Agreement on the report of shareable federal revenue and participations, calculation procedures for October 2025, adjustment of participations for Q2 2025, and Fiscalization and Collection Fund participations for Q3 2025

If the document appears incomplete on the right margin, it is because it contains tables that exceed the predetermined width. If so, click here to view it correctly.\n\nDOF: 14/11/2025\n\nAGREEMENT by which the report on shareable federal revenue and federal participations, as well as the calculation procedures, for the month of October 2025, for the adjustment of participations for the second four-month period of\n\nOn the margin a seal with the National Shield, which reads: United Mexican States.- Treasury.- Secretariat of Finance and Public Credit.\n\nAGREEMENT 157/2025\n\nAGREEMENT BY WHICH THE REPORT ON SHAREABLE FEDERAL REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF OCTOBER 2025, FOR THE ADJUSTMENT OF PARTICIPATIONS FOR THE SECOND FOUR-MONTH PERIOD OF 2025 AND THE PARTICIPATIONS FROM THE FISCALIZATION AND COLLECTION FUND FOR THE THIRD QUARTER OF 2025 IS MADE KNOWN.\n\nÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, pursuant to the provisions of articles 31 of the Organic Law of the Federal Public Administration; 26 of the Tax Administration Service Law, and 3, 6 and 11, section XX of the Internal Regulations of the Secretariat of Finance and Public Credit, and\n\nWHEREAS\n\n* The integration of the shareable federal revenue for the month of September 2025, with which the participations in federal revenues for the month of October 2025 were calculated, the corresponding to the period from May to August 2025, with which the differences of the second four-month adjustment of this same fiscal year were calculated, in accordance with articles 2, 2-A, 3-A, 4-A, 4-B and 7 of the Fiscal Coordination Law, for the General Participation Fund; the

1,491,081

1,692,433

1.142035

Veracruz

1.240

1.054

1.080

1.125

8,126,081

9,139,368

6.167143

Yucatán

1.380

1.099

1.042

1.173

2,391,257

2,805,839

1.893349

Zacatecas

0.970

1.171

1.016

1.052

1,679,662

1,767,566

1.192734

Totals

1.195

1.129

1.090

36.437

130,575,786

148,194,523

100.000000

IE. Collection of local taxes and fees.

e/ National Survey of Occupation and Employment for the second quarter of 2025, published on August 26, 2025, on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 5. Calculation of participation coefficients for the third part of the General Participation Fund growth for 2025.

Entities	Local taxes and fees for 2024 p/	Population e/ for 2025	Result (IE * Population)	Participation coefficients 1/
Aguascalientes	5,384,140,862	1,502,491	8,089,623,187,872,220	0.250616
Baja California	29,484,012,362	3,774,804	111,296,367,799,334,000	3.447956
Baja California Sur	5,736,083,240	870,838	4,995,199,256,720,580	0.154751
Campeche	3,605,167,152	939,234	3,386,095,564,954,280	0.104901
Coahuila	13,249,731,591	3,451,755	45,734,827,269,490,400	1.416863
Colima	2,781,620,079	722,111	2,008,638,457,148,390	0.062228
Chiapas	5,216,080,441	5,923,036	30,895,032,230,346,600	0.957127
Chihuahua	28,092,470,321	3,929,757	110,396,581,892,264,000	3.420081
Ciudad de México	83,248,412,524	9,365,788	779,686,983,035,861,000	24.154664
Durango	5,165,207,847	1,919,182	9,912,973,926,566,610	0.307103
Guanajuato	20,656,951,459	6,313,694	130,421,670,486,179,000	4.040457
Guerrero	4,116,629,127	3,601,875	14,827,583,538,533,000	0.459358
Hidalgo	5,796,645,284	3,239,651	18,779,107,690,826,300	0.581776
Jalisco	32,342,104,929	8,752,003	283,058,199,368,074,000	8.769129
México	50,154,698,531	17,764,322	890,964,214,523,473,000	27.602027
Michoacán	9,111,204,420	4,955,164	45,147,512,137,832,100	1.398668
Morelos	4,622,484,543	1,971,262	9,112,128,125,084,990	0.282293
Nayarit	3,580,532,424	1,258,217	4,505,086,765,242,560	0.139567
Nuevo León	40,632,791,075	6,161,091	250,342,323,398,911,000	7.755593
Oaxaca	5,023,050,899	4,241,180	21,303,663,010,421,200	0.659986
Puebla	11,122,445,539	6,592,099	73,320,262,115,196,400	2.271458
Querétaro	15,221,679,435	2,520,941	38,372,955,775,615,600	1.188792
Quintana Roo	18,124,327,099	1,904,784	34,522,928,268,084,500	1.069519
San Luis Potosí	7,487,153,499	2,883,083	21,586,084,972,626,000	0.668736
Sinaloa	12,537,579,490	3,163,486	39,662,457,190,565,400	1.228741
Sonora	13,680,442,636	3,040,451	41,594,715,493,296,900	1.288602
Tabasco	4,346,228,391	2,549,362	11,080,109,502,852,200	0.343261
Tamaulipas	13,854,166,845	3,576,044	49,543,110,221,240,000	1.534843
Tlaxcala	2,013,001,528	1,491,081	3,001,548,331,431,410	0.092988
Veracruz	14,058,779,342	8,126,081	114,242,779,690,270,000	3.539236
Yucatán	7,530,932,633	2,391,257	18,008,395,374,448,400	0.557899
Zacatecas	4,819,410,776	1,679,662	8,094,981,142,317,020	0.250782
Totals	482,796,166,324	130,575,786	3,227,894,139,743,080,000	100.000000

Source: Public Accounts of the entities. IE. Collection of local taxes and fees in current pesos.

e/ National Survey of Occupation and Employment for the second quarter of 2025, published on August 26, 2025, on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 6. Reimbursement of 80% of the collection of Special Tax Bases (BET) from 1989, added to the General Participation Fund for October 2025. (Pesos)

Entities	80% BET from 1989	Update to June 2025 d/
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
Ciudad de México	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
México	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	194,960,720
Sonora	11,431,317	236,923,190
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 for October 2025. (Pesos)

Entities	General Participation Fund for 2007	General Participation Fund growth 2025 First Part	General Participation Fund growth 2025 Second Part	General Participation Fund growth 2025 Third Part	BET Reimbursement 2025	Total
Aguascalientes	253,448,939	377,014,673	181,108,671	13,393,442	1,361,353	826,327,078
Baja California	635,563,001	940,656,512	490,366,920	184,265,867	5,103,388	2,255,955,688
Baja California Sur	160,245,947	212,392,183	109,289,662	8,270,213	1,334,116	491,532,121
Campeche	226,439,168	265,629,789	115,666,004	5,606,129	1,403,981	614,745,072
Coahuila	538,189,157	807,104,357	431,989,170	75,720,059	3,881,929	1,856,884,672
Colima	164,236,610	184,290,943	85,366,126	3,325,567	559,265	437,778,511
Chiapas	1,004,369,892	1,454,621,898	708,533,577	51,150,815	12,579,217	3,231,255,398
Chihuahua	629,999,297	990,159,488	504,760,942	182,776,152	14,069,989	2,321,765,868
Ciudad de México	2,744,713,747	2,343,116,187	1,122,909,579	1,290,874,990	1,678,774	7,503,293,277
Durango	288,519,244	469,562,725	245,036,835	16,412,240	7,315,871	1,026,846,915
Guanajuato	855,324,839	1,508,059,985	770,442,680	215,930,336	4,427,775	3,354,185,616
Guerrero	493,273,999	871,234,547	426,965,914	24,549,027	566,593	1,816,590,080
Hidalgo	395,380,932	776,127,009	392,026,670	31,091,298	468,997	1,595,094,906
Jalisco	1,432,795,987	2,143,307,750	1,077,935,668	468,640,311	16,540,382	5,139,220,098
México	2,800,368,390	4,332,915,676	2,173,246,288	1,475,109,174	376,961	10,782,016,489
Michoacán	629,287,410	1,206,038,935	615,776,366	74,747,682	4,240,233	2,530,090,625
Morelos	323,614,323	477,873,782	236,569,829	15,086,334	780,649	1,053,924,918
Nayarit	217,191,062	305,033,971	165,296,701	7,458,767	1,414,040	696,394,541
Nuevo León	1,061,831,201	1,502,966,357	773,428,436	414,474,849	5,263,263	3,757,964,107
Oaxaca	538,451,268	1,094,353,485	525,898,577	35,271,034	1,053,993	2,195,028,358
Puebla	889,073,482	1,606,823,172	801,379,596	121,391,398	2,109,339	3,420,776,986
Querétaro	376,413,841	617,763,588	320,004,395	63,531,507	2,479,721	1,380,193,051
Quintana Roo	265,685,776	519,589,939	252,391,194	57,157,277	93,145	1,094,917,331
San Luis Potosí	414,546,142	729,674,645	360,866,217	35,738,621	2,746,136	1,543,571,759
Sinaloa	533,055,947	754,015,569	368,256,104	65,666,447	16,246,727	1,737,240,794
Sonora	552,077,699	737,780,634	372,631,930	68,865,556	19,743,599	1,751,099,420
Tabasco	919,495,148	614,196,892	309,324,055	18,344,588	4,253,404	1,865,614,087
Tamaulipas	623,742,505	854,495,597	428,517,425	82,025,176	3,397,321	1,992,178,024
Tlaxcala	229,036,641	358,618,362	183,098,037	4,969,461	30,919	775,753,420
Veracruz	1,338,567,778	2,001,636,641	988,754,479	189,144,042	16,935,526	4,535,038,465
Yucatán	350,185,660	602,338,645	303,553,341	29,815,282	2,043,218	1,287,936,147
Zacatecas	267,212,803	405,841,780	191,226,466	13,402,313	1,474,028	879,157,389
Totals	22,152,337,833	32,065,235,714	16,032,617,857	5,344,205,952	155,973,854	75,750,371,211

Table 8. Calculation of participation coefficients for 70% of the Municipal Development Fund growth for 2025.

Entities	Water and property tax collection 2023	Water and property tax collection 2024	Variation 2024/2023	Population e/ 2025	Result Variation by population	Participation coefficients 1/
Aguascalientes	2,207,122,394	2,325,992,855	1.053858	1,502,491	1,583,412	1.143932
Baja California	12,057,564,919	13,420,132,605	1.113005	3,774,804	4,201,377	3.035275
Baja California Sur	2,462,231,484	2,519,870,154	1.023409	870,838	891,224	0.643862
Campeche	521,998,784	517,415,843	0.991220	939,234	930,988	0.672590
Coahuila	4,352,564,104	4,784,874,505	1.099323	3,451,755	3,794,594	2.741396
Colima	1,484,931,675	1,573,298,254	1.059509	722,111	765,083	0.552732
Chiapas	1,744,005,137	1,815,319,906	1.040891	5,923,036	6,165,237	4.454062
Chihuahua	8,865,227,370	9,521,809,148	1.074063	3,929,757	4,220,805	3.049311
Ciudad de México	31,486,327,492	33,493,698,824	1.063754	9,365,788	9,962,892	7.197669
Durango	1,334,905,929	1,513,863,761	1.134060	1,919,182	2,176,468	1.572384
Guanajuato	8,541,908,458	8,649,635,331	1.012612	6,313,694	6,393,320	4.618839
Guerrero	1,948,086,444	1,892,957,129	0.971701	3,601,875	3,499,945	2.528527
Hidalgo	2,273,811,624	2,561,806,971	1.126658	3,239,651	3,649,977	2.636918
Jalisco	11,989,654,420	12,962,869,372	1.081171	8,752,003	9,462,414	6.836099
México	15,655,134,223	16,658,474,505	1.064090	17,764,322	18,902,840	13.656314
Michoacán	3,360,450,841	3,596,469,228	1.070234	4,955,164	5,303,186	3.831274
Morelos	1,992,262,825	2,040,265,749	1.024095	1,971,262	2,018,759	1.458448
Nayarit	933,018,792	1,039,445,326	1.114067	1,258,217	1,401,738	1.012682
Nuevo León	13,238,060,362	14,903,709,928	1.125823	6,161,091	6,936,297	5.011112
Oaxaca	785,553,577	780,859,947	0.994025	4,241,180	4,215,839	3.045724
Puebla	3,663,252,126	3,842,817,237	1.049018	6,592,099	6,915,230	4.995892
Querétaro	6,089,114,278	6,342,492,623	1.041612	2,520,941	2,625,842	1.897033
Quintana Roo	5,916,680,527	6,088,161,317	1.028983	1,904,784	1,959,990	1.415990
San Luis Potosí	2,449,054,350	2,527,538,116	1.032047	2,883,083	2,975,476	2.149626
Sinaloa	5,127,365,283	5,096,208,896	0.993924	3,163,486	3,144,263	2.271566
Sonora	4,498,545,546	5,072,399,122	1.127564	3,040,451	3,428,304	2.476770
Tabasco	584,669,981	567,303,935	0.970298	2,549,362	2,473,640	1.787076
Tamaulipas	4,561,458,079	5,005,541,870	1.097356	3,576,044	3,924,192	2.835024
Tlaxcala	451,672,513	461,261,777	1.021231	1,491,081	1,522,737	1.100098
Veracruz	4,628,462,870	4,968,141,044	1.073389	8,126,081	8,722,446	6.301511
Yucatán	1,925,506,884	1,981,620,237	1.029142	2,391,257	2,460,943	1.777903
Zacatecas	1,412,961,700	1,504,822,070	1.065013	1,679,662	1,788,861	1.292359
Totals	168,543,564,990	180,031,077,585	1.068158	130,575,786	138,418,318	100.000000

e/ National Survey of Occupation and Employment for the second quarter of 2025, published on August 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 Municipal Development Fund growth for 2025.

Entities	Property tax coordinated municipalities with the entity in its administration 2023 RC i,t- 2	Property tax coordinated municipalities with the entity in its administration 2024 RC i,t- 1	Variation 2024/2023 (ratio) I i,t	Minimum Value min (3), 2 nc i	Population 2020 coordinated municipalities property tax administration d/ I i,t nc i	Result Minimum value by population	Participation coefficients 1/ CP i,t
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	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	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
Ciudad de México	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
México	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	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	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	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	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 in current pesos.

1/ Preliminary coefficients.

Table 1

117,160,701

Oaxaca

3,239,959

20,169,981

1,502,414

24,912,354

Puebla

9,474,073

24,232,656

10,666,996

44,373,725

Querétaro

14,229,995

14,685,135

10,772,553

39,687,683

Quintana

Roo

4,984,411

19,338,343

15,233,961

39,556,716

San

Luis

Potosí

9,745,525

15,114,247

2,853,674

27,713,446

Sinaloa

10,246,243

19,822,492

3,175,359

33,244,094

Sonora

14,472,320

43,712,564

2,858,864

61,043,748

Tabasco

7,494,147

14,857,785

2,333,885

24,685,817

Tamaulipas

11,667,006

26,932,411

2,530,192

41,129,608

Tlaxcala

3,324,058

4,812,233

641,121

8,777,412

Veracruz

12,936,534

37,124,321

14,140,998

64,201,852

Yucatán

9,279,486

18,440,378

3,606,367

31,326,231

Zacatecas

1,558,767

10,944,561

1,156,279

13,659,608

Totals

455,472,592

750,443,833

356,283,282

1,562,199,706

Table 14.

Determination

of

gasoline

and

diesel

shares

for

September

(Pesos)

Entities

Gasoline

and

diesel

collection

9/11

Gasoline

and

diesel

shares

Aguascalientes

19,071,398

15,603,871

Baja

California

148,939,299

121,859,426

Baja

California

Sur

56,613,010

46,319,735

Campeche

23,254,105

19,026,086

Coahuila

60,211,597

49,264,034

Colima

31,988,477

26,172,390

Chiapas

74,095,783

60,623,822

Chihuahua

108,024,935

88,384,038

Mexico

City

129,555,147

105,999,666

Durango

31,582,127

25,839,922

Guanajuato

75,801,068

62,019,056

Guerrero

53,805,185

44,022,424

Hidalgo

52,851,502

43,242,138

Jalisco

152,509,948

124,780,867

Mexico

230,434,119

188,537,006

Michoacán

90,483,306

74,031,796

Morelos

36,018,253

29,469,480

Nayarit

27,657,390

22,628,774

Nuevo

León

154,812,850

126,665,059

Oaxaca

62,343,360

51,008,204

Puebla

87,500,607

71,591,406

Querétaro

48,578,898

39,746,371

Quintana

Roo

71,846,501

58,783,501

San

Luis

Potosí

53,015,442

43,376,271

Sinaloa

69,241,055

56,651,772

Sonora

105,598,906

86,399,105

Tabasco

45,139,155

36,932,036

Tamaulipas

101,839,074

83,322,879

Tlaxcala

25,110,357

20,544,838

Veracruz

142,524,048

116,610,585

Yucatán

91,552,933

74,906,945

Zacatecas

39,378,524

32,218,792

Totals

2,501,378,359

2,046,582,294

Table 15.

Calculation

of

non-mining

state

GDP

per

capita

State

GDP

State

GDP

Non-mining

State

GDP

Population

Per

capita

pc/

Entities

State

GDP

2023

Mining

2023

Non-mining

2023

2023

e/

State

GDP

Aguascalientes

423,754,146

9,044,471

414,709,675

1,491,953

277,964

Baja

California

1,252,102,773

2,494,820

1,249,607,953

3,791,901

329,547

Baja

California

Sur

235,428,825

6,011,049

229,417,776

856,930

267,721

Campeche

607,713,212

323,635,535

284,077,677

947,023

299,969

Coahuila

1,183,319,500

21,019,586

1,162,299,914

3,326,462

349,410

Colima

205,543,927

3,641,015

201,902,912

742,251

272,014

Chiapas

498,495,082

8,978,423

489,516,659

5,760,940

84,972

Chihuahua

1,237,505,154

20,366,056

1,217,139,098

3,868,446

314,633

Mexico

City

4,719,735,854

341,972

4,719,393,882

9,314,678

506,662

Durango

413,622,463

28,184,888

385,437,575

1,895,662

203,326

Guanajuato

1,417,055,688

2,824,586

1,414,231,102

6,306,505

224,250

Guerrero

409,923,196

12,823,624

397,099,572

3,609,154

110,026

Hidalgo

544,515,226

6,789,078

537,726,148

3,227,014

166,633

Jalisco

2,395,751,778

4,983,623

2,390,768,155

8,670,396

275,739

Mexico

2,885,613,552

5,864,399

2,879,749,153

17,617,089

163,463

Michoacán

881,635,116

6,134,588

875,500,528

4,955,484

176,673

Morelos

338,522,455

507,981

338,014,474

1,975,714

171,085

Nayarit

219,117,811

2,993,245

216,124,566

1,275,680

169,419

Nuevo

León

2,512,023,041

16,732,766

2,495,290,275

6,092,924

409,539

Oaxaca

579,926,697

3,937,954

575,988,743

4,281,711

134,523

Puebla

1,098,345,824

7,186,643

1,091,159,181

6,565,074

166,207

Querétaro

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

04,

e/

National

Survey

of

Occupation

and

Employment

for

the

fourth

quarter

of

2023,

published

on

February

26,

2024

on

the

INEGI

website

(www.inegi.org.mx).

pc/

Per

capita

in

pesos.

Table 16.

The

ten

entities

with

the

lowest

non-mining

GDP

per

capita

(Pesos)

No.

Entities

Non-mining

GDP

pc/

Mexico

City

Nuevo

León

Coahuila

Baja

California

Sonora

Chihuahua

Querétaro

Campeche

Aguascalientes

Jalisco

Colima

Baja

California

Sur

Quintana

Roo

Tamaulipas

San

Luis

Potosí

Guanajuato

Sinaloa

Yucatán

Durango

Michoacán

Tabasco

Morelos

1

Nayarit

169,419

2

Hidalgo

166,633

3

Puebla

166,207

4

Zacatecas

163,628

5

Mexico

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

of

the

Compensation

Fund

for

Inverse

Participation

coefficients

1/

Entities

Non-mining

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

Mexico

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

September

(Pesos)

Participation

coefficients

1/

Entities

Total

Aguascalientes

Baja

California

Baja

California

Sur

Campeche

Coahuila

Colima

Chiapas

16.287320

74,074,325

Chihuahua

Mexico

City

Durango

Guanajuato

Guerrero

12.578526

57,206,822

Hidalgo

8.305456

37,773,003

Jalisco

Mexico

8.466487

38,505,371

Michoacán

Morelos

Nayarit

8.168859

37,151,764

Nuevo

León

Oaxaca

10.287909

46,789,153

Puebla

8.326745

37,869,829

Querétaro

Quintana

Roo

San

Luis

Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

10.515128

47,822,537

Veracruz

8.605586

39,137,990

Yucatán

Zacatecas

8.457984

38,466,698

Totals

100.000000

454,797,491

1/

Preliminary

coefficients.

Table 19.

Calculation

of

the

participation

coefficient

related

to

Oil

and

Gas

Extraction

for

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

Mexico

City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

Mexico

Michoacán

Morelos

Nayarit

Nuevo

León

Oaxaca

Puebla

Querétaro

Quintana

Roo

San

Luis

Potosí

Sinaloa

Sonora

Tabasco

495,495

51.755017

Tamaulipas

9,300

0.971372

Tlaxcala

Veracruz

77,126

8.055853

Yucatán

Zacatecas

Totals

957,385

100.000000

1/

Source:

Branch

2111:

Oil

and

gas

extraction.

2024

Economic

Census

of

INEGI,

published

on

September

5,

2025

on

the

INEGI

website

(www.inegi.org.mx).

p/

Preliminary.

Table 20.

Calculation

of

the

participation

coefficient

related

to

Associated

and

Non-Associated

Gas

Production

for

Associated

and

Non-Associated

Gas

Production

2024

1/

Participation

coefficient

p/

Entities

(Millions

of

cubic

feet)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja

California

Baja

California

Sur

Campeche

1,744

39.448152

Coahuila

Colima

Chiapas

85

1.913498

Chihuahua

Mexico

City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

Mexico

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/

Associated

and

non-associated

natural

gas

production

2024,

provided

by

the

Energy

Information

System.

Ministry

of

Energy.

p/

Preliminary.

Table 21.

Distribution

and

integration

of

the

Hydrocarbon

Extraction

Fund

for

October

(Pesos)

Oil

Extraction

and

Gross

Production

Associated

and

Non-Associated

Gas

Production

Total

Entities

Aguascalientes

0

0

0

Baja

California

0

0

0

Baja

California

Sur

0

0

0

Campeche

31,634,106

39,637,930

71,272,036

Coahuila

0

0

0

Colima

0

0

0

Chiapas

7,772,322

1,922,704

9,695,026

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

Mexico

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

52,004,002

37,007,390

89,011,392

Tamaulipas

976,045

6,399,853

7,375,898

Tlaxcala

0

0

0

Veracruz

8,094,609

15,513,207

23,607,815

Yucatán

0

0

0

Zacatecas

0

0

0

Totals

100,481,084

100,481,084

200,962,167

Table 22.

Provisional

shares

for

October

(Pesos)

General

Participation

Fund

Municipal

Development

Fund

Special

Tax

On

Production

and

Services

Hydrocarbon

Extraction

Fund

Compensation

Fund

1/

Total

Shares

Entities

Aguascalientes

826,327,078

62,904,684

21,680,559

0

0

910,912,320

Baja

California

2,255,955,688

72,768,250

80,629,795

0

0

2,409,353,733

Baja

California

Sur

491,532,121

22,301,630

19,153,851

0

0

532,987,602

Campeche

614,745,072

36,437,143

9,656,318

71,272,036

0

732,110,569

Coahuila

1,856,884,672

78,293,927

37,777,383

0

0

1,972,955,981

Colima

437,778,511

30,748,986

11,178,501

0

0

479,705,998

Chiapas

3,231,255,398

117,280,259

23,437,066

9,695,026

74,074,325

3,455,742,074

Chihuahua

2,321,765,868

112,116,296

65,159,894

0

0

2,499,042,058

Mexico

City

7,503,293,277

395,847,688

167,294,776

0

0

8,066,435,741

Durango

1,026,846,915

76,944,218

22,015,222

0

0

1,125,806,355

Guanajuato

3,354,185,616

178,032,469

67,514,519

0

0

3,599,732,604

Guerrero

1,816,590,080

75,718,008

22,440,009

0

57,206,822

1,971,954,918

Hidalgo

1,595,094,906

133,244,595

30,083,944

0

37,773,003

1,796,196,449

Jalisco

5,139,220,098

229

169,911,591 708,017,665

| Value Added | |---|---|---|---|---| | 116,333,486 | 111,317,106 | 146,493,105 | 116,666,619 | 490,810,315 |

| Special Tax on Production and Services | |---|---|---|---|---| | 50,611,810 | 49,260,250 | 54,186,291 | 53,606,787 | 207,665,138 |

| Article 2, section I, subsection D) | |---|---|---|---|---| | 34,156,257 | 32,139,057 | 35,530,816 | 34,937,893 | 136,764,023 |

| Alcoholic Beverages | |---|---|---|---|---| | 1,968,071 | 1,640,892 | 2,017,509 | 1,917,047 | 7,543,519 |

| Beers | |---|---|---|---|---| | 4,270,027 | 4,609,482 | 3,927,709 | 3,877,130 | 16,684,348 |

| Tobacco | |---|---|---|---|---| | 2,202,188 | 2,477,336 | 4,404,147 | 4,229,031 | 13,312,702 |

| Energy Drinks | |---|---|---|---|---| | 6,941 | 9,359 | 9,223 | 7,985 | 33,508 |

| Telecommunications | |---|---|---|---|---| | 643,155 | 659,228 | 636,169 | 733,436 | 2,671,988 |

| Flavored Beverages | |---|---|---|---|---| | 3,519,700 | 3,597,104 | 3,690,372 | 3,622,332 | 14,429,508 |

| Non-Basic Foods with High Caloric Density | |---|---|---|---|---| | 3,130,372 | 3,310,168 | 3,058,867 | 3,229,810 | 12,729,217 |

| Pesticides | |---|---|---|---|---| | 136,933 | 160,080 | 192,963 | 173,536 | 663,513 |

| Fossil Fuels | |---|---|---|---|---| | 577,785 | 655,510 | 716,796 | 876,539 | 2,826,630 |

| Other withholdings | |---|---|---|---|---| | 383 | 2,032 | 1,719 | 2,048 | 6,182 |

| Import | |---|---|---|---|---| | 12,903,419 | 12,656,265 | 14,778,885 | 14,528,194 | 54,866,763 |

| Export | |---|---|---|---|---| | 0 | 20 | 0 | 0 | 20 |

| Surcharges and updates | |---|---|---|---|---| | 8,979,722 | 4,679,646 | 6,490,668 | 4,451,694 | 24,601,730 |

| Not Included 2/ | |---|---|---|---|---| | -50,396 | -450,515 | 135,513 | 262,191 | -103,207 |

| Mining Right | |---|---|---|---|---| | 22,660 | 47,064 | 1,353,904 | 59,744 | 1,483,372 |

| Oil | |---|---|---|---|---| | 15,466,726 | 14,646,597 | 14,657,040 | 15,098,597 | 59,868,960 |

| Mexican Oil Fund for Stabilization and Development 3/ | |---|---|---|---|---| | 15,466,851 | 14,649,691 | 14,677,029 | 15,099,489 | 59,893,059 |

| ISR contracts and assignments 3/ | |---|---|---|---|---| | -125 | -3,094 | -19,989 | -892 | -24,100 |

| Ordinary right on hydrocarbons 4/ | |---|---|---|---|---| | 0 | 0 | 0 | 0 | 0 |

| Special right on hydrocarbons 4/ | |---|---|---|---|---| | 0 | 0 | 0 | 0 | 0 |

| Additional right on hydrocarbons 4/ | |---|---|---|---|---| | 0 | 0 | 0 | 0 | 0 |

| Gross Federal Shareable Revenue 5/ | |---|---|---|---|---| | 365,339,095 | 394,022,572 | 413,263,674 | 374,585,416 | 1,547,210,756 |

| Less: | |---|---|---|---|---| | 7,981,380 | 7,923,972 | 6,941,775 | 5,954,220 | 28,801,348 |

| 20% of Alcoholic Beverages | |---|---|---|---|---| | 393,614 | 328,178 | 403,502 | 383,409 | 1,508,704 |

| 20% of Beers | |---|---|---|---|---| | 854,005 | 921,896 | 785,542 | 775,426 | 3,336,870 |

| 8% of Tobacco | |---|---|---|---|---| | 176,175 | 198,187 | 352,332 | 338,322 | 1,065,016 |

| Economic Incentives | |---|---|---|---|---| | 6,532,586 | 6,450,711 | 5,375,399 | 4,432,062 | 22,790,758 |

| Lotteries, raffles, draws (prizes) articles 138 and 169 of the Income Tax Law | |---|---|---|---|---| | 25,000 | 25,000 | 25,000 | 25,000 | 100,000 |

| Federal Shareable Revenue 6/ | |---|---|---|---|---| | 357,357,714 | 386,098,599 | 406,321,899 | 368,631,196 | 1,518,409,408 |

p/ Preliminary figures. Sums may not match due to rounding. 1/ Excludes ISR of public servants, as well as ISR from Alienation of Real Estate. (Section XIII of Article Second of the Transitional Provisions of the ISR Law for 2020). 2/ Numeral 1.19 of Article 1 of the Federation's Revenue Law for Fiscal Year 2025: Taxes not included in the Current Revenue Law, Caused 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/ 85.31% of the refund paid by the SAT for balances in favor of Pemex generated by excess payments of ordinary, special, and additional rights on hydrocarbons corresponding to fiscal year 2014. 5/ Source: Tax Revenue Policy Unit, of the Undersecretariat of Revenue, of the SHCP. 6/ Source: Unit for Coordination with Federal Entities, of the SHCP.

Table 27. Integration of participation funds for the second four-month adjustment of 2025. (Pesos)

Concepts	Amount
Federal Shareable Revenue
1) Federal shareable revenue from May to August 2025	1,518,409,408,086
2) Federal shareable revenue from May to August 2007	443,046,756,667
3) Growth (1-2)	1,075,362,651,419
General Participation Fund
4) General participation fund base 2007 (2 x 20%)	88,609,351,333
5) General participation fund growth 2025 (3 x 20%)	215,072,530,284
5.1) First part 60% of 2025 growth (5 x 60%)	129,043,518,170
5.2) Second part 30% of 2025 growth (5 x 30%)	64,521,759,085
5.3) Third part 10% of 2025 growth (5 x 10%)	21,507,253,028
6) Total general participation fund from May to August 2025 (4+5)	303,681,881,617
Municipal Development Fund
7) Federal shareable revenue from May to August 2013	711,317,035,000
8) Growth (1-7)	807,092,373,086
9) Municipal development fund base 2013 (7 x 1%)	7,113,170,350
10) Municipal development fund growth 2025 (8 x 1%)	8,070,923,731
10.1) First part 70% of 2025 growth (10 x 70%)	5,649,646,612
10.2) Second part 30% of 2025 growth (10 x 30%)	2,421,277,119
11) Total municipal development fund from May to August 2025 (9+10)	15,184,094,081
Participations in the Special Tax on Production and Services
12) Participations for manufactured tobacco	1,065,016,142
13) Participations for beer	3,336,869,684
14) Participations for alcoholic beverages	1,508,703,815
15) Total participations in the special tax on production and services (12+13+14)	5,910,589,640
Participations for 0.136% of federal shareable revenue
16) Participations for 0.136% of Federal Shareable Revenue (1 x 0.136%)	2,065,036,795

Table 28. Reimbursement of 80% of the 1989 Special Taxation Bases (BET) collection, added to the General Participation Fund for the second four-month adjustment of 2025. (Pesos)

Entities	Update to June 2025 d/	80% BET of 1989	Addition to the second four-month adjustment of 2025
Aguascalientes	788,208	16,336,241	5,445,414
Baja California	2,954,803	61,240,656	20,413,552
Baja California Sur	772,438	16,009,396	5,336,465
Campeche	812,889	16,847,775	5,615,925
Coahuila	2,247,592	46,583,142	15,527,714
Colima	323,808	6,711,180	2,237,060
Chiapas	7,283,222	150,950,603	50,316,868
Chihuahua	8,146,362	168,839,870	56,279,957
Mexico City	971,991	20,145,291	6,715,097
Durango	4,235,805	87,790,447	29,263,482
Guanajuato	2,563,631	53,133,303	17,711,101
Guerrero	328,051	6,799,119	2,266,373
Hidalgo	271,544	5,627,967	1,875,989
Jalisco	9,576,691	198,484,582	66,161,527
Mexico	218,256	4,523,530	1,507,843
Michoacán	2,455,046	50,882,792	16,960,931
Morelos	451,987	9,367,792	3,122,597
Nayarit	818,713	16,968,482	5,656,161
Nuevo León	3,047,369	63,159,160	21,053,053
Oaxaca	610,250	12,647,919	4,215,973
Puebla	1,221,283	25,312,067	8,437,356
Querétaro	1,435,730	29,756,653	9,918,884
Quintana Roo	53,930	1,117,742	372,581
San Luis Potosí	1,589,981	32,953,628	10,984,543
Sinaloa	9,406,668	194,960,720	64,986,907
Sonora	11,431,317	236,923,190	78,974,397
Tabasco	2,462,672	51,040,847	17,013,616
Tamaulipas	1,967,010	40,767,856	13,589,285
Tlaxcala	17,902	371,033	123,678
Veracruz	9,805,475	203,226,314	67,742,105
Yucatán	1,183,000	24,518,621	8,172,874
Zacatecas	853,445	17,688,330	5,896,110
Totals	90,307,069	1,871,686,251	623,895,417
d/ Definitive.

Table 29. Integration of the General Participation Fund for the second four-month adjustment of 2025. (Pesos)

Entities	General Participation Fund May-August 2007	General Participation Fund 2025 growth First Part C 1	General Participation Fund 2025 growth Second Part C 2	General Participation Fund 2025 growth Third Part C 3	BET Reimbursement	Total 2025
Aguascalientes	1,013,795,756	1,517,260,007	728,854,771	53,900,644	5,445,414	3,319,256,592
Baja California	2,542,252,003	3,785,583,454	1,973,435,442	741,560,609	20,413,552	9,063,245,059
Baja California Sur	640,983,788	854,752,317	439,825,941	33,282,694	5,336,465	1,974,181,205
Campeche	905,756,673	1,069,002,044	465,486,928	22,561,339	5,615,925	2,468,422,909
Coahuila	2,152,756,629	3,248,115,393	1,738,499,688	304,728,241	15,527,714	7,459,627,664
Colima	656,946,440	741,661,526	343,547,927	13,383,430	2,237,060	1,757,776,383
Chiapas	4,017,479,567	5,853,988,692	2,851,426,583	205,851,632	50,316,868	12,979,063,342
Chihuahua	2,519,997,189	3,984,803,510	2,031,362,826	735,565,393	56,279,957	9,328,008,875
Mexico City	10,978,854,988	9,429,650,195	4,519,043,737	5,195,004,700	6,715,097	30,129,268,717
Durango	1,154,076,975	1,889,710,918	986,127,643	66,049,514	29,263,482	4,125,228,532
Guanajuato	3,421,299,355	6,069,045,238	3,100,573,932	868,991,282	17,711,101	13,477,620,908
Guerrero	1,973,095,997	3,506,201,298	1,718,284,067	98,795,245	2,266,373	7,298,642,979
Hidalgo	1,581,523,728	3,123,449,978	1,577,674,375	125,123,998	1,875,989	6,409,648,068
Jalisco	5,731,183,948	8,625,539,977	4,338,050,473	1,885,998,751	66,161,527	20,646,934,677
Mexico	11,201,473,559	17,437,410,649	8,746,024,804	5,936,437,805	1,507,843	43,322,854,660
Michoacán	2,517,149,639	4,853,589,993	2,478,133,934	300,814,997	16,960,931	10,166,649,494
Morelos	1,294,457,293	1,923,157,985	952,052,976	60,713,529	3,122,597	4,233,504,380
Nayarit	868,764,247	1,227,580,458	665,220,991	30,017,106	5,656,161	2,797,238,962
Nuevo León	4,247,324,806	6,048,546,412	3,112,589,826	1,668,014,953	21,053,053	15,097,529,051
Oaxaca	2,153,805,072	4,404,122,431	2,116,429,245	141,944,950	4,215,973	8,820,517,671
Puebla	3,556,293,926	6,466,508,371	3,225,076,635	488,528,236	8,437,356	13,744,844,524
Querétaro	1,505,655,362	2,486,131,322	1,287,827,518	255,676,560	9,918,884	5,545,209,646
Quintana Roo	1,062,743,102	2,091,040,726	1,015,724,565	230,024,072	372,581	4,399,905,046
San Luis Potosí	1,658,184,566	2,936,506,817	1,452,272,069	143,826,709	10,984,543	6,201,774,704
Sinaloa	2,132,223,787	3,034,464,572	1,482,011,974	264,268,426	64,986,907	6,977,955,665
Sonora	2,208,310,798	2,969,128,609	1,499,622,074	277,142,940	78,974,397	7,033,178,817
Tabasco	3,677,980,592	2,471,777,490	1,244,845,499	73,826,064	17,013,616	7,485,443,260
Tamaulipas	2,494,970,020	3,438,836,973	1,724,527,977	330,102,587	13,589,285	8,002,026,843
Tlaxcala	916,146,565	1,443,225,789	736,860,789	19,999,125	123,678	3,116,355,946
Veracruz	5,354,271,110	8,055,397,955	3,979,149,186	761,192,364	67,742,105	18,217,752,719
Yucatán	1,400,742,640	2,424,055,092	1,221,621,805	119,988,791	8,172,874	5,174,581,201
Zacatecas	1,068,851,213	1,633,271,981	769,572,885	53,936,344	5,896,110	3,531,528,534
Totals	88,609,351,333	129,043,518,170	64,521,759,085	21,507,253,028	623,895,417	304,305,777,034

Table 30. Differences of the General Participation Fund for the second four-month adjustment of 2025. (Pesos)

Entities	Provisional Payment (a)	Preliminary Payment (b)	Absolute Differences	Rel %
Aguascalientes	3,533,368,608	3,319,256,592	-214,112,016	-6.1%
Baja California	9,690,051,881	9,063,245,059	-626,806,822	-6.5%
Baja California Sur	2,114,764,815	1,974,181,205	-140,583,610	-6.6%
Campeche	2,619,718,644	2,468,422,909	-151,295,735	-5.8%
Coahuila	7,911,750,165	7,459,627,664	-452,122,501	-5.7%
Colima	1,866,563,483	1,757,776,383	-108,787,100	-5.8%
Chiapas	13,787,432,224	12,979,063,342	-808,368,882	-5.9%
Chihuahua	9,911,866,891	9,328,008,875	-583,858,016	-5.9%
Mexico City	31,975,771,521	30,129,268,717	-1,846,502,804	-5.8%
Durango	4,375,791,227	4,125,228,532	-250,562,695	-5.7%
Guanajuato	14,461,607,401	13,477,620,908	-983,986,493	-6.8%
Guerrero	7,807,647,131	7,298,642,979	-509,004,152	-6.5%
Hidalgo	6,875,090,901	6,409,648,068	-465,442,833	-6.8%
Jalisco	22,035,991,052	20,646,934,677	-1,389,056,375	-6.3%
Mexico	46,239,430,607	43,322,854,660	-2,916,575,947	-6.3%
Michoacán	10,876,349,301	10,166,649,494	-709,699,807	-6.5%
Morelos	4,511,655,064	4,233,504,380	-278,150,684	-6.2%
Nayarit	2,965,932,903	2,797,238,962	-168,693,941	-5.7%
Nuevo León	16,114,032,000	15,097,529,051	-1,016,502,949	-6.3%
Oaxaca	9,471,150,320	8,820,517,671	-650,632,649	-6.9%
Puebla	14,728,631,133	13,744,844,524	-983,786,609	-6.7%
Querétaro	5,938,478,734	5,545,209,646	-393,269,088	-6.6%
Quintana Roo	4,734,782,015	4,399,905,046	-334,876,969	-7.1%
San Luis Potosí	6,622,481,106	6,201,774,704	-420,706,402	-6.4%
Sinaloa	7,435,923,998	6,977,955,665	-457,968,333	-6.2%
Sonora	7,496,822,221	7,033,178,817	-463,643,404	-6.2%
Tabasco	7,865,232,634	7,485,443,260	-379,789,374	-4.8%
Tamaulipas	8,502,763,111	8,002,026,843	-500,736,268	-5.9%
Tlaxcala	3,313,221,079	3,116,355,946	-196,865,133	-5.9%
Veracruz	19,392,252,416	18,217,752,719	-1,174,499,697	-6.1%
Yucatán	5,560,436,191	5,174,581,201	-385,854,990	-6.9%
Zacatecas	3,781,082,641	3,531,528,534	-249,554,107	-6.6%
Totals	324,518,073,418	304,305,777,034	-20,212,296,385	-6.2%
(a) Sum of the months from May to August 2025.
(b) Calculation with the collection from May to August 2025.

Table 31. Distribution and integration of the Municipal Development Fund for the second four-month adjustment of 2025. (Pesos)

Entities	Municipal Development Fund Total 2013	2025 Growth 70% first part	2025 Growth 30% second part	Subtotal	Total
Aguascalientes	171,324,015	64,628,125	16,320,678	80,948,803	252,272,818
Baja California	117,757,385	171,482,309	3,245,138	174,727,447	292,484,832
Baja California Sur	53,124,491	36,375,952	0	36,375,952	89,500,443
Campeche	79,572,440	37,998,964	28,716,241	66,715,205	146,287,645
Coahuila	121,519,273	154,879,185	38,338,484	193,217,669	314,736,943
Colima	92,020,836	31,227,432	0	31,227,432	123,248,268
Chiapas	159,491,681	251,638,739	60,512,861	312,151,600	471,643,280
Chihuahua	159,984,805	172,275,297	118,555,046	290,830,342	450,815,147
Mexico City	880,334,145	406,642,852	302,140,865	708,783,717	1,589,117,862
Durango	155,743,486	88,834,162	64,437,690	153,271,852	309,015,338
Guanajuato	256,478,615	260,948,096	198,414,907	459,363,002	715,841,617
Guerrero	117,937,017	142,852,850	43,588,650	186,441,499	304,378,517
Hidalgo	344,754,622	148,976,534	40,780,498	189,757,031	534,511,654
Jalisco	293,662,222	386,215,460	241,617,691	627,833,151	921,495,374
Mexico	482,619,834	771,533,498	447,609,843	1,219,143,341	1,701,763,175
Michoacán	360,557,915	216,453,470	2,773,270	219,226,740	579,784,655
Morelos	150,125,503	82,397,147	17,829,526	100,226,673	250,352,176
Nayarit	138,594,705	57,212,974	8,534,517	65,747,491	204,342,196
Nuevo León	164,664,869	283,110,106	153

-452,122,501

-21,148,061

2,556,626

-470,713,936

Colima

-108,787,100

-3,909,633

1,811,633

-110,885,100

Chiapas

-808,368,882

-36,782,963

6,962,264

-838,189,581

Chihuahua

-583,858,016

-38,635,378

14,780,300

-607,713,094

Mexico City

-1,846,502,804

-85,937,871

20,938,832

-1,911,501,843

Durango

-250,562,695

-10,767,627

2,063,233

-259,267,089

Guanajuato

-983,986,493

-63,317,166

4,981,534

-1,042,322,125

Guerrero

-509,004,152

-38,448,234

1,182,252

-546,270,134

Hidalgo

-465,442,833

-4,439,701

3,637,722

-466,244,812

Jalisco

-1,389,056,375

-74,360,353

12,685,883

-1,450,730,845

Mexico

-2,916,575,947

-161,286,823

49,807,819

-3,028,054,951

Michoacán

-709,699,807

-26,382,033

9,533,819

-726,548,021

Morelos

-278,150,684

-8,446,814

2,585,832

-284,011,666

Nayarit

-168,693,941

-5,817,863

408,733

-174,103,071

Nuevo León

-1,016,502,949

-48,199,231

8,796,514

-1,055,905,666

Oaxaca

-650,632,649

-24,566,942

3,273,255

-671,926,336

Puebla

-983,786,609

-38,948,161

3,440,934

-1,019,293,836

Querétaro

-393,269,088

-26,756,227

11,216,739

-408,808,576

Quintana Roo

-334,876,969

-12,043,137

2,299,953

-344,620,153

San Luis Potosí

-420,706,402

-26,344,403

6,897,287

-440,153,518

Sinaloa

-457,968,333

-27,751,803

3,455,690

-482,264,446

Sonora

-463,643,404

-14,643,701

15,525,364

-462,761,741

Tabasco

-379,789,374

-22,892,779

3,650,081

-399,032,072

Tamaulipas

-500,736,268

-29,057,285

3,580,840

-526,212,713

Tlaxcala

-196,865,133

-7,493,169

2,836,320

-201,521,982

Veracruz

-1,174,499,697

-74,409,947

1,689,024

-1,247,220,620

Yucatán

-385,854,990

-16,544,021

4,860,761

-397,538,250

Zacatecas

-249,554,107

-7,471,209

1,265,806

-255,759,510

Totales

-20,212,296,385

-1,010,690,981

220,319,491

-21,002,667,875

Cuadro 36. Participaciones por el 0.136% de la Recaudación Federal Participable por el segundo ajuste cuatrimestral de 2025. (Pesos)

Entities/municipalities	Coefficient	Share	Share per entity
Baja California			108,295,278
Ensenada, B.C.	0.137491	2,839,250
Mexicali, B.C.	1.786599	36,893,925
Tecate, B.C.	0.849637	17,545,314
Tijuana, B.C.	2.470503	51,016,789
Baja California Sur			251,088
La Paz, B.C.S.	0.012159	251,088
Campeche			5,298,541
Cd. del Carmen, Camp.	0.256583	5,298,541
Chiapas			3,206,740
Suchiate, Chis.	0.155287	3,206,740
Chihuahua			112,248,490
Ascensión, Chih.	0.022492	464,478
Cd. Juárez, Chih.	5.337054	110,212,138
Ojinaga, Chih.	0.076118	1,571,873
Coahuila			57,156,089
Cd. Acuña, Coah.	0.317541	6,557,343
Piedras Negras, Coah.	2.450259	50,598,746
Colima			65,318,671
Manzanillo, Col.	3.163075	65,318,671
Guerrero			1,367,057
Acapulco, Gro.	0.066200	1,367,057
Michoacán			100,931,824
Lázaro Cárdenas, Mich.	4.887653	100,931,824
Nuevo León			36,632,692
Anáhuac, N.L.	1.773949	36,632,692
Oaxaca			2,016,944
Salina Cruz, Oax.	0.097671	2,016,944
Quintana Roo			11,536,370
Benito Juárez, Q.R.	0.163963	3,385,895
O. P. Blanco, Q.R.	0.394689	8,150,476
Sinaloa			5,023,931
Mazatlán, Sin.	0.243285	5,023,931
Sonora			91,302,022
Agua Prieta, Son.	0.127930	2,641,806
Guaymas, Son.	0.019662	406,029
Naco, Son.	0.071505	1,476,607
Nogales, Son.	4.123382	85,149,364
P.E. Calles (Sonoyta), Son.	0.017834	368,279
San Luis R.C., Son.	0.061013	1,259,939
Tamaulipas			1,341,776,433
Altamira, Tamps.	9.659597	199,474,222
Cd. Camargo, Tamps.	0.068620	1,417,029
Cd. M. Alemán, Tamps.	0.212930	4,397,092
Cd. Madero, Tamps.	1.243086	25,670,176
Matamoros, Tamps.	4.285669	88,500,651
Nuevo Laredo, Tamps.	44.813236	925,409,807
Reynosa, Tamps.	3.230013	66,700,948
Río Bravo, Tamps.	0.087495	1,806,807
Tampico, Tamps.	1.375264	28,399,700
Veracruz			111,910,790
Coatzacoalcos, Ver.	0.170799	3,527,067
Tuxpan, Ver.	0.673419	13,906,352
Veracruz, Ver.	4.575094	94,477,372
Yucatán			10,763,835
Progreso, Yuc.	0.521242	10,763,835
Total	100.000000	2,065,036,795	2,065,036,795

Federal shareable revenue (FSR). 1,518,409,408,086

0.136% of FSR. 2,065,036,795

Cuadro 37. Diferencias de participaciones por el 0.136% de la Recaudación Federal Participable por el segundo ajuste cuatrimestral de 2025. (Pesos)

Entities/municipalities	Provisional	Preliminary	Absolute Differences	Rel %
Baja California
Ensenada, B.C.	2,940,191	2,839,250	-100,941	-3.4%
Mexicali, B.C.	38,617,470	36,893,925	-1,723,545	-4.5%
Tecate, B.C.	18,320,882	17,545,314	-775,568	-4.2%
Tijuana, B.C.	53,377,864	51,016,789	-2,361,075	-4.4%
Baja California Sur
La Paz, B.C.S.	263,139	251,088	-12,051	-4.6%
Campeche
Cd. del Carmen, Camp.	5,664,971	5,298,541	-366,430	-6.5%
Chiapas
Suchiate, Chis.	3,461,942	3,206,740	-255,202	-7.4%
Chihuahua
Ascensión, Chih.	494,770	464,478	-30,292	-6.1%
Cd. Juárez, Chih.	115,144,822	110,212,138	-4,932,684	-4.3%
Ojinaga, Chih.	1,692,394	1,571,873	-120,521	-7.1%
Coahuila
Cd. Acuña, Coah.	6,821,975	6,557,343	-264,632	-3.9%
Piedras Negras, Coah.	54,002,245	50,598,746	-3,403,499	-6.3%
Colima
Manzanillo, Col.	70,300,946	65,318,671	-4,982,275	-7.1%
Guerrero
Acapulco, Gro.	1,497,708	1,367,057	-130,651	-8.7%
Michoacán
Lázaro Cárdenas, Mich.	108,273,926	100,931,824	-7,342,102	-6.8%
Nuevo León
Anáhuac, N.L.	37,129,256	36,632,692	-496,564	-1.3%
Oaxaca
Salina Cruz, Oax.	2,197,894	2,016,944	-180,950	-8.2%
Quintana Roo
Benito Juárez, Q.R.	3,611,182	3,385,895	-225,287	-6.2%
O. P. Blanco, Q.R.	8,828,943	8,150,476	-678,467	-7.7%
Sinaloa
Mazatlán, Sin.	5,391,781	5,023,931	-367,850	-6.8%
Sonora
Agua Prieta, Son.	2,951,366	2,641,806	-309,560	-10.5%
Guaymas, Son.	445,743	406,029	-39,714	-8.9%
Naco, Son.	1,548,533	1,476,607	-71,926	-4.6%
Nogales, Son.	90,271,482	85,149,364	-5,122,118	-5.7%
P.E. Calles (Sonoyta), Son.	388,763	368,279	-20,484	-5.3%
San Luis R.C., Son.	1,333,071	1,259,939	-73,132	-5.5%
Tamaulipas
Altamira, Tamps.	211,277,224	199,474,222	-11,803,002	-5.6%
Cd. Camargo, Tamps.	1,525,411	1,417,029	-108,382	-7.1%
Cd. M. Alemán, Tamps.	4,638,669	4,397,092	-241,577	-5.2%
Cd. Madero, Tamps.	27,427,497	25,670,176	-1,757,321	-6.4%
Matamoros, Tamps.	91,544,953	88,500,651	-3,044,302	-3.3%
Nuevo Laredo, Tamps.	999,005,301	925,409,807	-73,595,494	-7.4%
Reynosa, Tamps.	68,100,188	66,700,948	-1,399,240	-2.1%
Río Bravo, Tamps.	1,865,545	1,806,807	-58,738	-3.1%
Tampico, Tamps.	30,115,326	28,399,700	-1,715,626	-5.7%
Veracruz
Coatzacoalcos, Ver.	3,783,702	3,527,067	-256,635	-6.8%
Tuxpan, Ver.	14,619,524	13,906,352	-713,172	-4.9%
Veracruz, Ver.	101,158,349	94,477,372	-6,680,977	-6.6%
Yucatán
Progreso, Yuc.	12,455,823	10,763,835	-1,691,988	-13.6%
Total	2,202,490,771	2,065,036,795	-137,453,976	-6.2%

Third.- In compliance with the obligation contained in article 26 of the Tax Administration Service Law, in relation to article 4 of the Fiscal Coordination Law, the following tables present the integration and distribution of the Fiscalization and Collection Fund for the third quarter of 2025.

• Table 38. Integration of the Fiscalization and Collection Fund for the third quarter of 2025.
• Table 39. Calculation of participation coefficients for the first part of the growth of the Fiscalization and Collection Fund for 2025.
• Table 40. Calculation of participation coefficients for the second part of the growth of the Fiscalization and Collection Fund for 2025.
• Table 41. Calculation of participation coefficients for the third part of the growth of the Fiscalization and Collection Fund for 2025.
• Table 42. Calculation of participation coefficients for the fourth part of the growth of the Fiscalization and Collection Fund for 2025.
• Table 43. Distribution and integration of the Fiscalization and Collection Fund for the third quarter of 2025.
• Table 44. Differences of the Fiscalization and Collection Fund for the third quarter of 2025.

Cuadro 38. Integración del Fondo de Fiscalización y Recaudación por el tercer trimestre de 2025 (Pesos)

Concepts	Amount
Federal shareable revenue
1) Federal shareable revenue for July-September 2025	1,152,925,081,755
1.1) Federal shareable revenue for July 2025	406,321,899,371
1.2) Federal shareable revenue for August 2025	368,631,195,598
1.3) Federal shareable revenue for September 2025	377,971,986,786
2) Federal shareable revenue for July-September 2013	533,487,776,250
2.1) Federal shareable revenue for July 2013	177,829,258,750
2.2) Federal shareable revenue for August 2013	177,829,258,750
2.3) Federal shareable revenue for September 2013	177,829,258,750
3) Growth of federal shareable revenue for the third quarter of 2025 (1-2)	619,437,305,505
4) Fiscalization Fund 2013	6,668,597,203
5) Fiscalization and Collection Fund 2025	14,411,563,522
6) Fiscalization and Collection Fund growth 2025 (5-4)	7,742,966,319
6.1) First part 30% of 2025 growth (3 x 30%)	2,322,889,896
6.2) Second part 10% of 2025 growth (3 x 10%)	774,296,632
6.3) Third part 30% of 2025 growth (3 x 30%)	2,322,889,896
6.4) Fourth part 30% of 2025 growth (3 x 30%)	2,322,889,896
7) Total Fiscalization and Collection Fund 2025 (4+6)	14,411,563,522

Cuadro 39. Cálculo de los coeficientes de participación de la primera parte del crecimiento del Fondo de Fiscalización y Recaudación para 2025

Entities	Virtual GDP 2024 (VGDP) (Pesos) (1)	VGDP as % of GDP (2)	Population e/ 2025 (3=2/1)	per population (4)	Participation coefficients 1/ (5=3*4)	(6=(5/ S 5)100)
Aguascalientes	423,754,146	85,735,002	0.0202323	1,502,491	30,399	3.150741%
Baja California	1,252,102,773	38,512,271	0.0030758	3,774,804	11,611	1.203400%
Baja California Sur	235,428,825	30,504,917	0.0129572	870,838	11,284	1.169511%
Campeche	607,713,212	3,406,693	0.0005606	939,234	527	0.054571%
Coahuila	1,183,319,500	11,627,875	0.0009826	3,451,755	3,392	0.351556%
Colima	205,543,927	11,051,670	0.0053768	722,111	3,883	0.402424%
Chiapas	498,495,082	23,733,847	0.0047611	5,923,036	28,200	2.922861%
Chihuahua	1,237,505,154	108,048,243	0.0087311	3,929,757	34,311	3.556256%
Mexico City	4,719,735,854	22,903,313	0.0004853	9,365,788	4,545	0.471066%
Durango	413,622,463	178,540,863	0.0431652	1,919,182	82,842	8.586304%
Guanajuato	1,417,055,688	219,501,781	0.0154900	6,313,694	97,799	10.136575%
Guerrero	409,923,196	7,519,545	0.0018344	3,601,875	6,607	0.684817%
Hidalgo	544,515,226	10,508,421	0.0019299	3,239,651	6,252	0.648011%
Jalisco	2,395,751,778	37,104,181	0.0015487	8,752,003	13,555	1.404899%
Mexico	2,885,613,552	183,178,280	0.0063480	17,764,322	112,768	11.688022%
Michoacán	881,635,116	26,895,921	0.0030507	4,955,164	15,117	1.566795%
Morelos	338,522,455	3,709,679	0.0010958	1,971,262	2,160	0.223898%
Nayarit	219,117,811	5,339,622	0.0024369	1,258,217	3,066	0.317793%
Nuevo León	2,512,023,041	5,399,058	0.0002149	6,161,091	1,324	0.137249%
Oaxaca	579,926,697	103,637,432	0.0178708	4,241,180	75,793	7.855735%
Puebla	1,098,345,824	127,730,913	0.0116294	6,592,099	76,662	7.945792%
Querétaro	771,018,899	120,573,058	0.0156381	2,520,941	39,423	4.086058%
Quintana Roo	514,863,997	253,079,758	0.0491547	1,904,784	93,629	9.704367%
San Luis Potosí	751,674,808	24,890,075	0.0033113	2,883,083	9,547	0.989487%
Sinaloa	691,766,312	200,063,754	0.0289207	3,163,486	91,490	9.482689%
Sonora	1,071,072,713	86,349,323	0.0080619	3,040,451	24,512	2.540590%
Tabasco	764,785,386	15,479,501	0.0020240	2,549,362	5,160	0.534817%
Tamaulipas	946,878,315	26,081,572	0.0027545	3,576,044	9,850	1.020937%
Tlaxcala	189,195,646	22,925,707	0.0121175	1,491,081	18,068	1.872705%
Veracruz	1,361,853,220	21,740,832	0.0015964	8,126,081	12,973	1.344571%
Yucatán	507,944,007	72,742,100	0.0143209	2,391,257	34,245	3.549383%
Zacatecas	305,108,371	6,942,300	0.0022754	1,679,662	3,822	0.396121%
Totals	31,935,812,994	2,095,457,507	0.3039528	130,575,786	964,814	100.000000%

Source: GDP INEGI, July 04, 2025. GDP. In thousands of current pesos. e/ National Survey of Occupation and Employment for the second quarter of 2025, published on August 26, 2025, on the INEGI website (www.inegi.org.mx). 1/ Preliminary coefficients.

Cuadro 40. Cálculo de los coeficientes de participación de la segunda parte del crecimiento del Fondo de Fiscalización y Recaudación para 2025

Entities	Value of Merchandise Seized or Insured 2024 (VM) (Pesos) (1)	Result VM/ S VM (2=1/ S 1)	Population e/ 2025 (3)	per population (4=2*3)	Participation coefficients 1/ (5=(4/ S 4)100)
Aguascalientes	299,018	0.001304	1,502,491	1,959	0.036744%
Baja California	3,976,610	0.017336	3,774,804	65,440	1.227687%
Baja California Sur	507,340	0.002212	870,838	1,926	0.036134%
Campeche	0	0.000000	939,234	0	0.000000%
Coahuila	10,331,579	0.045041	3,451,755	155,469	2.916667%
Colima	0	0.000000	722,111	0	0.000000%
Chiapas	1,396,571	0.006088	5,923,036	36,062	0.676531%
Chihuahua	8,389,003	0.036572	3,929,757	143,719	2.696225%
Mexico City	42,454,623	0.185081	9,365,788	1,733,434	32.519922%
Durango	0	0.000000	1,919,182	0	0.000000%
Guanajuato	22,242,764	0.096968	6,313,694	612,224	11.485568%
Guerrero	0	0.000000	3,601,875	0	0.000000%
Hidalgo	0	0.000000	3,239,651	0	0.000000%
Jalisco	427,932	0.001866	8,752,003	16,328	0.306311%
Mexico	256,073	0.001116	17,764,322	19,831	0.372043%
Michoacán	682,004	0.002973	4,955,164	14,733	0.276392%
Morelos	0	0.000000	1,971,262	0	0.000000%
Nayarit	0	0.000000	1,258,217	0	0.000000%
Nuevo León	18,513,535	0.080710	6,161,091	497,262	9.328830%
Oaxaca	0	0.000000	4,241,180	0	0.000000%
Puebla	27,565,822	0.120174	6,592,099	792,196	14.861918%
Querétaro	0	0.000000	2,520,941	0	0.000000%
Quintana Roo	0	0.000000	1,904,784	0	0.000000%
San Luis Potosí	0	0.000000	2,883,083	0	0.000000%
Sinaloa	22,999,874	0.100268	3,163,486	317,197	5.950748%
Sonora	67,576,595	0.294601	3,040,451	895,720	16.804070%
Tabasco	0	0.000000	2,549,362	0	0.000000%
Tamaulipas	1,218,323	0.005311	3,576,044	18,993	0.356324%
Tlaxcala	0	0.000000	1,491,081	0	0.000000%
Veracruz	87,722	0.000382	8,126,081	3,108	0.058300%
Yucatán	458,075	0.001997	2,391,257	4,775	0.089587%
Zacatecas	0	0.000000	1,679,662	0	0.000000%
Totals	229,383,463	1.000000	130,575,786	5,330,374	100.000000%

1/ Preliminary coefficients. e/ National Survey of Occupation and Employment for the second quarter of 2025, published on August 26, 2025, on the INEGI website (www.inegi.org.mx).

Cuadro 41. Cálculo de los coeficientes de participación de la tercera parte del crecimiento del Fondo de Fiscalización

State	Column 1	Column 2	Column 3	Column 4	Column 5	Column 6	Column 7
Aguascalientes			284,509	27,447,384	29,350,628	130,270,758	187,849,307
Baja California	163,998,411	27,953,666	9,505,937	68,317,313	111,380,250	217,157,166	381,155,577
Baja California Sur	33,532,473	27,166,444	279,785	15,010,988	22,794,985	65,252,201	98,784,674
Campeche	45,171,169	1,267,632	0	15,279,905	16,974,406	33,521,943	78,693,112
Coahuila	125,222,674	8,166,266	22,583,654	69,166,065	76,090,907	176,006,892	301,229,566
Colima	34,574,885	9,347,865	0	12,756,338	13,214,929	35,319,133	69,894,018
Chiapas	224,211,125	67,894,851	5,238,354	103,182,949	39,114,998	215,431,151	439,642,276
Chihuahua	165,499,708	82,607,903	20,876,783	71,607,323	114,377,389	289,469,397	454,969,105
Mexico City	624,436,419	10,942,338	251,800,658	164,897,184	263,982,817	691,622,997	1,316,059,416
Durango	75,003,213	199,450,386	0	34,220,100	32,345,058	266,015,544	341,018,757
Guanajuato	303,101,720	235,461,479	88,932,364	109,881,474	117,171,220	551,446,536	854,548,256
Guerrero	119,768,707	15,907,536	0	59,273,376	31,485,433	106,666,345	226,435,052
Hidalgo	100,008,795	15,052,577	0	55,303,747	40,463,616	110,819,941	210,828,735
Jalisco	373,708,255	32,634,254	2,371,757	156,144,038	168,468,139	359,618,189	733,326,444
Mexico	785,004,159	271,499,886	2,880,716	334,687,975	288,508,195	897,576,773	1,682,580,932
Michoacán	155,599,519	36,394,921	2,140,092	85,991,723	61,486,189	186,012,924	341,612,443
Morelos	71,798,794	5,200,899	0	35,587,187	29,814,884	70,602,970	142,401,764
Nayarit	50,699,792	7,381,992	0	22,088,137	20,409,809	49,879,938	100,579,730
Nuevo León	225,894,333	3,188,139	72,232,813	106,443,651	159,921,079	341,785,682	567,680,014
Oaxaca	149,607,449	182,480,076	0	80,630,953	35,730,767	298,841,795	448,449,244
Puebla	245,014,629	184,572,010	115,075,328	114,464,175	76,388,264	490,499,777	735,514,406
Querétaro	97,474,308	94,914,626	0	43,964,963	64,878,231	203,757,820	301,232,128
Quintana Roo	65,431,574	225,421,756	0	34,108,501	65,181,449	324,711,706	390,143,280
San Luis Potosí	160,536,510	22,984,685	0	50,000,110	46,071,472	119,056,268	279,592,778
Sinaloa	265,953,813	220,272,423	46,076,440	53,621,924	65,152,778	385,123,565	651,077,379
Sonora	753,069,685	59,015,107	130,113,350	53,870,075	64,137,032	307,135,564	1,060,205,249
Tabasco	437,583,081	12,423,218	0	43,457,228	21,142,375	77,022,821	514,605,901
Tamaulipas	137,260,829	23,715,247	2,759,007	64,349,662	67,637,329	158,461,245	295,722,074
Tlaxcala	52,463,056	43,500,880	0	25,513,109	14,572,762	83,586,751	136,049,807
Veracruz	305,002,063	31,232,893	451,417	143,176,738	93,823,905	268,684,954	573,687,016
Yucatán	206,150,604	82,448,253	693,666	40,619,567	41,953,857	165,715,343	371,865,947
Zacatecas	58,236,904	9,201,452	0	27,826,036	28,864,743	65,892,231	124,129,135
Totals	6,668,597,203	2,322,889,896	774,296,632	2,322,889,896	2,322,889,896	7,742,966,319	14,411,563,522

Table 44. Differences of the Fiscalization and Collection Fund for the third quarter of 2025 (Pesos)

Entities	Advance for the third quarter	FOFIR for the third quarter	Absolute Differences	Rel%
Aguascalientes	57,578,547	187,849,307	130,270,760	226.2%
Baja California	163,998,411	381,155,577	217,157,166	132.4%
Baja California Sur	33,532,473	98,784,674	65,252,201	194.6%
Campeche	45,171,168	78,693,112	33,521,944	74.2%
Coahuila	125,222,673	301,229,566	176,006,893	140.6%
Colima	34,574,886	69,894,018	35,319,132	102.2%
Chiapas	224,211,126	439,642,276	215,431,150	96.1%
Chihuahua	165,499,707	454,969,105	289,469,398	174.9%
Mexico City	624,436,419	1,316,059,416	691,622,997	110.8%
Durango	75,003,213	341,018,757	266,015,544	354.7%
Guanajuato	303,101,721	854,548,256	551,446,535	181.9%
Guerrero	119,768,706	226,435,052	106,666,346	89.1%
Hidalgo	100,008,795	210,828,735	110,819,940	110.8%
Jalisco	373,708,254	733,326,444	359,618,190	96.2%
Mexico	785,004,159	1,682,580,932	897,576,773	114.3%
Michoacán	155,599,518	341,612,443	186,012,925	119.5%
Morelos	71,798,793	142,401,764	70,602,971	98.3%
Nayarit	50,699,793	100,579,730	49,879,937	98.4%
Nuevo León	225,894,333	567,680,014	341,785,681	151.3%
Oaxaca	149,607,450	448,449,244	298,841,794	199.8%
Puebla	245,014,629	735,514,406	490,499,777	200.2%
Querétaro	97,474,308	301,232,128	203,757,820	209.0%
Quintana Roo	65,431,575	390,143,280	324,711,705	496.3%
San Luis Potosí	160,536,510	279,592,778	119,056,268	74.2%
Sinaloa	265,953,813	651,077,379	385,123,566	144.8%
Sonora	753,069,684	1,060,205,249	307,135,565	40.8%
Tabasco	437,583,081	514,605,901	77,022,820	17.6%
Tamaulipas	137,260,830	295,722,074	158,461,244	115.4%
Tlaxcala	52,463,055	136,049,807	83,586,752	159.3%
Veracruz	305,002,062	573,687,016	268,684,954	88.1%
Yucatán	206,150,604	371,865,947	165,715,343	80.4%
Zacatecas	58,236,903	124,129,135	65,892,232	113.1%
Totals	6,668,597,199	14,411,563,522	7,742,966,323	116.1%

Fourth.- The participations of the funds and other shareable concepts, indicated in the first, second, and third numerals of this Agreement, as well as the amounts finally received by each federal entity, may be modified by the variation of effectively collected revenues, by the change of coefficients and, where applicable, by the differences derived from adjustments to provisional payments and adjustments corresponding to the 2025 fiscal year.

Sincerely.

Mexico City, November 3, 2025. - The Head of the Unit for Coordination with Federal Entities, acting in the absence of the head of the Ministry of Finance and Public Credit, the heads of the Undersecretariat of Finance and Public Credit, of Revenue, of Expenditures, of the Federal Tax Prosecutor's Office, of the Federal Tax Sub-Prosecutor's Office for Amparos, of the Federal Tax Sub-Prosecutor's Office for Legislation and Consultation, of the Federal Tax Sub-Prosecutor's Office for Financial Affairs, and of the Federal Tax Sub-Prosecutor's Office for Investigations, pursuant to the first paragraph of Article 50 of the Internal Regulations of the Ministry of Finance and Public Credit, Fernando Renoir Baca Rivera. - Signature.