

1,158,535,224

San Luis Potosí

1,571,473,819

89,735,210

22,328,616

1,683,537,646

Sinaloa

1,796,149,560

87,448,505

27,358,593

1,910,956,658

Sonora

1,811,046,181

75,800,946

50,972,352

1,937,819,480

Tabasco

1,848,416,683

92,358,186

20,358,947

75,541,634

38,873,632

2,075,549,082

Tamaulipas

2,096,971,842

113,372,187

33,704,663

6,259,731

2,250,308,423

Tlaxcala

805,733,398

47,801,598

6,842,650

48,479,512

908,857,157

Veracruz

4,716,493,135

229,718,003

59,641,778

20,035,334

37,953,322

5,063,841,571

Yucatán

1,343,054,062

86,132,835

26,231,283

1,455,418,180

Zacatecas

959,968,839

94,238,438

12,431,309

36,951,452

1,103,590,037

Totales

78,819,659,963

3,932,876,208

1,390,013,779

170,551,320

446,348,665

84,759,449,934

1/ Corresponds to the month of December 2025.

Table 23.

Determination of the coefficients for participations by 0.136% of the

federally distributable tax revenue for the 2025 fiscal year.

Revenue

Coefficient

Water and

Coefficient

Entities/municipalities

2024

2023

intermediate

participation

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ å 4)100)

Baja California

Ensenada, B.C.

0.123704

1,650,126,125

1,432,411,998

0.142506

0.137491

Mexicali, B.C.

1.671941

3,563,758,281

3,217,693,437

1.851759

1.786599

Tecate, B.C.

0.788207

642,451,848

575,029,272

0.880624

0.849637

Tijuana, B.C.

2.308471

6,837,796,258

6,164,501,024

2.560606

2.470503

Baja California Sur

La Paz, B.C.S.

0.011429

730,291,033

662,285,163

0.012602

0.012159

Campeche

Cd. del Carmen, Camp.

0.258736

224,009,949

217,940,542

0.265941

0.256583

Chiapas

Suchiate, Chis.

0.161826

4,466,961

4,491,241

0.160951

0.155287

Chihuahua

Ascensión, Chih.

0.022395

37,520,328

36,042,562

0.023313

0.022492

Cd. Juárez, Chih.

4.960713

4,988,029,954

4,473,156,928

5.531705

5.337054

Ojinaga, Chih.

0.078607

55,401,516

55,199,675

0.078895

0.076118

Coahuila

Cd. Acuña, Coah.

0.290632

323,847,197

285,973,732

0.329122

0.317541

Piedras Negras, Coah.

2.455821

301,989,783

292,024,755

2.539623

2.450259

Colima

Manzanillo, Col.

3.262434

642,659,068

639,521,982

3.278438

3.163075

Guerrero

Acapulco, Gro.

0.072410

1,179,144,811

1,244,369,972

0.068615

0.066200

Michoacán

Lázaro Cárdenas, Mich.

4.985340

253,023,627

248,999,320

5.065913

4.887653

Nuevo León

Anáhuac, N.L.

1.469876

22,266,762

17,800,798

1.838647

1.773949

Oaxaca

Salina Cruz, Oax.

0.104984

41,577,239

43,117,538

0.101233

0.097671

Quintana Roo

Benito Juárez, Q.R.

0.163949

2,910,158,454

2,807,524,896

0.169943

0.163963

O. P. Blanco, Q.R.

0.415978

335,920,247

341,581,270

0.409084

0.394689

Sinaloa

Mazatlán, Sin.

0.248522

1,316,598,008

1,297,614,296

0.252158

0.243285

Sonora

Agua Prieta, Son.

0.148869

114,552,242

128,610,731

0.132596

0.127930

Guaymas, Son.

0.021649

273,177,567

290,200,335

0.020379

0.019662

Naco, Son.

0.067377

6,394,000

5,812,881

0.074113

0.071505

Nogales, Son.

4.037940

468,417,511

442,570,007

4.273768

4.123382

P.E. Calles (Sonoyta), Son.

0.017203

13,588,484

12,646,431

0.018484

0.017834

San Luis R.C., Son.

0.059332

197,276,589

185,092,031

0.063238

0.061013

Tamaulipas

Altamira, Tamps.

9.428701

467,702,610

440,458,790

10.011897

9.659597

Cd. Camargo, Tamps.

0.070822

20,040,313

19,955,616

0.071123

0.068620

Cd. M. Alemán, Tamps.

0.204928

26,204,293

24,331,986

0.220696

0.212930

Cd. Madero, Tamps.

1.250704

355,883,426

345,464,834

1.288423

1.243086

Matamoros, Tamps.

3.839924

673,792,508

582,468,917

4.441974

4.285669

Nuevo Laredo, Tamps.

46.692027

711,551,668

715,295,516

46.447642

44.813236

Reynosa, Tamps.

2.753885

1,215,677,493

1,000,005,893

3.347816

3.230013

Río Bravo, Tamps.

0.077860

144,659,114

124,199,726

0.090686

0.087495

Tampico, Tamps.

1.347902

592,222,549

560,015,372

1.425422

1.375264

Veracruz

Coatzacoalcos, Ver.

0.174223

319,239,105

314,180,171

0.177029

0.170799

Tuxpan, Ver.

0.640148

124,584,064

114,261,510

0.697980

0.673419

Veracruz, Ver.

4.636530

998,388,507

976,192,036

4.741954

4.575094

Yucatán

Progreso, Yuc.

0.674002

62,239,115

77,647,547

0.540252

0.521242

Total

100.000000

32,846,628,608

30,416,690,733

103.647150

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

Provisional participations by 0.136% of the federally distributable tax revenue of January 2026.

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

28,049,874

Ensenada, B.C.

0.137491

735,402

Mexicali, B.C.

1.786599

9,556,002

Tecate, B.C.

0.849637

4,544,463

Tijuana, B.C.

2.470503

13,214,006

Baja California Sur

65,035

La Paz, B.C.S.

0.012159

65,035

Campeche

1,372,391

Cd. del Carmen, Camp.

0.256583

1,372,391

Chiapas

830,587

Suchiate, Chis.

0.155287

830,587

Chihuahua

29,073,807

Ascensión, Chih.

0.022492

120,306

Cd. Juárez, Chih.

5.337054

28,546,365

Ojinaga, Chih.

0.076118

407,135

Coahuila

14,804,164

Cd. Acuña, Coah.

0.317541

1,698,436

Piedras Negras, Coah.

2.450259

13,105,728

Colima

16,918,378

Manzanillo, Col.

3.163075

16,918,378

Guerrero

354,085

Acapulco, Gro.

0.066200

354,085

Michoacán

26,142,644

Lázaro Cárdenas, Mich.

4.887653

26,142,644

Nuevo León

9,488,340

Anáhuac, N.L.

1.773949

9,488,340

Oaxaca

522,414

Salina Cruz, Oax.

0.097671

522,414

Quintana Roo

2,988,069

Benito Juárez, Q.R.

0.163963

876,990

O. P. Blanco, Q.R.

0.394689

2,111,078

Sinaloa

1,301,263

Mazatlán, Sin.

0.243285

1,301,263

Sonora

23,648,401

Agua Prieta, Son.

0.127930

684,262

Guaymas, Son.

0.019662

105,167

Naco, Son.

0.071505

382,460

Nogales, Son.

4.123382

22,054,783

P.E. Calles (Sonoyta), Son.

0.017834

95,389

San Luis R.C., Son.

0.061013

326,340

Tamaulipas

347,537,402

Altamira, Tamps.

9.659597

51,666,396

Cd. Camargo, Tamps.

0.068620

367,029

Cd. M. Alemán, Tamps.

0.212930

1,138,904

Cd. Madero, Tamps.

1.243086

6,648,907

Matamoros, Tamps.

4.285669

22,922,810

Nuevo Laredo, Tamps.

44.813236

239,693,076

Reynosa, Tamps.

3.230013

17,276,406

Río Bravo, Tamps.

0.087495

467,986

Tampico, Tamps.

1.375264

7,355,889

Veracruz

28,986,338

Coatzacoalcos, Ver.

0.170799

913,556

Tuxpan, Ver.

0.673419

3,601,924

Veracruz, Ver.

4.575094

24,470,858

Yucatán

2,787,972

Progreso, Yuc.

0.521242

2,787,972

Total

100.000000

534,871,164

Federally Distributable Tax Revenue

(RFP)

393,287,620,780

0.136% of RFP

534,871,164

Table 25.

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

of January 2026.

(Pesos)

Participations to

municipalities through which

hydrocarbons are exported

Amount

of Crude

Exported (a)

Distribution

Coefficients

Participation

Municipalities

(1)

(2=1/ S 1)

(3)

(4=2 x 3)

Campeche, Camp.

73,293,512

11.054358%

1,105,197

Cd. del Carmen, Camp.

293,174,046

44.217434%

4,420,787

Cd. Madero, Tamps.

15,478,506

2.334517%

233,401

Coatzacoalcos, Ver.

167,168,230

25.212839%

2,520,739

Paraíso, Tab.

113,868,741

17.174042%

1,717,033

Piedras Negras, Coah.

45,148

0.006809%

681

Reynosa, Tamps.

0.000000%

Salina Cruz, Oax.

0.000000%

Total

663,028,183

100.000000%

9,997,837

(a) Dollars.

Calculation performed on January 9, 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 Fiscalization and Revenue Fund for the fourth quarter of 2025 is disclosed.

Table 26. Integration of the Fiscalization and Revenue Fund for the fourth quarter of 2025.

Table 27. Calculation of the participation coefficients of the first part of the growth of the Fund of

Fiscalization and Revenue for 2025.

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

Fiscalization and Revenue for 2025.

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

Fiscalization and Revenue for 2025.

Table 30. Calculation of the participation coefficients of the fourth part of the growth of the Fund of

Fiscalization and Revenue for 2025.

Table 31. Distribution and integration of the Fiscalization and Revenue Fund for the fourth quarter of 2025.

Table 32. Differences of the Fiscalization and Revenue Fund for the fourth quarter of 2025.

Table 26.

Integration of the Fiscalization and Revenue Fund for the fourth quarter of 2025

(Pesos)

Concepts

Amount

Federally Distributable Tax Revenue

Federally Distributable Tax Revenue for October-December 2025

1,119,284,427,250

1.1) Federally Distributable Tax Revenue for October 2025

355,161,071,681

1.2) Federally Distributable Tax Revenue for November 2025

370,835,734,789

1.3) Federally Distributable Tax Revenue for December 2025

393,287,620,780

Federally Distributable Tax Revenue for October-December 2013

533,487,776,250

2.1) Federally Distributable Tax Revenue for October 2013

177,829,258,750

2.2) Federally Distributable Tax Revenue for November 2013

177,829,258,750

2.3) Federally Distributable Tax Revenue for December 2013

177,829,258,750

Growth of the Federally Distributable Tax Revenue for the fourth quarter of 2025 (1-2)

585,796,651,000

Fiscalization Fund 2013

6,668,597,203

Fiscalization and Revenue Fund of 2025

13,991,055,341

Fiscalization and Revenue Fund growth 2025 (5-4)

7,322,458,138

6.1) First part 30% of the 2025 growth (3 x 30%)

2,196,737,441

6.2) Second part 10% of the 2025 growth (3 x 10%)

732,245,814

6.3) Third part 30% of the 2025 growth (3 x 30%)

2,196,737,441

6.4) Fourth part 30% of the 2025 growth (3 x 30%)

2,196,737,441

Total Fiscalization and Revenue Fund of 2025 (4+6)

13,991,055,341

Table 27.

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

Fiscalization and Revenue Fund for 2025

Figures

CV Result

Entities

GDP

Virtual 2024 (CV)

CV as %

Population e/

as % GDP

Participation

2024

(Pesos)

of GDP

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6=(5/ å 5)100)

Aguascalientes

435,173,210

85,735,002

0.0197014

1,503,564

29,622

3.223282%

Baja California

1,292,417,521

38,512,271

0.0029799

3,778,283

11,259

1.225099%

Baja California Sur

251,902,223

30,504,917

0.0121098

881,164

10,671

1.161114%

Campeche

520,398,428

3,406,693

0.0006546

925,978

606

0.065960%

Coahuila

1,236,355,664

11,627,875

0.0009405

3,452,989

3,248

0.353372%

Colima

214,421,765

11,051,670

0.0051542

728,776

3,756

0.408727%

Chiapas

532,775,844

23,733,847

0.0044548

5,975,155

26,618

2.896364%

Chihuahua

1,282,412,409

108,048,243

0.0084254

3,976,037

33,500

3.645195%

Ciudad de México

5,019,086,938

22,903,313

0.0004563

9,350,964

4,267

0.464312%

Durango

451,314,096

178,540,863

0.0395602

1,944,614

76,929

8.370906%

Guanajuato

1,521,161,531

219,501,781

0.0144299

6,345,807

91,569

9.963912%

Guerrero

430,966,290

7,519,545

0.0017448

3,606,579

6,293

0.684737%

Hidalgo

585,823,220

10,508,421

0.0017938

3,248,649

5,827

0.634095%

Jalisco

2,528,861,330

37,104,181

0.0014672

8,739,649

12,823

1.395315%

México

3,052,582,506

183,178,280

0.0060008

17,788,768

106,746

11.615362%

Michoacán

922,949,796

26,895,921

0.0029141

4,950,874

14,427

1.569895%

Morelos

355,087,156

3,709,679

0.0010447

1,984,308

2,073

0.225575%

Nayarit

226,764,339

5,339,622

0.0023547

1,245,276

2,932

0.319067%

Nuevo León

2,698,173,018

5,399,058

0.0002001

6,152,311

1,231

0.133957%

Oaxaca

631,307,638

103,637,432

0.0164163

4,232,451

69,481

7.560454%

Puebla

1,184,829,794

127,730,913

0.0107805

6,629,599

71,471

7.776920%

Querétaro

800,779,464

120,573,058

0.0150570

2,528,745

38,075

4.143074%

Quintana Roo

512,293,497

253,079,758

0.0494013

1,905,221

94,120

10.241516%

San Luis Potosí

776,825,450

24,890,075

0.0032041

2,885,526

9,245

1.006023%

Sinaloa

708,269,470

200,063,754

0.0282468

3,144,666

88,827

9.665509%

Sonora

1,101,556,783

86,349,323

0.0078388

3,042,242

23,848

2.594933%

Tabasco

696,392,466

15,479,501

0.0022228

2,554,147

5,677

0.617773%

Tamaulipas

1,003,380,332

26,081,572

0.0025994

3,569,939

9,280

1.009739%

Tlaxcala

199,483,012

22,925,707

0.0114926

1,476,723

16,971

1.846699%

Veracruz

1,439,874,641

21,740,832

0.0015099

8,113,343

12,250

1.333005%

Yucatán

546,558,258

72,742,100

0.0133091

2,402,017

31,969

3.478610%

Zacatecas

346,668,814

6,942,300

0.0020026

1,695,685

3,396

0.369500%

Totales

33,506,846,903

2,095,457,507

0.2904684

130,760,049

919,009

100.000000%

Source: GDP INEGI, December 5, 2025.

GDP. In thousands of current pesos.

e/ National Employment and Occupation Survey for the third quarter of 2025, published on November 26, 2025 on the website

of INEGI (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 28.

Calculation of the participation coefficients of the second part of the growth of the

Fiscalization and Revenue Fund for 2025

Value of Merchandise

VM Result

Seized or

VM/ å VM

Population e/

Participation

Entities

Assured 2024 (VM)

2025

by population

coefficients 1/

(Pesos)

(1)

(2=1/ å 1)

(3)

(4=2*3)

(5=(4/ å 4)100)

Aguascalientes

299,018

0.001304

1,503,564

1,960

0.036736%

Baja California

3,976,610

0.017336

3,778,283

65,501

1.22768

0.000000%

Guanajuato

22,242,764

0.096968

6,345,807

615,338

11.533310%

Guerrero

0.000000

3,606,579

0.000000%

Hidalgo

0.000000

3,248,649

0.000000%

Jalisco

427,932

0.001866

8,739,649

16,304

0.305596%

México

256,073

0.001116

17,788,768

19,859

0.372210%

Michoacán

682,004

0.002973

4,950,874

14,720

0.275897%

Morelos

0.000000

1,984,308

0.000000%

Nayarit

0.000000

1,245,276

0.000000%

Nuevo León

18,513,535

0.080710

6,152,311

496,553

9.306920%

Oaxaca

0.000000

4,232,451

0.000000%

Puebla

27,565,822

0.120174

6,629,599

796,702

14.932638%

Querétaro

0.000000

2,528,745

0.000000%

Quintana Roo

0.000000

1,905,221

0.000000%

San Luis Potosí

0.000000

2,885,526

0.000000%

Sinaloa

22,999,874

0.100268

3,144,666

315,310

5.909875%

Sonora

67,576,595

0.294601

3,042,242

896,247

16.798418%

Tabasco

0.000000

2,554,147

0.000000%

Tamaulipas

1,218,323

0.005311

3,569,939

18,961

0.355387%

Tlaxcala

0.000000

1,476,723

0.000000%

Veracruz

87,722

0.000382

8,113,343

3,103

0.058155%

Yucatán

458,075

0.001997

2,402,017

4,797

0.089907%

Zacatecas

0.000000

1,695,685

0.000000%

Totales

229,383,463

1.000000

130,760,049

5,335,309

100.000000%

1/ Preliminary coefficients.

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

Table 29.

Calculation of the participation coefficients for the third part of the growth of the Fiscalization and Collection Fund for 2025

Result

Entities

Variation

Population e/

variation R

Participation

2023

2024

2024/2023

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

4,806,773,940

5,384,140,862

1.120115

1,503,564

1,684,165

1.180783%

Baja California

26,569,083,541

29,484,012,362

1.109711

3,778,283

4,192,803

2.939611%

Baja California Sur

5,427,126,085

5,736,083,240

1.056928

881,164

931,327

0.652962%

Campeche

3,614,139,570

3,605,167,152

0.997517

925,978

923,679

0.647600%

Coahuila

10,784,011,355

13,249,731,591

1.228646

3,452,989

4,242,501

2.974455%

Colima

2,568,041,897

2,781,620,079

1.083168

728,776

789,387

0.553446%

Chiapas

4,883,228,856

5,216,080,441

1.068162

5,975,155

6,382,435

4.474781%

Chihuahua

25,143,431,565

28,092,470,321

1.117289

3,976,037

4,442,381

3.114592%

Ciudad de México

77,114,031,038

83,248,412,524

1.079549

9,350,964

10,094,828

7.077573%

Durango

4,724,426,037

5,165,207,847

1.093298

1,944,614

2,126,044

1.490588%

Guanajuato

19,357,605,854

20,656,951,459

1.067123

6,345,807

6,771,758

4.747739%

Guerrero

4,079,783,124

4,116,629,127

1.009031

3,606,579

3,639,151

2.551441%

Hidalgo

5,537,920,984

5,796,645,284

1.046719

3,248,649

3,400,422

2.384065%

Jalisco

29,564,918,964

32,342,104,929

1.093935

8,739,649

9,560,609

6.703027%

México

43,415,670,455

50,154,698,531

1.155221

17,788,768

20,549,960

14.407758%

Michoacán

8,562,558,171

9,111,204,420

1.064075

4,950,874

5,268,101

3.693512%

Morelos

4,175,923,314

4,622,484,543

1.106937

1,984,308

2,196,504

1.539988%

Nayarit

3,326,369,086

3,580,532,424

1.076409

1,245,276

1,340,426

0.939784%

Nuevo León

38,356,668,426

40,632,791,075

1.059341

6,152,311

6,517,395

4.569403%

Oaxaca

4,309,023,387

5,023,050,899

1.165705

4,232,451

4,933,790

3.459124%

Puebla

10,446,739,981

11,122,445,539

1.064681

6,629,599

7,058,408

4.948712%

Querétaro

14,234,588,138

15,221,679,435

1.069345

2,528,745

2,704,100

1.895868%

Quintana Roo

16,507,121,750

18,124,327,099

1.097970

1,905,221

2,091,876

1.466633%

San Luis Potosí

7,040,917,889

7,487,153,499

1.063377

2,885,526

3,068,403

2.151285%

Sinaloa

12,063,229,329

12,537,579,490

1.039322

3,144,666

3,268,321

2.291448%

Sonora

12,592,644,443

13,680,442,636

1.086384

3,042,242

3,305,042

2.317194%

Tabasco

4,158,228,901

4,346,228,391

1.045211

2,554,147

2,669,624

1.871697%

Tamaulipas

12,556,348,494

13,854,166,845

1.103360

3,569,939

3,938,926

2.761616%

Tlaxcala

1,918,705,511

2,013,001,528

1.049146

1,476,723

1,549,298

1.086226%

Veracruz

13,013,156,624

14,058,779,342

1.080351

8,113,343

8,765,260

6.145401%

Yucatán

7,230,462,687

7,530,932,633

1.041556

2,402,017

2,501,835

1.754059%

Zacatecas

4,744,504,508

4,819,410,776

1.015788

1,695,685

1,722,456

1.207629%

Totales

442,827,383,901

482,796,166,324

1.090258

130,760,049

142,631,216

100.000000%

R = Collection of local taxes and fees of the entity (Adjustments validated by the Oversight Committee).

Source: R Public Accounts of the entities.

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

1/ Preliminary coefficients.

Table 30.

Calculation of the participation coefficients for the fourth part of the growth of the Fiscalization and Collection Fund for 2025.

ILD

R/ILD

Result

Population e/

variation IE

Participation

Entities

2024

2025

by population

coefficients 1/

(1)

(2)

(3=1/2)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

5,384,140,862

19,224,692,493

0.280064

1,503,564

421,094

1.262818%

Baja California

29,484,012,362

69,698,159,474

0.423024

3,778,283

1,598,305

4.793155%

Baja California Sur

5,736,083,240

15,284,879,103

0.375278

881,164

330,682

0.991681%

Campeche

3,605,167,152

13,914,036,519

0.259103

925,978

239,924

0.719506%

Coahuila

13,249,731,591

41,924,007,318

0.316042

3,452,989

1,091,288

3.272662%

Colima

2,781,620,079

10,601,942,259

0.262369

728,776

191,208

0.573414%

Chiapas

5,216,080,441

55,092,673,383

0.094678

5,975,155

565,717

1.696529%

Chihuahua

28,092,470,321

67,323,076,610

0.417278

3,976,037

1,659,115

4.975516%

Ciudad de México

83,248,412,524

206,012,290,234

0.404094

9,350,964

3,778,672

11.331853%

Durango

5,165,207,847

21,376,890,654

0.241626

1,944,614

469,869

1.409089%

Guanajuato

20,656,951,459

77,638,531,516

0.266066

6,345,807

1,688,402

5.063345%

Guerrero

4,116,629,127

32,848,021,402

0.125324

3,606,579

451,989

1.355469%

Hidalgo

5,796,645,284

32,371,197,598

0.179068

3,248,649

581,729

1.744546%

Jalisco

32,342,104,929

117,194,293,510

0.275970

8,739,649

2,411,881

7.232984%

México

50,154,698,531

215,402,436,905

0.232842

17,788,768

4,141,969

12.421344%

Michoacán

9,111,204,420

51,215,893,679

0.177898

4,950,874

880,751

2.641281%

Morelos

4,622,484,543

21,317,447,357

0.216840

1,984,308

430,278

1.290360%

Nayarit

3,580,532,424

15,396,171,136

0.232560

1,245,276

289,601

0.868485%

Nuevo León

40,632,791,075

109,188,543,247

0.372134

6,152,311

2,289,485

6.865933%

Oaxaca

5,023,050,899

41,587,274,164

0.120783

4,232,451

511,210

1.533066%

Puebla

11,122,445,539

66,949,274,234

0.166132

6,629,599

1,101,391

3.302960%

Querétaro

15,221,679,435

41,254,825,574

0.368967

2,528,745

933,024

2.798044%

Quintana Roo

18,124,327,099

36,942,996,349

0.490603

1,905,221

934,706

2.803089%

San Luis Potosí

7,487,153,499

32,680,620,666

0.229101

2,885,526

661,076

1.982500%

Sinaloa

12,537,579,490

42,461,485,323

0.295269

3,144,666

928,524

2.784548%

Sonora

13,680,442,636

45,235,334,205

0.302428

3,042,242

920,060

2.759166%

Tabasco

4,346,228,391

36,554,325,761

0.118898

2,554,147

303,682

0.910713%

Tamaulipas

13,854,166,845

51,091,108,020

0.271166

3,569,939

968,046

2.903071%

Tlaxcala

2,013,001,528

14,366,533,025

0.140117

1,476,723

206,915

0.620516%

Veracruz

14,058,779,342

84,930,515,950

0.165533

8,113,343

1,343,024

4.027591%

Yucatán

7,530,932,633

29,939,988,259

0.251534

2,402,017

604,190

1.811903%

Zacatecas

4,819,410,776

19,561,251,869

0.246375

1,695,685

417,775

1.252865%

Totales

482,796,166,324

1,736,580,717,797

0.278015

130,760,049

33,345,582

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 third quarter of 2025, published on November 26, 2025 on the INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 31.

Distribution and integration of the Fiscalization and Collection Fund for the fourth quarter of 2025

(Pesos)

Fiscalization

Fund

2013

Growth of the Fiscalization and Collection Fund of 2025

First

Second

Third

Fourth

Subtotal

Total

Entities

Part

(1)

(2)

(3)

(4)

(5)

(6) = S (2) a (5)

(7 =1+6)

Aguascalientes

57,578,548

70,807,033

269,001

25,938,700

27,740,788

124,755,522

182,334,070

Baja California

163,998,411

26,912,203

8,989,648

64,575,542

105,293,028

205,770,421

369,768,832

Baja California Sur

33,532,473

25,506,629

267,480

14,343,854

21,784,622

61,902,585

95,435,058

Campeche

45,171,169

1,448,959

14,226,063

15,805,666

31,480,688

76,651,856

Coahuila

125,222,674

7,762,661

21,345,048

65,340,959

71,891,798

166,340,465

291,563,139

Colima

34,574,885

8,978,661

12,157,754

12,596,396

33,732,810

68,307,695

Chiapas

224,211,125

63,625,507

4,992,836

98,299,191

37,268,290

204,185,825

428,396,949

Chihuahua

165,499,708

80,075,357

19,957,033

68,419,417

109,299,015

277,750,822

443,250,530

Ciudad de México

624,436,419

10,199,725

237,528,979

155,475,695

248,931,050

652,135,449

1,276,571,868

Durango

75,003,213

183,886,823

32,744,301

30,953,982

247,585,106

322,588,319

Guanajuato

303,101,720

218,880,989

84,452,176

104,295,366

111,228,385

518,856,917

821,958,637

Guerrero

119,768,707

15,041,882

56,048,460

29,776,101

100,866,443

220,635,150

Hidalgo

100,008,795

13,929,391

52,371,659

38,323,098

104,624,148

204,632,943

Jalisco

373,708,255

30,651,398

2,237,713

147,247,913

158,889,670

339,026,694

712,734,950

México

785,004,159

255,159,008

2,725,495

316,500,610

272,864,313

847,249,426

1,632,253,585

Michoacán

155,599,519

34,486,465

2,020,245

81,136,767

58,022,009

175,665,486

331,265,005

Morelos

71,798,794

4,955,288

33,829,502

28,345,832

67,130,622

138,929,416

Nayarit

50,699,792

7,009,061

20,644,595

19,078,330

46,731,986

97,431,778

Nuevo León

225,894,333

2,942,693

68,149,530

100,377,789

150,826,523

322,296,536

548,190,868

Oaxaca

149,607,449

166,083,316

75,987,864

33,677,428

275,748,608

425,356,057

Puebla

245,014,629

170,838,512

109,343,618

108,710,209

72,557,370

461,449,709

706,464,338

Querétaro

97,474,308

91,012,460

41,647,244

61,465,683

194,125,387

291,599,695

Quintana Roo

65,431,574

224,979,215

32,218,066

61,576,499

318,773,779

384,205,353

San Luis Potosí

160,536,510

22,099,692

47,258,074

43,550,314

112,908,080

273,444,589

Sinaloa

265,953,813

212,325,857

43,274,814

50,337,102

61,169,214

367,106,987

633,060,800

Sonora

753,069,685

57,003,861

123,005,715

50,902,667

60,611,629

291,523,872

1,044,593,557

Tabasco

437,583,081

13,570,856

41,116,260

20,005,965

74,693,082

512,276,163

Tamaulipas

137,260,829

22,181,323

2,602,307

60,665,449

63,772,838

149,221,916

286,482,746

Tlaxcala

52,463,056

40,567,134

23,861,536

13,631,104

78,059,774

130,522,830

Veracruz

305,002,063

29,282,610

425,838

134,998,319

88,475,606

253,182,373

558,184,436

Yucatán

206,150,604

76,415,933

658,337

38,532,068

39,802,749

155,409,087

361,559,691

Zacatecas

58,236,904

8,116,938

26,528,447

27,522,148

62,167,534

120,404,438

Totales

6,668,597,203

2,196,737,441

732,245,814

2,196,737,441

7,322,458,138

13,991,055,341

Table 32.

Differences of the Fiscalization and Collection Fund for the fourth quarter of 2025

(Pesos)

Advance

of the

Fourth

quarter

FOFIR of the

Fourth

quarter

Differences

Entities

Absolute

Rel%

Aguascalientes

57,578,547

182,334,070

124,755,523

216.7%

Baja California

163,998,411

369,768,832

205,770,421

125.5%

Baja California Sur

33,532,473

95,435,058

61,902,585

184.6%

Campeche

45,171,168

76,651,856

31,480,688

69.7%

Coahuila

125,222,673

291,563,139

166,340,466

132.8%

Colima

34,574,885

68,307,695

33,732,810

97.6%

Chiapas

224,211,125

428,396,949

204,185,824

91.1%

Chihuahua

165,499,707

443,250,530

277,750,823

167.8%

Ciudad de México

624,436,419

1,276,571,868

652,135,449

104.4%

Durango

75,003,213

322,588,319

247,585,106

330.1%

Guanajuato

303,101,720

821,958,637

518,856,917

171.2%

Guerrero

119,768,706

220,635,150

100,866,444

84.2%

Hidalgo

100,008,794

204,632,943

104,624,149

104.6%

Jalisco

373,708,254

712,734,950

339,026,696

90.7%

México

785,004,159

1,632,253,585

847,249,426

107.9%

Michoacán

155,599,518

331,265,005

175,665,487

112.9%

Morelos

71,798,793

138,929,416

67,130,623

93.5%

Nayarit

50,699,792

97,431,778

46,731,986

92.2%

Nuevo León

225,894,332

548,190,868

322,296,536

142.7%

Oaxaca

149,607,449

425,356,057

275,748,608

184.3%

Puebla

245,014,629

706,464,338

461,449,709

188.3%

Querétaro

97,474,307

291,599,695

194,125,388

199.2%

Quintana Roo

65,431,574

384,205,353

318,773,779

487.2%

San Luis Potosí

160,536,509

273,444,589

112,908,080

70.3%

Sinaloa

265,953,813

633,060,800

367,106,987

138.0%

Sonora

753,069,684

1,044,593,557

291,523,873

38.7%

Tabasco

437,583,080

512,276,163

74,693,083

17.1%

Tamaulipas

137,260,829

286,482,746

149,221,917

108.7%

Tlaxcala

52,463,055

130,522,830

78,059,775

148.8%

Veracruz

305,002,062

558,184,436

253,182,374

83.0%

Yucatán

206,150,604

361,559,691

155,409,087

75.4%

Zacatecas

58,236,903

120,404,438

62,167,535

106.7%

Totales

6,668,597,187

13,991,055,341

7,322,458,154

109.8%

Third.- The participations of the funds and other participable concepts, indicated in the first and second sections of this Agreement, as well as the amounts that each federal entity will finally receive, may be modified by the variation of the revenues effectively captured, by the change in the coefficients, and, where applicable, by the differences derived from the adjustments to provisional payments and the corresponding definitive adjustments for the fiscal years 2025 and 2026.

Respectfully.

Mexico City, February 16, 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, the Heads of the Undersecretariat of Finance and Public Credit, of Revenues, of Expenditures, of

the Attorney General's Office of the Federation, of the Federal Attorney General's Office for Amparos, of the Federal Attorney General's Office for Legislation and Consultation, of the Federal Attorney General's Office for Financial Affairs, and of the Federal Attorney General'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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