Agreement Disclosing the Report on Participable Federal Revenue and Federal Participations, and Calculation Procedures for August 2025

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DOF: 26/09/2025

AGREEMENT by which the report on participable federal revenue and federal participations, as well as the calculation procedures, for the month of August 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 136/2025

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

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, based on the provisions of

Article 31 of the Organic Law of the Federal Public Administration; Article 26 of the Law of the Tax Administration Service, and Articles 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 for the month of July 2025, with which the participations in federal revenues for the month of August 2025 were calculated, in accordance with Articles 2, 2-A, 3-A,

4-A, 4-B, and 7 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 excise tax on production and services; the 0.136% of the participable federal revenue corresponding to municipalities bordering the border or the coasts through which goods physically enter or leave the country that are imported or exported, 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 excise tax on production and services; the

0.136% of the participable federal revenue corresponding to municipalities bordering the border or the

coasts through which goods physically enter or leave the country that are imported or exported, 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 August 2025 participations was carried out in accordance with Articles 2, 2-A, 3-A, 4-A, 4-B, 5, and 7 of the Fiscal Coordination Law, and

·

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

Hydrocarbon Extraction; the Compensation Fund; the specific participations in the excise tax on production

and services; the participations of 0.136% of the participable federal revenue

corresponding to municipalities bordering the border

or the coasts through which goods physically enter or leave

the country that are imported or exported for the month of August 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, for the month of August

2025, in

accordance with Articles 2, 2-A, 3-A, 4-A, 4-B, 5, and 7 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 July 2025, the federal revenue participations for the month of August 2025, as well as the procedure followed in the determination and integration of the same, by federal entity and, where applicable, by municipality, are made known. The figures corresponding to the month of August 2025 do not include deductions derived from financial commitments contracted by the federal entities.

·

Table 1. Participable federal revenue of July 2025, applicable for the calculation of participations for the month of

August 2025, in accordance with Articles 2 and 7 of the Fiscal Coordination Law.

·

Table 2. Integration of the participation funds for August 2025, in accordance with the provisions of

Articles 2, 2-A, 3-A, 4-A, 4-B, 5, and 7 of the Fiscal Coordination Law.

·

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

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

·

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

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

·

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

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

·

Table 6. Reimbursement of 80% of the revenue from Special Taxation Bases (BET) of 1989, which are

added to the General Participation Fund of August 2025, in accordance with Article 2 of the Law of

Fiscal Coordination.

·

Table 7. Integration of the General Participation Fund of August 2025, in accordance with Articles 2, 5, and

7 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 2-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 2-A, fraction III of the Fiscal Coordination Law.

·

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

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

·

Table 11. Amounts of the excise tax on production and services for the 2024 fiscal year, in accordance with Article 3-A

of the Fiscal Coordination Law.

·

Table 12. Coefficients of the specific participations in the excise tax on production and services of

2025, in accordance with Article 3-A of the Fiscal Coordination Law.

·

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

Articles 3-A and 7 of the Fiscal Coordination Law.

·

Table 14. Determination of the participations for gasoline and diesel of July 2025, in accordance with Article 4-A

of the Fiscal Coordination Law.

·

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

·

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

Fiscal Coordination.

·

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

·

Table 18. Distribution of the Compensation Fund of July 2025, in accordance with Article 4-A of the Law of

Fiscal Coordination.

·

Table 19. Calculation of the participation coefficient related to Oil and Gas Extraction for 2025, in accordance with the

Article 4-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 4-B of the Fiscal Coordination Law.

·

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

Article 4-B of the Fiscal Coordination Law.

·

Table 22. Provisional participations of August 2025, in accordance with Article 7 of the Fiscal Coordination Law.

·

Table 23. Determination of the coefficients of the participations for 0.136% of the participable federal revenue for the 2025 fiscal year, in accordance with Article 2-A, fraction I of the Fiscal Coordination Law.

·

Table 24. Provisional participations for 0.136% of the participable federal revenue

of August 2025, in

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

·

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

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

Table 1.

Participable federal revenue of July 2025,

p/ aplicable for the calculation of participations for the month

of August 2025.

Concepts

Thousands of pesos

Tax Revenues

398,640,842

Rent 1/

175,168,269

Value Added

146,493,105

Excise on Production and Services

54,186,291

Article 2, fraction I, subsection D)

35,530,816

Alcoholic Beverages

2,017,509

Beers

3,927,709

Tobaccos

4,404,147

Energy Drinks

9,223

Telecommunications

636,169

Flavored Beverages

3,690,372

Non-Basic Foods with High Caloric Density

3,058,867

Pesticides

192,963

Fossil Fuels

716,796

Other withholdings

1,719

Import

14,778,885

Export

0

Surcharges and updates

6,524,876

Not Included 2/

135,513

Mining Right

1,353,904

Petroleum

14,657,040

Mexican Oil Fund for Stabilization and Development 3/

14,677,029

ISR contracts and assignments 3/

-19,989

Ordinary right on hydrocarbons

0

Gross Participable Federal Revenue 4/

413,297,882

Less:

6,941,970

20% of Alcoholic Beverages

403,502

20% of Beers

785,542

8% of Tobaccos

352,332

Economic Incentives

5,375,595

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

25,000

Participable Federal Revenue 5/

406,355,911

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. (Thirteenth Fraction of the Second Article of the Transitional Provisions of the ISR Law for 2020).

2/ Numeral 1.19 of Article 1 of the Federal Revenue Law for the Fiscal Year 2025: Taxes not included in the Current Revenue Law, Incurred in Previous Fiscal Years 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 Federal Entities, of the SHCP.

Table 2.

Integration of the participation funds

of August 2025.

(Pesos)

Concepts

Amount

Participable Federal Revenue

1. Participable federal revenue of August 2025

406,355,911,423

2. Participable federal revenue of 2007

110,761,689,167

3. Growth (1-2)

295,594,222,257

General Participation Fund

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

22,152,337,833

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

59,118,844,451

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

35,471,306,671

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

17,735,653,335

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

5,911,884,445

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

81,271,182,285

Municipal Development Fund

7. Participable federal revenue of August 2013

177,829,258,750

8. Growth (1-7)

228,526,652,673

9. Base municipal development fund 2013

1,778,292,588

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

2,285,266,527

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

1,599,686,569

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

685,579,958

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

4,063,559,114

Participations in the Excise Tax on Production and Services

12. Participations for processed tobacco

352,331,798

13. Participations for beer

785,541,813

14. Participations for alcoholic beverages

403,501,833

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

1,541,375,444

Participations for 0.136% of Participable Federal Revenue

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

552,644,040

Hydrocarbon Extraction Fund of August 2025

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

207,603,747

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

103,801,874

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

103,801,874

20. Hydrocarbon extraction fund (18+19)

207,603,747

Compensation Fund of July 2025

21. Revenue from gasoline and diesel in accordance with Article 2-A, fraction II of the Law of the

2,552,330,205

Excise Tax on Production and Services of July 2025

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

464,060,037

Excise Tax on Production and Services of July 2025

23. Revenue from gasoline and diesel in accordance with Article 2-A, fraction II of the Law of the Excise

1,220,116

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

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

221,839

Excise Tax on Production and Services reported by the entities in June 2025

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

464,281,877

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

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ å 5)100)

Aguascalientes

384,347,908

423,754,146

1.102528

1,497,086

1,650,579

1.173728

Baja California

1,143,563,412

1,252,102,773

1.094913

3,784,198

4,143,369

2.946354

Baja California Sur

219,692,592

235,428,825

1.071628

877,910

940,793

0.668999

Campeche

489,049,299

607,713,212

1.242642

946,123

1,175,692

0.836036

Coahuila

1,151,779,188

1,183,319,500

1.027384

3,407,296

3,500,601

2.489281

Colima

183,299,615

205,543,927

1.121355

726,276

814,413

0.579130

Chiapas

461,968,181

498,495,082

1.079068

5,864,447

6,328,137

4.499945

Chihuahua

1,117,801,000

1,237,505,154

1.107089

3,887,297

4,303,584

3.060283

Ciudad de México

4,293,635,042

4,719,735,854

1.099240

9,381,255

10,312,252

7.333053

Durango

384,754,403

413,622,463

1.075030

1,897,120

2,039,461

1.450263

Guanajuato

1,350,233,146

1,417,055,688

1.049490

6,325,229

6,638,262

4.720475

Guerrero

385,702,965

409,923,196

1.062795

3,605,599

3,832,013

2.724948

Hidalgo

517,287,987

544,515,226

1.052635

3,232,016

3,402,132

2.419259

Jalisco

2,226,494,759

2,395,751,778

1.076020

8,733,361

9,397,267

6.682406

México

2,692,548,302

2,885,613,552

1.071704

17,741,434

19,013,558

13.520560

Michoacán

824,408,610

881,635,116

1.069415

4,944,294

5,287,503

3.759949

Morelos

317,815,857

338,522,455

1.065153

1,972,006

2,100,488

1.493659

Nayarit

205,703,630

219,117,811

1.065211

1,242,764

1,323,806

0.941360

Nuevo León

2,343,629,290

2,512,023,041

1.071852

6,136,446

6,577,360

4.677167

Oaxaca

511,515,874

579,926,697

1.133741

4,273,078

4,844,565

3.444975

Puebla

1,025,537,800

1,098,345,824

1.070995

6,597,299

7,065,674

5.024408

Querétaro

716,081,300

771,018,899

1.076720

2,538,124

2,732,848

1.943331

Quintana Roo

429,570,510

514,863,997

1.198555

1,915,973

2,296,400

1.632972

San Luis Potosí

675,950,385

751,674,808

1.112027

2,878,899

3,201,412

2.276528

Sinaloa

660,544,296

691,766,312

1.047267

3,136,027

3,284,258

2.335439

Sonora

1,004,584,902

1,071,072,713

1.066184

3,059,684

3,262,187

2.319745

Tabasco

722,470,982

764,785,386

1.058569

2,534,383

2,682,819

1.907756

Tamaulipas

901,870,392

946,878,315

1.049905

3,579,087

3,757,702

2.672105

Tlaxcala

179,034,524

189,195,646

1.056755

1,467,392

1,550,674

1.102686

Veracruz

1,258,296,942

1,361,853,220

1.082299

8,099,311

8,765,874

6.233422

Yucatán

458,942,526

507,944,007

1.106770

2,380,879

2,635,086

1.873813

Zacatecas

287,393,010

305,108,371

1.061642

1,663,676

1,766,228

1.255966

Totals

29,525,508,629

31,935,812,994

34.726580

130,325,969

140,626,996

100.000000

Source: GDP INEGI, July 04, 2025.

GDP. In thousands of current pesos.

e/ National Survey of Household Incomes and Expenditures. ENIGH 2024, published on July 30, 2025 on the INEGI website

(www.inegi.org.mx).

1/ Preliminary coefficients.

Table 4.

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

of Participations for 2025.

Tax Revenue Growth 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

1,497,086

1,668,022

1.127716

Baja California

1.206

1.286

1.110

1.201

3,784,198

4,543,895

3.072036

Baja California Sur

1.281

1.142

1.057

1.160

877,910

1,018,402

0.688521

Campeche

1.217

1.201

0.998

1.138

946,123

1,076,979

0.728124

Coahuila

1.215

1.027

1.229

1.157

3,407,296

3,941,581

2.664824

Colima

1.106

1.089

1.083

1.093

726,276

793,617

0.536549

Chiapas

1.164

1.085

1.068

1.106

5,864,447

6,484,416

4.383983

Chihuahua

1.352

1.092

1.117

1.187

3,887,297

4,615,253

3.120279

Ciudad de México

1.140

1.105

1.080

1.108

9,381,255

10,396,547

7.028896

Durango

1.128

1.320

1.093

1.180

1,897,120

2,238,916

1.513686

Guanajuato

1.203

1.114

1.067

1.128

6,325,229

7,134,454

4.823461

Guerrero

1.200

1.078

1.009

1.096

3,605,599

3,950,660

2.670962

Hidalgo

1.089

1.220

1.047

1.119

3,232,016

3,615,086

2.444087

Jalisco

1.171

1.150

1.094

1.138

8,733,361

9,942,475

6.721907

México

1.127

1.111

1.155

1.131

17,741,434

20,062,116

13.563592

Michoacán

1.406

0.976

1.064

1.149

4,944,294

5,679,328

3.839679

Morelos

1.130

1.091

1.107

1.109

1,972,006

2,187,515

1.478934

Nayarit

1.424

1.143

1.076

1.214

1,242,764

1,509,124

1.020289

Nuevo León

1.286

1.136

1.059

1.160

6,136,446

7,120,445

4.813989

Oaxaca

1.135

1.138

1.166

1.146

4,273,078

4,897,606

3.311172

Puebla

1.178

1.129

1.065

1.124

6,597,299

7,413,246

5.011946

Querétaro

1.359

1.091

1.069

1.173

2,538,124

2,978,063

2.013408

Quintana Roo

1.228

1.349

1.098

1.225

1,915,973

2,346,635

1.586513

San Luis Potosí

1.186

1.222

1.063

1.157

2,878,899

3,330,759

2.251859

Sinaloa

1.128

1.061

1.039

1.076

3,136,027

3,374,361

2.281337

Sonora

1.191

1.121

1.086

1.133

3,059,684

3,466,142

2.343389

Tabasco

1.131

1.188

1.045

1.122

2,534,383

2,842,380

1.921676

Tamaulipas

1.120

1.100

1.103

1.108

3,579,087

3,964,292

2.680178

Tlaxcala

1.171

1.185

1.049

1.135

1,467,392

1,665,545

1.126041

Veracruz

1.240

1.054

1.080

1.125

8,099,311

9,109,260

6.158587

Yucatán

1.380

1.099

1.042

1.173

2,380,879

2,793,662

1.888738

Zacatecas

0.970

1.171

1.016

1.052

1,663,676

1,750,744

1.183642

Totals

1.195

1.129

1.090

36.437

130,325,969

147,911,526

100.000000

IE. Revenue from taxes and local rights.

e/ National Survey of Household Incomes and Expenditures. ENIGH 2024, published on July 30, 2025 on the INEGI website

(www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 5.

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

of Participations for 2025.

Taxes and

Result

rights (IE)

Population e/

IE 2024

Participation

Entities

local taxes of 2024 p/

2025

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ å 3)100)

Aguascalientes

5,384,140,862

1,497,086

8,060,521,906,513,160

0.249971

Baja California

29,484,012,362

3,784,198

111,573,340,611,461,000

3.460090

Baja California Sur

5,736,083,240

877,910

5,035,764,837,395,200

0.156168

Campeche

3,605,167,152

946,123

3,410,931,561,465,230

0.105779

Coahuila

13,249,731,591

3,407,296

45,145,757,452,665,500

1.400051

Colima

2,781,620,079

726,276

2,020,223,904,779,050

0.062651

Chiapas

5,216,080,441

5,864,447

30,589,427,293,394,700

0.948633

Chihuahua

28,092,470,321

3,887,297

109,203,775,602,423,000

3.386606

Ciudad de México

83,248,412,524

9,381,255

780,974,586,232,369,000

24.219427

Durango

5,165,207,847

1,897,120

9,799,019,111,042,120

0.303885

Guanajuato

20,656,951,459

6,325,229

130,659,948,421,261,000

4.052000

Guerrero

4,116,629,127

3,605,599

14,842,913,865,403,700

0.460305

Hidalgo

5,796,645,284

3,232,016

18,734,850,304,083,300

0.581001

Jalisco

32,342,104,929

8,733,361

282,455,277,847,980,000

8.759446

México

50,154,698,531

17,741,434

889,816,273,783,488,000

27.594804

Michoacán

9,111,204,420

4,944,294

45,048,473,345,788,400

1.397034

Morelos

4,622,484,543

1,972,006

9,115,567,253,584,940

0.282690

Nayarit

3,580,532,424

1,242,764

4,449,756,797,690,630

0.137995

Nuevo León

40,632,791,075

6,136,446

249,340,928,262,860,000

7.732511

Oaxaca

5,023,050,899

4,273,078

21,463,888,287,987,000

0.665634

Puebla

11,122,445,539

6,597,299

73,378,098,831,999,200

2.275587

Querétaro

15,221,679,435

2,538,124

38,634,509,893,340,800

1.198126

Quintana Roo

18,124,327,099

1,915,973

34,725,721,363,990,100

1.076907

San Luis Potosí

7,487,153,499

2,878,899

21,554,758,722,384,300

0.668452

Sinaloa

12,537,579,490

3,136,027

39,318,187,795,349,000

1.219328

Sonora

13,680,442,636

3,059,684

41,857,831,446,516,500

1.298087

Tabasco

4,346,228,391

2,534,383

11,015,007,347,786,200

0.341595

Tamaulipas

13,854,166,845

3,579,087

49,585,268,450,949,500

1.537728

Tlaxcala

2,013,001,528

1,467,392

2,953,862,338,233,670

0.091605

Veracruz

14,058,779,342

8,099,311

113,866,426,167,297,000

3.531203

Yucatán

7,530,932,633

2,380,879

17,930,239,355,586,300

0.556049

Zacatecas

4,819,410,776

1,663,676

8,017,938,041,656,840

0.248651

Totals

482,796,166,324

130,325,969

3,224,579,076,438,730,000

100.000000

Source: Public Accounts of the entities.

IE. Revenue from taxes and local rights in current pesos.

e/ National Survey of Household Income and Expenses. ENIGH 2024, published on July 30, 2025, on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 6.

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

(Pesos)

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

20,725.8

Aguascalientes 788,208 16,336,241 Baja California 2,954,803 61,240,656 Baja California Sur 772,438 16,009,396 Campeche 812,889 16,847,775 Coahuila 2,247,592 46,583,142 Colima 323,808 6,711,180 Chiapas 7,283,222 150,950,603 Chihuahua 8,146,362 168,839,870 Mexico City 971,991 20,145,291 Durango 4,235,805 87,790,447 Guanajuato 2,563,631 53,133,303 Guerrero 328,051 6,799,119 Hidalgo 271,544 5,627,967 Jalisco 9,576,691 198,484,582 Mexico State 218,256 4,523,530 Michoacán 2,455,046 50,882,792 Morelos 451,987 9,367,792 Nayarit 818,713 16,968,482 Nuevo León 3,047,369 63,159,160 Oaxaca 610,250 12,647,919 Puebla 1,221,283 25,312,067 Querétaro 1,435,730 29,756,653 Quintana Roo 53,930 1,117,742 San Luis Potosí 1,589,981 32,953,628 Sinaloa 9,406,668 194,960,722 Sonora 11,431,317 236,923,192 Tabasco 2,462,672 51,040,847 Tamaulipas 1,967,010 40,767,856 Tlaxcala 17,902 371,033 Veracruz 9,805,475 203,226,314 Yucatán 1,183,000 24,518,621 Zacatecas 853,445 17,688,330 Totals 90,307,069 1,871,686,251

d/ Definitive.

Table 7.

Integration of the General Participation Fund of August 2025.

(Pesos)

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

Aguascalientes 253,448,939 416,336,679 200,007,830 14,778,014 1,361,353 885,932,816 Baja California 635,563,001 1,045,110,145 544,845,661 204,556,527 5,103,388 2,435,178,721 Baja California Sur 160,245,947 237,302,713 122,113,757 9,232,479 1,334,116 530,229,013 Campeche 226,439,168 296,552,865 129,137,511 6,253,540 1,403,981 659,787,065 Coahuila 538,189,157 882,980,564 472,623,863 82,769,408 3,881,929 1,980,444,920 Colima 164,236,610 205,424,991 95,160,385 3,703,842 559,265 469,085,093 Chiapas 1,004,369,892 1,596,189,193 777,527,960 56,082,098 12,579,217 3,446,748,359 Chihuahua 629,999,297 1,085,522,255 553,401,912 200,212,210 14,069,989 2,483,205,663 Mexico City 2,744,713,747 2,601,129,615 1,246,620,574 1,431,824,557 1,678,774 8,025,967,267 Durango 288,519,244 514,427,061 268,462,049 17,965,343 7,315,871 1,096,689,568 Guanajuato 855,324,839 1,674,414,175 855,472,283 239,549,565 4,427,775 3,629,188,637 Guerrero 493,273,999 966,574,709 473,712,537 27,212,727 566,593 1,961,340,565 Hidalgo 395,380,932 858,142,919 433,474,719 34,348,133 468,997 1,721,815,700 Jalisco 1,432,795,987 2,370,336,697 1,192,174,101 517,848,353 16,540,382 5,529,695,520 Mexico State 2,800,368,390 4,795,919,357 2,405,591,694 1,631,372,921 376,961 11,633,629,323 Michoacán 629,287,410 1,333,703,019 680,992,230 82,591,049 4,240,233 2,730,813,940 Morelos 323,614,323 529,820,353 262,298,692 16,712,315 780,649 1,133,226,332 Nayarit 217,191,062 333,912,652 180,954,833 8,158,103 1,414,040 741,630,690 Nuevo León 1,061,831,201 1,659,052,404 853,792,459 457,137,109 5,263,263 4,037,076,437 Oaxaca 538,451,268 1,221,977,734 587,258,075 39,351,501 1,053,993 2,388,092,571 Puebla 889,073,482 1,782,223,164 888,901,447 134,530,068 2,109,339 3,696,837,498 Querétaro 376,413,841 689,324,973 357,091,064 70,831,806 2,479,721 1,496,141,404 Quintana Roo 265,685,776 579,236,519 281,378,386 63,665,504 93,145 1,190,059,330 San Luis Potosí 414,546,142 807,514,055 399,381,916 39,518,101 2,746,136 1,663,706,350 Sinaloa 533,055,947 828,410,779 404,610,097 72,085,248 16,246,727 1,854,408,798 Sonora 552,077,699 822,843,741 415,615,292 76,741,384 19,743,599 1,887,021,716 Tabasco 919,495,148 676,705,809 340,821,764 20,194,713 4,253,404 1,961,470,839 Tamaulipas 623,742,505 947,830,724 475,347,018 90,908,726 3,397,321 2,141,226,295 Tlaxcala 229,036,641 391,137,076 199,710,770 5,415,557 30,919 825,330,964 Veracruz 1,338,567,778 2,211,076,263 1,092,265,655 208,760,628 16,935,526 4,867,605,850 Yucatán 350,185,660 664,665,825 334,980,073 32,872,974 2,043,218 1,384,747,751 Zacatecas 267,212,803 445,507,644 209,926,729 14,699,941 1,474,028 938,821,145 Totals 22,152,337,833 35,471,306,671 17,735,653,335 5,911,884,445 155,973,854 81,427,156,139

Table 8.

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

Water and property tax collection Result 2023 2024 Variation Population e/ Variation Coefficients of 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 1,497,086 1,577,716 1.142042 Baja California 12,057,564,919 13,420,132,605 1.113005 3,784,198 4,211,832 3.048767 Baja California Sur 2,462,231,484 2,519,870,154 1.023409 877,910 898,461 0.650358 Campeche 521,998,784 517,415,843 0.991220 946,123 937,816 0.678846 Coahuila 4,352,564,104 4,784,874,505 1.099323 3,407,296 3,745,719 2.711368 Colima 1,484,931,675 1,573,298,254 1.059509 726,276 769,496 0.557005 Chiapas 1,744,005,137 1,815,319,906 1.040891 5,864,447 6,104,252 4.418610 Chihuahua 8,865,227,370 9,521,809,148 1.074063 3,887,297 4,175,200 3.022251 Mexico City 31,486,327,492 33,493,698,824 1.063754 9,381,255 9,979,345 7.223626 Durango 1,334,905,929 1,513,863,761 1.134060 1,897,120 2,151,448 1.557342 Guanajuato 8,541,908,458 8,649,635,331 1.012612 6,325,229 6,405,000 4.636309 Guerrero 1,948,086,444 1,892,957,129 0.971701 3,605,599 3,503,563 2.536081 Hidalgo 2,273,811,624 2,561,806,971 1.126658 3,232,016 3,641,375 2.635837 Jalisco 11,989,654,420 12,962,869,372 1.081171 8,733,361 9,442,259 6.834852 Mexico State 15,655,134,223 16,658,474,505 1.064090 17,741,434 18,878,486 13.665337 Michoacán 3,360,450,841 3,596,469,228 1.070234 4,944,294 5,291,552 3.830331 Morelos 1,992,262,825 2,040,265,749 1.024095 1,972,006 2,019,521 1.461846 Nayarit 933,018,792 1,039,445,326 1.114067 1,242,764 1,384,522 1.002197 Nuevo León 13,238,060,362 14,903,709,928 1.125823 6,136,446 6,908,551 5.000808 Oaxaca 785,553,577 780,859,947 0.994025 4,273,078 4,247,547 3.074619 Puebla 3,663,252,126 3,842,817,237 1.049018 6,597,299 6,920,685 5.009591 Querétaro 6,089,114,278 6,342,492,623 1.041612 2,538,124 2,643,740 1.913691 Quintana Roo 5,916,680,527 6,088,161,317 1.028983 1,915,973 1,971,503 1.427088 San Luis Potosí 2,449,054,350 2,527,538,116 1.032047 2,878,899 2,971,158 2.150695 Sinaloa 5,127,365,283 5,096,208,896 0.993924 3,136,027 3,116,971 2.256243 Sonora 4,498,545,546 5,072,399,122 1.127564 3,059,684 3,449,990 2.497302 Tabasco 584,669,981 567,303,935 0.970298 2,534,383 2,459,106 1.780043 Tamaulipas 4,561,458,079 5,005,541,870 1.097356 3,579,087 3,927,531 2.842974 Tlaxcala 451,672,513 461,261,777 1.021231 1,467,392 1,498,546 1.084734 Veracruz 4,628,462,870 4,968,141,044 1.073389 8,099,311 8,693,711 6.293010 Yucatán 1,925,506,884 1,981,620,237 1.029142 2,380,879 2,450,263 1.773642 Zacatecas 1,412,961,700 1,504,822,070 1.065013 1,663,676 1,771,836 1.282557 Totals 168,543,564,990 180,031,077,585 1.068158 130,325,969 138,148,702 100.000000

e/ National Survey of Household Income and Expenses. ENIGH 2024, published on July 30, 2025, on the INEGI website (www.inegi.org.mx).

Water and property tax at current pesos.

1/ Preliminary coefficients.

Table 9.

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

Property tax in municipalities coordinated with the entity in its administration Population 2020 municipalities coordinated administration property tax d/ Variation Minimum Value Result Entities (coefficient) min (3), 2 Minimum value Coefficients of 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 1.139505 467,065 532,223 0.674052 Baja California 64,563,616 63,006,731 0.975886 0.975886 108,440 105,825 0.134026 Baja California Sur 0 0 0 0 0.000000 Campeche 238,229,868 240,304,225 1.008707 1.008707 928,363 936,447 1.185996 Coahuila 626,583,136 731,139,070 1.166867 1.166867 1,071,443 1,250,231 1.583399 Colima 0 0 0 0 0.000000 Chiapas 151,765,175 156,311,631 1.029957 1.029957 1,915,949 1,973,345 2.499213 Chihuahua 2,936,630,440 3,253,691,495 1.107968 1.107968 3,489,381 3,866,121 4.896385 Mexico City 22,934,902,848 24,536,059,160 1.069813 1.069813 9,209,944 9,852,919 12.478574 Durango 515,767,637 591,384,511 1.146610 1.146610 1,832,650 2,101,335 2.661310 Guanajuato 3,290,880,902 3,510,856,000 1.066844 1.066844 6,064,973 6,470,379 8.194638 Guerrero 562,640,311 502,643,134 0.893365 0.893365 1,591,109 1,421,441 1.800234 Hidalgo 304,610,567 460,063,868 1.510335 1.510335 880,511 1,329,866 1.684256 Jalisco 5,614,470,106 5,994,527,934 1.067693 1.067693 7,379,687 7,879,237 9.978936 Mexico State 6,175,757,842 6,405,916,557 1.037268 1.037268 14,072,266 14,596,713 18.486519 Michoacán 3,155,214 4,427,448 1.403216 1.403216 64,450 90,437 0.114537 Morelos 155,682,685 165,049,845 1.060168 1.060168 548,429 581,427 0.736369 Nayarit 12,192,499 15,609,304 1.280238 1.280238 217,392 278,314 0.352480 Nuevo León 3,030,052,090 3,260,574,368 1.076079 1.076079 4,641,448 4,994,563 6.325540 Oaxaca 124,504,172 151,638,244 1.217937 1.217937 270,955 330,006 0.417948 Puebla 0 0 0 0 0.000000 Querétaro 3,240,524,420 3,336,424,285 1.029594 1.029594 2,368,467 2,438,559 3.088399 Quintana Roo 0 0 0 0 0.000000 San Luis Potosí 157,978,906 163,033,288 1.031994 1.031994 1,089,371 1,124,224 1.423813 Sinaloa 2,243,667,997 2,127,337,721 0.948152 0.948152 3,026,943 2,870,001 3.634814 Sonora 1,267,542,782 1,328,728,375 1.048271 1.048271 1,557,739 1,632,933 2.068085 Tabasco 363,183,203 361,732,483 0.996006 0.996006 2,402,598 2,393,001 3.030700 Tamaulipas 574,363,209 604,762,668 1.052927 1.052927 2,463,938 2,594,347 3.285702 Tlaxcala 0 0 0 0 0.000000 Veracruz 1,133,940,063 1,148,024,105 1.012420 1.012420 6,186,366 6,263,203 7.932254 Yucatán 0 0 0 0 0.000000 Zacatecas 305,684,931 377,035,752 1.233413 1.233413 852,585 1,051,589 1.331822 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 at current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Development Fund of August 2025.

(Pesos)

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

Aguascalientes 42,831,004 18,269,085 4,621,169 22,890,254 65,721,257 Baja California 29,439,346 48,770,717 918,855 49,689,572 79,128,918 Baja California Sur 13,281,123 10,403,689 0 10,403,689 23,684,812 Campeche 19,893,110 10,859,402 8,130,948 18,990,351 38,883,461 Coahuila 30,379,818 43,373,386 10,855,468 54,228,854 84,608,673 Colima 23,005,209 8,910,342 0 8,910,342 31,915,551 Chiapas 39,872,920 70,683,910 17,134,100 87,818,010 127,690,931 Chihuahua 39,996,201 48,346,541 33,568,633 81,915,174 121,911,375 Mexico City 220,083,536 115,555,370 85,550,605 201,105,975 421,189,511 Durango 38,935,872 24,912,598 18,245,408 43,158,006 82,093,878 Guanajuato 64,119,654 74,166,405 56,180,799 130,347,204 194,466,858 Guerrero 29,484,254 40,569,352 12,342,042 52,911,394 82,395,648 Hidalgo 86,188,656 42,165,137 11,546,919 53,712,056 139,900,712 Jalisco 73,415,556 109,336,202 68,413,584 177,749,786 251,165,342 Mexico State 120,654,958 218,602,560 126,739,866 345,342,426 465,997,384 Michoacán 90,139,479 61,273,287 785,246 62,058,533 152,198,012 Morelos 37,531,376 23,384,949 5,048,396 28,433,345 65,964,721 Nayarit 34,648,676 16,032,011 2,416,532 18,448,543 53,097,220 Nuevo León 41,166,217 79,997,247 43,366,632 123,363,879 164,530,096 Oaxaca 94,850,859 49,184,272 2,865,367 52,049,639 146,900,498 Puebla 94,872,995 80,137,756 0 80,137,756 175,010,751 Querétaro 44,883,561 30,613,062 21,173,444 51,786,506 96,670,067 Quintana Roo 29,824,745 22,828,927 0 22,828,927 52,653,673 San Luis Potosí 48,129,383 34,404,386 9,761,379 44,165,765 92,295,148 Sinaloa 29,945,765 36,092,823 24,919,555 61,012,377 90,958,142 Sonora 25,109,090 39,949,005 14,178,375 54,127,380 79,236,470 Tabasco 45,803,078 28,475,105 20,777,871 49,252,977 95,056,055 Tamaulipas 49,509,217 45,478,670 22,526,116 68,004,787 117,514,003 Tlaxcala 31,392,711 17,352,340 0 17,352,340 48,745,050 Veracruz 83,688,467 100,668,431 54,381,941 155,050,372 238,738,839 Yucatán 59,235,595 28,372,707 0 28,372,707 87,608,302 Zacatecas 65,980,157 20,516,894 9,130,706 29,647,600 95,627,757 Totals 1,778,292,588 1,599,686,569 685,579,958 2,285,266,527 4,063,559,114

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 377,705,693 1,547,998,313 350,742,238 2,276,446,244 Baja California 2,913,280,098 4,400,703,692 1,357,098,706 8,671,082,496 Baja California Sur 686,169,159 1,056,746,483 318,309,292 2,061,224,934 Campeche 77,551,779 932,633,644 63,706,292 1,073,891,715 Coahuila 545,480,032 2,344,083,758 859,672,680 3,749,236,470 Colima 359,377,603 493,361,498 273,504,268 1,126,243,369 Chiapas 312,534,861 2,221,590,324 120,249,225 2,654,374,410 Chihuahua 965,409,914 4,599,921,677 1,162,846,492 6,728,178,083 Mexico City 11,815,780,073 3,570,261,227 3,217,094,955 18,603,136,255 Durango 170,730,771 1,861,121,103 294,295,428 2,326,147,302 Guanajuato 1,944,016,960 3,817,061,698 1,292,105,814 7,053,184,472 Guerrero 288,844,321 1,958,311,753 213,403,504 2,460,559,578 Hidalgo 1,370,288,765 1,134,958,937 655,862,137 3,161,109,839 Jalisco 6,995,386,921 3,785,483,229 2,728,613,295 13,509,483,445 Mexico State 5,236,106,842 9,901,773,413 5,114,121,129 20,252,001,384 Michoacán 1,124,437,812 2,848,136,478 1,035,188,175 5,007,762,465 Morelos 252,521,847 1,020,679,353 238,598,080 1,511,799,280 Nayarit 213,837,430 1,414,229,998 213,066,730 1,841,134,158 Nuevo León 3,494,982,591 6,265,970,346 2,374,260,639 12,135,213,576 Oaxaca 206,059,004 2,323,883,328 206,811,859 2,736,754,191 Puebla 1,467,933,002 2,791,964,184 604,745,513 4,864,642,699 Querétaro 1,482,238,583 1,609,693,813 908,323,731 4,000,256,127 Quintana Roo 2,094,210,040 2,228,055,859 318,163,067 4,640,428,966 San Luis Potosí 391,975,296 1,741,385,296 622,072,724 2,755,433,316 Sinaloa 436,793,559 2,283,594,416 654,034,353 3,374,422,328 Sonora 393,345,345 5,036,311,341 923,791,770 6,353,448,456 Tabasco 321,173,766 1,711,838,944 478,363,606 2,511,376,316 Tamaulipas 345,841,293 3,103,005,455 744,723,987 4,193,570,735 Tlaxcala 88,231,621 554,441,162 212,180,017 854,852,800 Veracruz 1,945,832,766 4,277,276,588 825,760,009 7,048,869,363 Yucatán 495,645,060 2,124,603,775 592,324,680 3,212,573,515 Zacatecas 159,128,033 1,260,955,566 99,498,642 1,519,582,241 Totals 48,972,850,840 86,222,036,651 29,073,533,037 164,268,420,528

Note: The amounts for these concepts do not correspond to the figures registered in the 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 of specific participations in the special tax on production and services of 2025.

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

Aguascalientes 1.206397 1.795363 0.771255 Baja California 4.667815 5.103920 5.948766 Baja California Sur 1.094842 1.225611 1.401122 Campeche 0.219121 1.081665 0.158357 Coahuila 2.956891 2.718660 1.113842 Colima 0.940733 0.572199 0.733830 Chiapas 0.413604 2.576592 0.638180 Chihuahua 3.999674 5.334972 1.971317 Mexico City 11.065373 4.140776 24.127205 Durango 1.012245 2.158521 0.348623 Guanajuato 4.444268 4.427014 3.969581 Guerrero 0.734013 2.271243 0.589805 Hidalgo 2.255874 1.316321 2.798058 Jalisco 9.385214 4.390389 14.284214 Mexico State 17.590298 11.484040 10.691856 Michoacán 3.560586 3.303258 2.296043 Morelos 0.820671 1.183780 0.515636 Nayarit 0.732855 1.640219 0.436645 Nuevo León 8.166399 7.267249 7.136572 Oaxaca 0.711341 2.695231 0.420762 Puebla 2.080055 3.238110 2.997442 Querétaro 3.124229 1.866917 3.026654 Quintana Roo 1.094339 2.584091 4.276267 San Luis Potosí 2.139653 2.019652 0.800393 Sinaloa 2.249587 2.648504 0.891910 Sonora 3.177432 5.841095 0.803191 Tabasco 1.645358 1.985384 0.655820 Tamaulipas 2.561519 3.598854 0.706190 Tlaxcala 0.729805 0.643039 0.180164 Veracruz 2.840247 4.960770 3.973289 Yucatán 2.037333 2.464108 1.012081 Zacatecas 0.342231 1.462452 0.324931 Totals 100.000000 100.000000 100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services of August 2025.

(Pesos)

Tobacco Beverages Entities Manufactured Beer Alcoholic Total

Aguascalientes 4,250,520 14,103,325 3,112,029 21,465,874 Baja California 16,446,196 40,093,425 24,003,378 80,542,999 Baja California Sur 3,857,477 9,627,684 5,653,551 19,138,712 Campeche 772,034 8,496,931 638,972 9,907,937 Coahuila 10,418,067 21,356,209 4,494,372 36,268,648 Colima 3,314,501 4,494,861 2,961,019 10,770,381 Chiapas 1,457,258 20,240,210 2,575,067 24,272,534 Chihuahua 14,092,123 41,908,437 7,954,298 63,954,858 Mexico City 38,986,829 32,527,525 97,353,714 168,868,068 Durango 3,566,462 16,956,088 1,406,701 21,929,251 Guanajuato 15,658,570 34,776,047 16,017,332 66,451,949 Guerrero 2,586,161 17,841,561 2,379,874 22,807,597 Hidalgo 7,948,160 10,340,253 11,290,215 29,578,628 Jalisco 33,067,093 34,488,345 57,637,066 125,192,505 Mexico State 61,976,214 90,211,938 43,141,836 195,329,988 Michoacán 12,545,077 25,948,474 9,264,576 47,758,128 Morelos 2,891,485 9,299,088 2,080,602 14,271,176 Nayarit 2,582,080 12,884,604 1,761,870 17,228,554 Nuevo León 28,772,820 57,087,282 28,796,197 114,656,299 Oaxaca 2,506,279 21,172,169 1,697,781 25,376,229 Puebla 7,328,696 25,436,706 12,094,735 44,860,137 Querétaro 11,007,652 14,665,413 12,212,603 37,885,668 Quintana Roo 3,855,705 20,299,115 17,254,817 41,409,637 San Luis Potosí 7,538,678 15,865,213 3,229,601 26,633,491 Sinaloa 7,926,010 20,805,109 3,598,872 32,329,990 Sonora 11,195,104 45,884,246 3,240,889 60,320,239 Tabasco 5,797,118 15,596,025 2,646,246 24,039,389 Tamaulipas 9,025,045 28,270,505 2,849,489 40,145,039 Tlaxcala 2,571,334 5,051,339 726,966 8,349,639 Veracruz 10,007,092 38,968,919 16,032,293 65,008,304 Yucatán 7,178,172 19,356,596 4,083,767 30,618,534 Zacatecas 1,205,789 11,488,169 1,311,103 14,005,061 Totals 352,331,798 785,541,813 403,501,833 1,541,375,444

Table 14.

Determination of gasoline and diesel participations for July 2025.

(Pesos)

Entities Gasoline and diesel collection 9/11 Gasoline and diesel participations

Aguascalientes 18,588,092 15,208,439 Baja California 159,115,382 130,185,313 Baja California Sur 43,669,140 35,729,296 Campeche 29,425,474 24,075,388 Coahuila 56,081,519 45,884,879 Colima 28,967,520 23,700,698 Chiapas 75,855,285 62,063,415 Chihuahua 112,348,425 91,921,439 Mexico City 136,122,044 111,372,581 Durango 30,616,416 25,049,795 Guanajuato 81,200,131 66,436,471 Guerrero 54,239,220 44,377,544 Hidalgo 51,983,957 42,532,328 Jalisco 144,251,925 118,024,302 Mexico State 246,234,692 201,464,748 Michoacán 98,576,715 80,653,676 Morelos 38,526,059 31,521,321 Nayarit 28,242,700 23,107,664 Nuevo León 155,066,749 126,872,795 Oaxaca 62,713,518 51,311,060 Puebla 86,693,120 70,930,735 Querétaro 48,350,960 39,559,876 Quintana Roo 72,821,653 59,581,

771,018,899

4,861,558

766,157,341

2,512,390

304,952

Quintana Roo

514,863,997

79,995

514,784,002

1,933,662

266,222

San Luis Potosí

751,674,808

17,571,965

734,102,843

2,869,733

255,809

Sinaloa

691,766,312

4,323,502

687,442,810

3,088,878

222,554

Sonora

1,071,072,713

95,730,058

975,342,655

3,002,935

324,796

Tabasco

764,785,386

332,104,595

432,680,791

2,500,639

173,028

Tamaulipas

946,878,315

12,847,334

934,030,981

3,577,892

261,056

Tlaxcala

189,195,646

2,316,101

186,879,545

1,419,883

131,616

Veracruz

1,361,853,220

55,014,182

1,306,839,038

8,126,037

160,821

Yucatán

507,944,007

5,854,729

502,089,278

2,376,342

211,287

Zacatecas

305,108,371

36,008,487

269,099,884

1,644,586

163,628

Totals

31,935,812,994

1,061,208,808

30,874,604,186

129,625,968

238,182

GDP in thousands of pesos.

Source: GDP INEGI, July 4, 2025.

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

pc/ Per capita in pesos.

Table 16.

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

(Pesos)

No.

Entities

Non-mining per capita 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

169,419

2

Hidalgo

166,633

3

Puebla

166,207

4

Zacatecas

163,628

5

México

163,463

6

Veracruz

160,821

7

Oaxaca

134,523

8

Tlaxcala

131,616

9

Guerrero

110,026

10

Chiapas

84,972

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

0.000012

16.287320

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

0.000009

12.578526

Hidalgo

0.000006

8.305456

Jalisco

México

0.000006

8.466487

Michoacán

Morelos

Nayarit

0.000006

8.168859

Nuevo León

Oaxaca

0.000007

10.287909

Puebla

0.000006

8.326745

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

0.000008

10.515128

Veracruz

0.000006

8.605586

Yucatán

Zacatecas

0.000006

8.457984

Totals

0.000072

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for July 2025.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.287320

75,619,077

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.578526

58,399,818

Hidalgo

8.305456

38,560,725

Jalisco

México

8.466487

39,308,365

Michoacán

Morelos

Nayarit

8.168859

37,926,530

Nuevo León

Oaxaca

10.287909

47,764,898

Puebla

8.326745

38,659,569

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

10.515128

48,819,833

Veracruz

8.605586

39,954,177

Yucatán

Zacatecas

8.457984

39,268,885

Totals

100.000000

464,281,877

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/ 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

Totals

901,988

100.000000

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

p/ Preliminary.

Table 20.

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

Production

of Associated

and Non-Associated Gas 2024 1/

Participation Coefficient p/

(Millions of 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

Totals

4,422

100.000000

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

Ministry of Energy.

p/ Preliminary.

Table 21.

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

(Pesos)

Oil

Extraction

Associated

Gas Production

and Non-Associated

Total

Gross Production

Aguascalientes

0

0

0

Baja California

0

0

0

Baja California Sur

0

0

0

Campeche

60,046,930

40,947,920

100,994,851

Coahuila

0

0

0

Colima

0

0

0

Chiapas

2,349,818

1,986,247

4,336,065

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

30,828,851

38,230,444

69,059,295

Tamaulipas

4,052,605

6,611,361

10,663,966

Tlaxcala

0

0

0

Veracruz

6,523,670

16,025,901

22,549,571

Yucatán

0

0

0

Zacatecas

0

0

0

Totals

103,801,874

103,801,874

207,603,747

Table 22.

Provisional participations

for August 2025.

(Pesos)

Fund

Fund

Tax

Fund

General

of

Special on

of

of

Total

Participations

Municipal

Production

Hydrocarbons

Compensation 1/

and Services

Aguascalientes

885,932,816

65,721,257

21,465,874

0

0

973,119,947

Baja California

2,435,178,721

79,128,918

80,542,999

0

0

2,594,850,638

Baja California Sur

530,229,013

23,684,812

19,138,712

0

0

573,052,537

Campeche

659,787,065

38,883,461

9,907,937

100,994,851

0

809,573,314

Coahuila

1,980,444,920

84,608,673

36,268,648

0

0

2,101,322,240

Colima

469,085,093

31,915,551

10,770,381

0

0

511,771,024

Chiapas

3,446,748,359

127,690,931

24,272,534

4,336,065

75,619,077

3,678,666,966

Chihuahua

2,483,205,663

121,911,375

63,954,858

0

0

2,669,071,896

Mexico City

8,025,967,267

421,189,511

168,868,068

0

0

8,616,024,847

Durango

1,096,689,568

82,093,878

21,929,251

0

0

1,200,712,697

Guanajuato

3,629,188,637

194,466,858

66,451,949

0

0

3,890,107,444

Guerrero

1,961,340,565

82,395,648

22,807,597

0

58,399,818

2,124,943,628

Hidalgo

1,721,815,700

139,900,712

29,578,628

0

38,560,725

1,929,855,766

Jalisco

5,529,695,520

251,165,342

125,192,505

0

0

5,906,053,366

México

11,633,629,323

465,997,384

195,329,988

0

39,308,365

12,334,265,061

Michoacán

2,730,813,940

152,198,012

47,758,128

0

0

2,930,770,080

Morelos

1,133,226,332

65,964,721

14,271,176

0

0

1,213,462,228

Nayarit

741,630,690

53,097,220

17,228,554

0

37,926,530

849,882,994

Nuevo León

4,037,076,437

164,530,096

114,656,299

0

0

4,316,262,831

Oaxaca

2,388,092,571

146,900,498

25,376,229

0

47,764,898

2,608,134,196

Puebla

3,696,837,498

175,010,751

44,860,137

0

38,659,569

3,955,367,955

Querétaro

1,496,141,404

96,670,067

37,885,668

0

0

1,630,697,140

Quintana Roo

1,190,059,330

52,653,673

41,409,637

0

0

1,284,122,640

San Luis Potosí

1,663,706,350

92,295,148

26,633,491

0

0

1,782,634,989

Sinaloa

1,854,408,798

90,958,142

32,329,990

0

0

1,977,696,930

Sonora

1,887,021,716

79,236,470

60,320,239

0

0

2,026,578,424

Tabasco

1,961,470,839

95,056,055

24,039,389

69,059,295

0

2,149,625,578

Tamaulipas

2,141,226,295

117,514,003

40,145,039

10,663,966

0

2,309,549,303

Tlaxcala

825,330,964

48,745,050

8,349,639

0

48,819,833

931,245,486

Veracruz

4,867,605,850

238,738,839

65,008,304

22,549,571

39,954,177

5,233,856,740

Yucatán

1,384,747,751

87,608,302

30,618,534

0

0

1,502,974,587

Zacatecas

938,821,145

95,627,757

14,005,061

0

39,268,885

1,087,722,848

Totals

81,427,156,139

4,063,559,114

1,541,375,444

207,603,747

464,281,877

87,703,976,321

1/ Corresponds to the month of July 2025.

Table 23.

Determination of the coefficients for participations for 0.136% of

federally collectible revenue for the 2025 fiscal year.

Revenue

Coefficient

Coefficient

Water and Property

Water and Property

Intermediate

Participation

Collection

2024

2024

2023

Coefficient

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ Σ 4)100)

Entities/Municipalities

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 in current pesos.

Table 24.

Provisional participations for 0.136% of federally collectible revenue

for August

(Pesos)

Entities/Municipalities

Coefficient

Participation

Participation

by Entity

Baja California

28,981,924

Ensenada, B.C.

0.137491

759,839

Mexicali, B.C.

1.786599

9,873,532

Tecate, B.C.

0.849637

4,695,468

Tijuana, B.C.

2.470503

13,653,086

Baja California Sur

67,196

La Paz, B.C.S.

0.012159

67,196

Campeche

1,417,993

Cd. del Carmen, Camp.

0.256583

1,417,993

Chiapas

858,186

Suchiate, Chis.

0.155287

858,186

Chihuahua

30,039,881

Ascensión, Chih.

0.022492

124,303

Cd. Juárez, Chih.

5.337054

29,494,913

Ojinaga, Chih.

0.076118

420,664

Coahuila

15,296,082

Cd. Acuña, Coah.

0.317541

1,754,873

Piedras Negras, Coah.

2.450259

13,541,209

Colima

17,480,548

Manzanillo, Col.

3.163075

17,480,548

Guerrero

365,851

Acapulco, Gro.

0.066200

365,851

Michoacán

27,011,321

Lázaro Cárdenas, Mich.

4.887653

27,011,321

Nuevo León

9,803,621

Anáhuac, N.L.

1.773949

9,803,621

Oaxaca

539,773

Salina Cruz, Oax.

0.097671

539,773

Quintana Roo

3,087,357

Benito Juárez, Q.R.

0.163963

906,131

O. P. Blanco, Q.R.

0.394689

2,181,226

Sinaloa

1,344,502

Mazatlán, Sin.

0.243285

1,344,502

Sonora

24,434,198

Agua Prieta, Son.

0.127930

706,999

Guaymas, Son.

0.019662

108,661

Naco, Son.

0.071505

395,169

Nogales, Son.

4.123382

22,787,627

P.E. Calles (Sonoyta), Son.

0.017834

98,559

San Luis R.C., Son.

0.061013

337,184

Tamaulipas

359,085,489

Altamira, Tamps.

9.659597

53,383,184

Cd. Camargo, Tamps.

0.068620

379,224

Cd. M. Alemán, Tamps.

0.212930

1,176,748

Cd. Madero, Tamps.

1.243086

6,869,839

Matamoros, Tamps.

4.285669

23,684,497

Nuevo Laredo, Tamps.

44.813236

247,657,676

Reynosa, Tamps.

3.230013

17,850,472

Río Bravo, Tamps.

0.087495

483,537

Tampico, Tamps.

1.375264

7,600,313

Veracruz

29,949,506

Coatzacoalcos, Ver.

0.170799

943,912

Tuxpan, Ver.

0.673419

3,721,610

Veracruz, Ver.

4.575094

25,283,984

Yucatán

2,880,612

Progreso, Yuc.

0.521242

2,880,612

Total

100.000000

552,644,040

552,644,040

Federally Collectible Revenue (RFP)

406,355,911,423

0.136% of RFP

552,644,040

Table 25.

Calculation and distribution of participations to municipalities through which

hydrocarbons are exported for August 2025.

(Pesos)

Participations

to

municipalities

through which

hydrocarbons

are exported

Amount

of Exported

Crude (a)

Distribution

Coefficients

Participation

Municipalities

(1)

(2=1/ Σ 1)

(3)

(4=2 x 3)

Campeche, Camp.

93,484,614

7.742491%

942,251

Cd. del Carmen, Camp.

373,938,458

30.969963%

3,769,005

Cd. Madero, Tamps.

17,378,563

1.439310%

175,162

Coatzacoalcos, Ver.

256,564,599

21.248941%

2,585,969

Paraíso, Tab.

466,017,360

38.596031%

4,697,088

Piedras Negras, Coah.

39,415

0.003264%

397

Reynosa, Tamps.

0

0.000000%

0

Salina Cruz, Oax.

0

0.000000%

0

Total

1,207,423,009

100.000000%

12,169,873

12,169,873

(a) Dollars.

Calculation performed on August 12, 2025.

Second.- The participations of 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 effectively collected, by the change in coefficients and, if applicable, by the differences derived from

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

Respectfully.

Mexico City, September

12

2025.- The Head of the Unit for Coordination with Federal Entities,

acting in place of 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 Agency, of the

Federal Tax Agency for Amparos, of the Federal Tax Agency for Legislation and Consultation, of the

Federal Tax Agency for Financial Affairs and of the Federal Tax Agency for Investigations, on

the basis of 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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