Agreement publishing the report on federal collectible revenue and federal participations for May 2026 and the definitive adjustment of participations for the 2025 fiscal year — SHCP — MX

DOF: 26/06/2026

AGREEMENT by which the report on federal collectible revenue and federal participations, as well as the calculation procedures, for the month of May 2026 and for the definitive adjustment of participations of the 2025 fiscal year are made known.

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

AGREEMENT 94/2026

AGREEMENT BY WHICH THE REPORT ON FEDERAL COLLECTIBLE REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF MAY 2026 AND FOR THE DEFINITIVE ADJUSTMENT OF PARTICIPATIONS OF THE 2025 FISCAL YEAR ARE MADE KNOWN.

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, pursuant to 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 federal collectible revenue for the month of April 2026, with which the participations in federal revenues for the month of May 2026 were calculated, as well as that related to the 2025 fiscal year, with which the differences of the definitive adjustment of this same fiscal year were calculated, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th, 4th-A, 4th-B, and 7th of the Fiscal Coordination Law, for the concept of the General Participation Fund; the Municipal Development Fund; the Taxation and Collection Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the Special Tax on Production and Services; the 0.136% of the federal collectible revenue corresponding to municipalities bordering the border or coasts where merchandise physically enters or leaves the country that is imported or exported, and 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.
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 Taxation and Collection Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the Special Tax on Production and Services; the 0.136% of the federal collectible revenue corresponding to municipalities bordering the border or coasts where merchandise physically enters or leaves the country that is imported or exported, and 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, with which the distribution of the participations of May 2026 and the definitive adjustment of 2025 was carried out, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th, 4th-A, 4th-B, 5th, and 7th of the Fiscal Coordination Law, and
The distribution and integration of the General Participation Fund; the Municipal Development Fund; the Taxation and Collection Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the Special Tax on Production and Services; the participations of the 0.136% of the federal collectible revenue corresponding to municipalities bordering the border or coasts where merchandise physically enters or leaves the country that is imported or exported, for the month of May 2026; 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 May 2026 and the differences of the definitive adjustment of 2025, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th, and 7th of the Fiscal Coordination Law.

AGREEMENT

First.- In compliance with the obligation contained in Article 26 of the Law of the Tax Administration Service, in the tables listed below, the federal collectible revenue of April 2026 is made known, the participations in federal revenues for the month of May 2026, as well as the procedure followed in their determination and integration. The figures corresponding to the month of May 2026 do not include deductions derived from financial commitments contracted by the federative entities.

Table 1. Federal collectible revenue of April 2026, applicable for the calculation of participations for the month of May 2026, in accordance with Articles 2nd and 7th of the Fiscal Coordination Law.
Table 2. Integration of the participation funds of May 2026, according to what is established in Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th, and 7th of the Fiscal Coordination Law.
Table 3. Calculation of the participation coefficients of the first part of the growth of the General Participation Fund for 2026, in accordance with Article 2nd of the Fiscal Coordination Law.
Table 4. Calculation of the participation coefficients of the second part of the growth of the General Participation Fund for 2026, in accordance with Article 2nd of the Fiscal Coordination Law.
Table 5. Calculation of the participation coefficients of the third part of the growth of the General Participation Fund for 2026, in accordance with Article 2nd of the Fiscal Coordination Law.
Table 6. Reimbursement of 80% of the collection of Special Taxation Bases (BET) of 1989, which are added to the General Participation Fund of May 2026, in accordance with Article 2nd of the Fiscal Coordination Law.
Table 7. Integration of the General Participation Fund of May 2026, in accordance with Articles 2nd, 5th, and 7th of the Fiscal Coordination Law.
Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2026, in accordance with Article 2nd-A, fraction III of the Fiscal Coordination Law.
Table 9. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund for 2025, in accordance with Article 2nd-A, fraction III of the Fiscal Coordination Law.
Table 10. Distribution and integration of the Municipal Development Fund of May 2026, in accordance with Articles 2nd-A, 5th, and 7th of the Fiscal Coordination Law.
Table 11. Amounts of the Special Tax on Production and Services for the 2024 fiscal year, in accordance with Article 3rd-A of the Fiscal Coordination Law.
Table 12. Coefficients of the specific participations in the Special Tax on Production and Services of 2025, in accordance with Article 3rd-A of the Fiscal Coordination Law.
Table 13. Participations in the Special Tax on Production and Services of May 2026, in accordance with Articles 3rd-A and 7th of the Fiscal Coordination Law.
Table 14. Determination of the participations of gasoline and diesel of April 2026, in accordance with Article 4th-A of the Fiscal Coordination Law.
Table 15. Calculation of the non-mining per capita GDP by state, in accordance with Article 4th-A of the Fiscal Coordination Law.
Table 16. The ten entities with the lowest non-mining per capita GDP, in accordance with Article 4th-A of the Fiscal Coordination Law.
Table 17. Calculation of the participation coefficient of the Compensation Fund for 2026, in accordance with Article 4th-A of the Fiscal Coordination Law.
Table 18. Distribution of the Compensation Fund of April 2026, in accordance with Article 4th-A of the Fiscal Coordination Law.
Table 19. Calculation of the participation coefficient related to Oil and Gas Extraction for 2026, in accordance with Article 4th-B of the Fiscal Coordination Law.
Table 20. Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2026, in accordance with Article 4th-B of the Fiscal Coordination Law.
Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of May 2026, in accordance with Article 4th-B of the Fiscal Coordination Law.
Table 22. Provisional participations of May 2026, in accordance with Article 7th of the Fiscal Coordination Law.
Table 23. Determination of the coefficients of the participations for the 0.136% of the federal collectible revenue for the 2025 fiscal year, in accordance with Article 2nd-A, fraction I of the Fiscal Coordination Law.
Table 24. Provisional participations for the 0.136% of the federal collectible revenue of May 2026, in accordance with Articles 2nd-A, fraction I and 7th of the Fiscal Coordination Law.
Table 25. Calculation and distribution of participations to municipalities through which hydrocarbons are exported of May 2026, in accordance with Article 2nd-A, fraction II of the Fiscal Coordination Law.

Table 1.

Federal collectible revenue of April 2026, p/ aplicable for the calculation of participations for the month of May 2026.

Concepts

Thousands of pesos

Tax Revenues

452,812,184

Rent 1/

212,921,383

Value Added

160,742,276

Special on Production and Services

55,722,310

Article 2nd, fraction I, subsection D)

37,822,010

Alcoholic Beverages

2,479,226

Beers

3,618,092

Tobaccos

385,159

Energy Drinks

7,865

Telecommunications

653,945

Flavored beverages

6,162,765

Non-Basic Foods with High Caloric Density

3,543,310

Pesticides

132,626

Fossil Fuels

915,022

Violent Video Games

Other withholdings

2,291

Import

15,595,498

Export

Surcharges and updates

7,766,756

Not Included 2/

34,923

Mining Right

29,038

Petroleum

17,300,222

Mexican Oil Fund for Stabilization and Development 3/

17,307,529

ISR contracts and assignments 3/

-5,353

Ordinary right on hydrocarbons 4/

-1,954

Gross Federal Collectible Revenue 5/

470,112,406

Less:

3,872,726

20% of Alcoholic Beverages

495,845

20% of Beers

723,618

8% of Tobaccos

30,813

Economic Incentives

2,597,450

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

25,000

Federal Collectible Revenue 6/

466,239,679

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 1st of the Income Law of the Federation for the Fiscal Year 2026: Taxes not included in the Income Law

Vigente, 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 overpayments and in accordance with Article 261 of the Federal Rights Law in force until 2014.

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

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

Table 2.

Integration of the participation funds

of May 2026.

(Pesos)

Concepts

Amount

Federal Collectible Revenue

Federal collectible revenue of May 2026

466,239,679,384

Federal collectible revenue of 2007

110,761,689,167

Growth (1-2)

355,477,990,217

General Participation Fund

Base general participation fund 2007 (2 x 20%)

22,152,337,833

General participation fund growth 2026 (3 x 20%)

71,095,598,043

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

42,657,358,826

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

21,328,679,413

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

7,109,559,804

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

93,247,935,877

Municipal Development Fund

Federal collectible revenue of May 2013

177,829,258,750

Growth (1-7)

288,410,420,634

Base municipal development fund 2013

1,778,292,588

10) Municipal development fund growth 2026 (8 x 1%)

2,884,104,206

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

2,018,872,944

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

865,231,262

11)

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

4,662,396,794

Participations in the Special Tax on Production and Services

12) Participations for processed tobacco

30,812,711

13) Participations for beer

723,618,307

14) Participations for alcoholic beverages

495,845,102

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

1,250,276,120

Participations for the 0.136% of Federal Collectible Revenue

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

634,085,964

Hydrocarbon Extraction Fund of May 2026

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

165,619,290

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

82,809,645

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

82,809,645

20) Hydrocarbon extraction fund (18+19)

165,619,290

Compensation Fund of April 2026

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

2,905,016,928

Special Tax on Production and Services of April 2026

22) 2/11 of the collection of gasoline and diesel in accordance with Article 2nd-A, fraction II of the Law of the

528,184,896

Special Tax on Production and Services of April 2026

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

1,151,108

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

24) 2/11 of the collection of gasoline and diesel in accordance with Article 2nd-A, fraction II of the Law of the

209,292

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

25) Total Compensation Fund to be distributed for April 2026 (22+24)

528,394,188

Table 3.

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

2026.

Result

GDP

Variation

Population e/

variation GDP

Participation

Entities

2023

2024

2024/2023

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

424,041,038

435,173,210

1.026253

1,519,678

1,559,573

1.127664

Baja California

1,248,958,117

1,292,417,521

1.034797

3,790,412

3,922,305

2.836058

Baja California Sur

235,075,861

251,902,223

1.071578

906,940

971,857

0.702710

Campeche

600,899,202

520,398,428

0.866033

918,817

795,726

0.575357

Coahuila

1,180,088,820

1,236,355,664

1.047680

3,582,441

3,753,252

2.713823

Colima

204,172,711

214,421,765

1.050198

745,394

782,811

0.566019

Chiapas

499,823,695

532,775,844

1.065928

5,900,473

6,289,477

4.547663

Chihuahua

1,235,956,187

1,282,412,409

1.037587

3,991,333

4,141,356

2.994445

Ciudad de México

4,714,038,082

5,019,086,938

1.064711

9,319,955

9,923,056

7.174955

Durango

412,374,115

451,314,096

1.094429

1,954,301

2,138,843

1.546510

Guanajuato

1,413,043,069

1,521,161,531

1.076515

6,376,710

6,864,622

4.963526

Guerrero

406,787,621

430,966,290

1.059438

3,578,620

3,791,326

2.741353

Hidalgo

544,779,418

585,823,220

1.075340

3,228,160

3,471,370

2.510006

Jalisco

2,396,338,446

2,528,861,330

1.055302

8,761,130

9,245,640

6.685143

México

2,883,021,204

3,052,582,506

1.058814

17,789,139

18,835,385

13.619095

Michoacán

881,074,925

922,949,796

1.047527

4,940,153

5,174,944

3.741790

Morelos

341,344,156

355,087,156

1.040261

1,984,462

2,064,359

1.492654

Nayarit

218,524,605

226,764,339

1.037706

1,257,616

1,305,036

0.943618

Nuevo León

2,508,047,719

2,698,173,018

1.075806

6,310,265

6,788,622

4.908574

Oaxaca

575,507,319

631,307,638

1.096958

4,190,375

4,596,667

3.323662

Puebla

1,101,798,435

1,184,829,794

1.075360

6,624,540

7,123,764

5.150902

Querétaro

771,420,538

800,779,464

1.038058

2,498,744

2,593,842

1.875501

Quintana Roo

506,151,626

512,293,497

1.012134

1,920,249

1,943,550

1.405301

San Luis Potosí

749,045,737

776,825,450

1.037087

2,924,773

3,033,243

2.193214

Sinaloa

691,765,006

708,269,470

1.023858

3,135,869

3,210,686

2.321515

Sonora

1,066,140,938

1,101,556,783

1.033219

3,032,476

3,133,211

2.265496

Tabasco

755,926,952

696,392,466

0.921243

2,567,516

2,365,306

1.710256

Tamaulipas

944,396,524

1,003,380,332

1.062457

3,597,414

3,822,096

2.763601

Tlaxcala

190,382,859

199,483,012

1.047799

1,449,354

1,518,632

1.098061

Veracruz

1,354,310,854

1,439,874,641

1.063179

8,068,202

8,577,942

6.202358

Yucatán

506,034,200

546,558,258

1.080082

2,432,221

2,626,997

1.899474

Zacatecas

305,155,572

346,668,814

1.136040

1,703,991

1,935,801

1.399699

Totals

31,866,425,551

33,506,846,903

33.513377

131,001,723

138,301,301

100.000000

Source: GDP INEGI, December 05, 2025.

GDP. In thousands of current pesos.

e/ National Employment Survey of the fourth quarter of 2025, published on February 24, 2026 on the INEGI website

(www.inegi.org.mx).

1/ Preliminary coefficients.

Table 4.

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

Fund for

2026.

Tax Revenue Growth p/

Result

Mean

Population e/

moving average

Participation

Entities

2022/2021

2023/2022

2024/2023

moving average IE

2025

by population

coefficients 1/

(1)

(2)

(3)

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

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.054

1.169

1.120

1.114

1,519,678

1,693,194

1.139518

Baja California

1.206

1.286

1.110

1.201

3,790,412

4,551,357

3.063060

Baja California Sur

1.281

1.142

1.057

1.160

906,940

1,052,078

0.708048

Campeche

1.217

1.201

0.998

1.138

918,817

1,045,896

0.703888

Coahuila

1.215

1.027

1.229

1.157

3,582,441

4,144,190

2.789037

Colima

1.106

1.089

1.083

1.093

745,394

814,508

0.548163

Chiapas

1.164

1.085

1.068

1.106

5,900,473

6,524,250

4.390816

Chihuahua

1.352

1.092

1.039

1.161

3,991,333

4,634,369

3.118927

Ciudad de México

1.140

1.105

1.080

1.108

9,319,955

10,328,613

6.951150

Durango

1.128

1.320

1.093

1.180

1,954,301

2,306,399

1.552205

Guanajuato

1.203

1.114

1.067

1.128

6,376,710

7,192,360

4.840453

Guerrero

1.200

1.078

1.009

1.096

3,578,620

3,921,083

2.638886

Hidalgo

1.089

1.220

1.047

1.118

3,228,160

3,610,610

2.429938

Jalisco

1.171

1.150

1.094

1.138

8,761,130

9,974,089

6.712555

México

1.127

1.111

1.155

1.131

17,789,139

20,116,061

13.538097

Michoacán

1.406

0.976

1.064

1.149

4,940,153

5,674,572

3.818983

Morelos

1.130

1.091

1.107

1.109

1,984,462

2,201,332

1.481495

Nayarit

1.424

1.143

1.076

1.214

1,257,616

1,527,160

1.027777

Nuevo León

1.286

1.136

1.059

1.160

6,310,265

7,322,137

4.927793

Oaxaca

1.135

1.138

1.166

1.146

4,190,375

4,802,815

3.232292

Puebla

1.178

1.129

1.065

1.124

6,624,540

7,443,857

5.009711

Querétaro

1.359

1.091

1.069

1.173

2,498,744

2,931,857

1.973138

Quintana Roo

1.228

1.349

1.098

1.225

1,920,249

2,351,872

1.582809

San Luis Potosí

1.186

1.222

1.063

1.157

2,924,773

3,383,833

2.277318

Sinaloa

1.128

1.061

1.039

1.076

3,135,869

3,374,191

2.270828

Sonora

1.191

1.121

1.086

1.133

3,032,476

3,435,320

2.311968

Tabasco

1.131

1.188

1.045

1.122

2,567,516

2,879,540

1.937928

Tamaulipas

1.120

1.100

1.103

1.108

3,597,414

3,984,591

2.681627

Tlaxcala

1.171

1.185

1.049

1.135

1,449,354

1,645,071

1.107132

Veracruz

1.240

1.054

1.080

1.125

8,068,202

9,074,272

6.106979

Yucatán

1.380

1.099

1.042

1.173

2,432,221

2,853,905

1.920676

Zacatecas

0.970

1.171

1.016

1.052

1,703,991

1,793,169

1.206801

Totals

1.195

1.129

1.086

36.410

131,001,723

148,588,547

100.000000

IE. Collection of local taxes and rights.

e/ National Employment Survey of the fourth quarter of 2025, published on February 24, 2026 on the INEGI website

(www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 5.

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

Fund for

2026.

Taxes and

Result

rights (IE)

Population e/

IE 2024

Participation

Entities

local 2024 p/

2025

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

5,384,140,862

1,519,678

8,182,160,416,867,240

0.253401

Baja California

29,484,012,362

3,790,412

111,756,554,264,277,000

3.461093

Baja California Sur

5,736,083,240

906,940

5,202,283,333,857,920

0.161114

Campeche

3,605,167,152

918,817

3,312,488,867,209,440

0.102588

Coahuila

13,249,731,591

3,582,441

47,466,381,692,252,300

1.470031

Colima

2,781,620,079

745,394

2,073,402,917,456,830

0.064213

Chiapas

5,216,080,441

5,900,473

30,777,341,807,358,500

0.953172

Chihuahua

26,119,425,044

3,991,333

104,251,323,120,181,000

3.228657

Ciudad de México

83,248,412,524

9,319,955

775,871,458,544,650,000

24.028690

Durango

5,165,207,847

1,954,301

10,094,370,860,951,700

0.312622

Guanajuato

20,655,474,078

6,376,710

131,713,968,105,947,000

4.079173

Guerrero

4,116,571,342

3,578,620

14,731,644,537,625,800

0.456238

Hidalgo

5,795,807,597

3,228,160

18,709,794,252,944,900

0.579441

Jalisco

32,342,104,929

8,761,130

283,353,385,759,764,000

8.775436

México

50,154,698,531

17,789,139

892,208,903,676,925,000

27.631653

Michoacán

9,111,204,420

4,940,153

45,010,743,848,285,800

1.393980

Morelos

4,622,484,543

1,984,462

9,173,144,921,051,800

0.284092

Nayarit

3,580,532,424

1,257,616

4,502,934,865,255,590

0.139456

Nuevo León

40,632,791,075

6,310,265

256,403,679,374,778,000

7.940806

Oaxaca

5,023,050,899

4,190,375

21,048,466,909,514,300

0.651870

Puebla

11,122,445,539

6,624,540

73,681,085,370,927,000

2.281899

Querétaro

15,221,679,435

2,498,744

38,035,080,157,205,100

1.177944

Quintana Roo

18,124,327,099

1,920,249

34,803,220,986,663,500

1.077854

San Luis Potosí

7,487,153,499

2,924,773

21,898,224,402,017,600

0.678187

Sinaloa

12,537,579,490

3,135,869

39,316,206,857,789,500

1.217620

Sonora

13,680,442,636

3,032,476

41,485,613,963,274,200

1.284807

Tabasco

4,346,228,391

2,567,516

11,159,010,933,058,900

0.345594

Tamaulipas

13,854,166,845

3,597,414

49,839,173,766,718,700

1.543516

Tlaxcala

2,013,001,528

1,449,354

2,917,551,816,670,890

0.090356

Veracruz

14,058,779,342

8,068,202

113,429,071,600,762,000

3.512891

Yucatán

7,530,932,633

2,432,221

18,316,892,498,813,900

0.567273

Zacatecas

4,819,410,776

1,703,991

8,212,232,587,078,780

0.254332

Totals

480,820,748,194

131,001,723

3,228,937,797,018,130,000

100.000000

Source: Public Accounts of the entities.

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

e/ National Employment Survey for the fourth quarter of 2025, published on February 24, 2026, on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 6.

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

(Pesos)

Update to

Entities

80% BET

June 2026 e/ of 1989

21.5446

Aguascalientes

788,208

16,981,626

Baja California

2,954,803

63,660,049

Baja California Sur

772,438

16,641,868

Campeche

812,889

17,513,368

Coahuila

2,247,592

48,423,471

Colima

323,808

6,976,314

Chiapas

7,283,222

156,914,105

Chihuahua

8,146,362

175,510,111

Mexico City

971,991

20,941,157

Durango

4,235,805

91,258,724

Guanajuato

2,563,631

55,232,404

Guerrero

328,051

7,067,728

Hidalgo

271,544

5,850,307

Jalisco

9,576,691

206,325,977

Mexico

218,256

4,702,238

Michoacán

2,455,046

52,892,984

Morelos

451,987

9,737,879

Nayarit

818,713

17,638,844

Nuevo León

3,047,369

65,654,346

Oaxaca

610,250

13,147,592

Puebla

1,221,283

26,312,254

Querétaro

1,435,730

30,932,229

Quintana Roo

53,930

1,161,900

San Luis Potosí

1,589,981

34,255,505

Sinaloa

9,406,668

202,662,899

Sonora

11,431,317

246,283,152

Tabasco

2,462,672

53,057,283

Tamaulipas

1,967,010

42,378,444

Tlaxcala

17,902

385,691

Veracruz

9,805,475

211,255,037

Yucatán

1,183,000

25,487,262

Zacatecas

853,445

18,387,131

Totals

90,307,069

1,945,629,679

e/ Estimated.

Table 7.

Integration of the General Participation Fund for May 2026.

(Pesos)

Fund

General Participation Fund growth 2026

General

First

Second

Third

Reimbursement

Entities

Participations

Part

BET

Total

of 2007

C 1

C 2

C 3

2026

Aguascalientes

253,448,939

481,031,522

243,044,212

18,015,695

1,415,136

996,955,504

Baja California

635,563,001

1,209,787,460

653,310,323

246,068,508

5,305,004

2,750,034,296

Baja California Sur

160,245,947

299,757,611

151,017,268

11,454,524

1,386,822

623,862,173

Campeche

226,439,168

245,431,933

150,129,933

7,293,525

1,459,447

630,754,007

Coahuila

538,189,157

1,157,645,189

594,864,821

104,512,722

4,035,289

2,399,247,179

Colima

164,236,610

241,448,639

116,915,973

4,565,273

581,359

527,747,855

Chiapas

1,004,369,892

1,939,912,807

936,503,133

67,766,357

13,076,175

3,961,628,365

Chihuahua

629,999,297

1,277,351,130

665,226,026

229,543,293

14,625,843

2,816,745,590

Mexico City

2,744,713,747

3,060,646,309

1,482,588,484

1,708,334,097

1,745,096

8,998,027,733

Durango

288,519,244

659,700,258

331,064,803

22,226,050

7,604,894

1,309,115,248

Guanajuato

855,324,839

2,117,309,271

1,032,404,808

290,011,264

4,602,700

4,299,652,883

Guerrero

493,273,999

1,169,388,599

562,839,573

32,436,521

588,977

2,258,527,670

Hidalgo

395,380,932

1,070,702,064

518,273,739

41,195,715

487,526

2,026,039,976

Jalisco

1,432,795,987

2,851,705,560

1,431,699,433

623,894,906

17,193,831

6,357,289,717

Mexico

2,800,368,390

5,809,546,082

2,887,497,268

1,964,488,930

391,853

13,462,292,523

Michoacán

629,287,410

1,596,148,646

814,538,707

99,105,835

4,407,749

3,143,488,346

Morelos

323,614,323

636,726,575

315,983,305

20,197,671

811,490

1,297,333,364

Nayarit

217,191,062

402,522,505

219,211,350

9,914,680

1,469,904

850,309,499

Nuevo León

1,061,831,201

2,093,867,979

1,051,033,245

564,556,336

5,471,196

4,776,759,958

Oaxaca

538,451,268

1,417,786,317

689,405,152

46,345,066

1,095,633

2,693,083,435

Puebla

889,073,482

2,197,238,702

1,068,505,176

162,232,943

2,192,671

4,319,242,974

Querétaro

376,413,841

800,039,062

420,844,222

83,746,636

2,577,686

1,683,621,446

Quintana Roo

265,685,776

599,464,476

337,592,162

76,630,643

96,825

1,279,469,882

San Luis Potosí

414,546,142

935,567,165

485,721,793

48,216,084

2,854,625

1,886,905,809

Sinaloa

533,055,947

990,297,181

484,337,720

86,567,454

16,888,575

2,111,146,877

Sonora

552,077,699

966,400,931

493,112,230

91,344,111

20,523,596

2,123,458,567

Tabasco

919,495,148

729,550,048

413,334,532

24,570,203

4,421,440

2,091,371,371

Tamaulipas

623,742,505

1,178,879,247

571,955,705

109,737,198

3,531,537

2,487,846,192

Tlaxcala

229,036,641

468,403,621

236,136,580

6,423,942

32,141

940,032,926

Veracruz

1,338,567,778

2,645,762,062

1,302,538,063

249,751,100

17,604,586

5,554,223,589

Yucatán

350,185,660

810,265,454

409,654,888

40,330,614

2,123,938

1,612,560,553

Zacatecas

267,212,803

597,074,419

257,394,784

18,081,909

1,532,261

1,141,296,177

Totals

22,152,337,833

42,657,358,826

21,328,679,413

7,109,559,804

162,135,807

93,410,071,683

Table 8.

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

Water and property tax collection

Result

2023

2024

Variation

Population e/

Variation

Participation

Entities

2024/2023

2025

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

2,207,122,394

2,325,992,855

1.053858

1,519,678

1,601,524

1.153095

Baja California

12,057,564,919

13,420,132,605

1.113005

3,790,412

4,218,748

3.037493

Baja California Sur

2,462,231,484

2,519,870,154

1.023409

906,940

928,171

0.668282

Campeche

521,998,784

517,415,843

0.991220

918,817

910,750

0.655739

Coahuila

4,352,564,104

4,784,874,505

1.099323

3,582,441

3,938,260

2.835542

Colima

1,484,931,675

1,573,298,254

1.059509

745,394

789,752

0.568620

Chiapas

1,744,005,137

1,815,319,906

1.040891

5,900,473

6,141,751

4.422053

Chihuahua

8,865,227,370

9,521,809,148

1.074063

3,991,333

4,286,941

3.086592

Mexico City

31,486,327,492

33,493,698,824

1.063754

9,319,955

9,914,137

7.138166

Durango

1,334,905,929

1,513,863,761

1.134060

1,954,301

2,216,295

1.595730

Guanajuato

8,541,908,458

8,649,635,331

1.012612

6,376,710

6,457,130

4.649125

Guerrero

1,948,086,444

1,892,957,129

0.971701

3,578,620

3,477,348

2.503686

Hidalgo

2,273,811,624

2,561,806,971

1.126658

3,228,160

3,637,031

2.618657

Jalisco

11,989,654,420

12,962,869,372

1.081171

8,761,130

9,472,282

6.820030

Mexico

15,655,134,223

16,658,474,505

1.064090

17,789,139

18,929,248

13.629034

Michoacán

3,360,450,841

3,596,469,228

1.070234

4,940,153

5,287,120

3.806720

Morelos

1,992,262,825

2,040,265,749

1.024095

1,984,462

2,032,277

1.463237

Nayarit

933,018,792

1,039,445,326

1.114067

1,257,616

1,401,068

1.008767

Nuevo León

13,238,060,362

14,903,709,928

1.125823

6,310,265

7,104,240

5.115044

Oaxaca

785,553,577

780,859,947

0.994025

4,190,375

4,165,338

2.999038

Puebla

3,663,252,126

3,842,817,237

1.049018

6,624,540

6,949,261

5.003459

Querétaro

6,089,114,278

6,342,492,623

1.041612

2,498,744

2,602,721

1.873956

Quintana Roo

5,916,680,527

6,088,161,317

1.028983

1,920,249

1,975,903

1.422647

San Luis Potosí

2,449,054,350

2,527,538,116

1.032047

2,924,773

3,018,502

2.173317

Sinaloa

5,127,365,283

5,096,208,896

0.993924

3,135,869

3,116,814

2.244102

Sonora

4,498,545,546

5,072,399,122

1.127564

3,032,476

3,419,312

2.461900

Tabasco

584,669,981

567,303,935

0.970298

2,567,516

2,491,255

1.793700

Tamaulipas

4,561,458,079

5,005,541,870

1.097356

3,597,414

3,947,643

2.842298

Tlaxcala

451,672,513

461,261,777

1.021231

1,449,354

1,480,125

1.065688

Veracruz

4,628,462,870

4,968,141,044

1.073389

8,068,202

8,660,319

6.235419

Yucatán

1,925,506,884

1,981,620,237

1.029142

2,432,221

2,503,101

1.802230

Zacatecas

1,412,961,700

1,504,822,070

1.065013

1,703,991

1,814,772

1.306633

Totals

168,543,564,990

180,031,077,585

1.068158

131,001,723

138,889,139

100.000000

e/ National Employment Survey for the fourth quarter of 2025, published on February 24, 2026, on the INEGI website (www.inegi.org.mx).

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 9.

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

Property tax in municipalities coordinated with the entity in their administration

Population 2020

municipalities

coordinated

administration

property tax d/

Variation

(coefficient)

Minimum Value

min (3), 2

Result

Minimum value

by population

Entities

Participation

coefficients 1/

2023

2024

2024/2023

RC i,t- 2

RC i,t- 1

I i,t

nc i

I i,t nc i

CP i,t

(1)

(2)

(3=2/1)

4= min (3)-2

(5)

(6=4*5)

(7= (6/ S 6)100)

Aguascalientes

239,178,216

273,001,951

1.141416

476,617

544,018

0.688888

Baja California

64,563,616

63,006,731

0.975886

108,440

105,825

0.134006

Baja California Sur

0.000000

Campeche

238,229,868

240,304,225

1.008707

928,363

936,447

1.185819

Coahuila

626,583,136

731,139,070

1.166867

1,071,443

1,250,231

1.583163

Colima

0.000000

Chiapas

151,765,175

156,311,631

1.029957

1,915,949

1,973,345

2.498839

Chihuahua

2,936,630,440

3,253,691,495

1.107968

3,489,381

3,866,121

4.895653

Mexico City

22,934,902,848

24,536,059,160

1.069813

9,209,944

9,852,919

12.476710

Durango

515,767,637

591,384,511

1.146610

1,832,650

2,101,335

2.660912

Guanajuato

3,290,880,902

3,510,856,000

1.066844

6,064,973

6,470,379

8.193414

Guerrero

562,640,311

502,643,134

0.893365

1,591,109

1,421,441

1.799965

Hidalgo

304,610,567

460,063,868

1.510335

880,511

1,329,866

1.684004

Jalisco

5,614,470,106

5,994,527,934

1.067693

7,379,687

7,879,237

9.977445

Mexico

6,175,757,842

6,405,916,557

1.037268

14,072,266

14,596,713

18.483757

Michoacán

3,155,214

4,427,448

1.403216

64,450

90,437

0.114520

Morelos

155,682,685

165,049,845

1.060168

548,429

581,427

0.736259

Nayarit

12,192,499

15,609,304

1.280238

217,392

278,314

0.352427

Nuevo León

3,030,052,090

3,260,574,368

1.076079

4,641,448

4,994,563

6.324595

Oaxaca

124,504,172

151,638,244

1.217937

270,955

330,006

0.417885

Puebla

0.000000

Querétaro

3,240,524,420

3,336,424,285

1.029594

2,368,467

2,438,559

3.087938

Quintana Roo

0.000000

San Luis Potosí

157,978,906

163,033,288

1.031994

1,089,371

1,124,224

1.423601

Sinaloa

2,243,667,997

2,127,337,721

0.948152

3,026,943

2,870,001

3.634271

Sonora

1,267,542,782

1,328,728,375

1.048271

1,557,739

1,632,933

2.067776

Tabasco

363,183,203

361,732,483

0.996006

2,402,598

2,393,001

3.030247

Tamaulipas

574,363,209

604,762,668

1.052927

2,463,938

2,594,347

3.285212

Tlaxcala

0.000000

Veracruz

1,133,940,063

1,148,024,105

1.012420

6,186,366

6,263,203

7.931069

Yucatán

0.000000

Zacatecas

305,684,931

377,035,752

1.233413

852,585

1,051,589

1.331623

Totals

56,268,452,837

59,763,284,153

1.062110

74,712,014

78,970,484

100.000000

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

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Development Fund for May 2026.

(Pesos)

Municipal Development Fund

Base 2013

Growth 2026

Total

Entities

70% first part

30% second part

Subtotal

Aguascalientes

42,831,004

23,279,532

5,960,478

29,240,009

72,071,013

Baja California

29,439,346

61,323,131

1,159,461

62,482,591

91,921,937

Baja California Sur

13,281,123

13,491,758

26,772,881

Campeche

19,893,110

13,238,536

10,260,072

23,498,608

43,391,718

Coahuila

30,379,818

57,245,997

13,698,019

70,944,016

101,323,834

Colima

23,005,209

11,479,717

34,484,926

Chiapas

39,872,920

89,275,633

21,620,738

110,896,371

150,769,291

Chihuahua

39,996,201

62,314,377

42,358,724

104,673,101

144,669,303

Mexico City

220,083,536

144,110,498

107,952,399

252,062,897

472,146,434

Durango

38,935,872

32,215,753

23,023,047

55,238,800

94,174,671

Guanajuato

64,119,654

93,859,936

70,891,984

164,751,919

228,871,573

Guerrero

29,484,254

50,546,238

15,573,859

66,120,098

95,604,352

Hidalgo

86,188,656

52,867,366

14,570,530

67,437,896

153,626,552

Jalisco

73,415,556

137,687,751

86,327,977

224,015,727

297,431,283

Mexico

120,654,958

275,152,880

159,927,246

435,080,126

555,735,085

Michoacán

90,139,479

76,852,837

990,866

77,843,703

167,983,182

Morelos

37,531,376

29,540,891

6,370,340

35,911,232

73,442,607

Nayarit

34,648,676

20,365,732

3,049,311

23,415,043

58,063,719

Nuevo León

41,166,217

103,266,232

54,722,371

157,988,604

199,154,821

Oaxaca

94,850,859

60,546,763

3,615,675

64,162,438

159,013,297

Puebla

94,872,995

101,013,483

195,886,474

Querétaro

44,883,561

37,832,785

26,717,801

64,550,586

109,434,148

Quintana Roo

29,824,745

28,721,445

58,546,190

San Luis Potosí

48,129,383

43,876,518

12,317,438

56,193,957

104,323,340

Sinaloa

29,945,765

45,305,568

31,444,848

76,750,415

106,696,180

Sonora

25,109,090

49,702,630

17,891,044

67,593,674

92,702,764

Tabasco

45,803,078

36,212,529

26,218,647

62,431,176

108,234,254

Tamaulipas

49,509,217

57,382,377

28,424,677

85,807,054

135,316,271

Tlaxcala

31,392,711

21,514,883

52,907,593

Veracruz

83,688,467

125,885,178

68,622,087

194,507,265

278,195,731

Yucatán

59,235,595

36,384,724

95,620,319

Zacatecas

65,980,157

26,379,269

11,521,621

37,900,890

103,881,048

Totals

1,778,292,588

2,018,872,944

865,231,262

2,884,104,206

4,662,396,794

Table 11.

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

(Pesos)

Beverages

Tobacco

Entities

Alcoholic

Beer

Cigars

Total

Aguascalientes

378,458,917

1,547,998,313

350,742,238

2,277,199,468

Baja California

2,913,562,702

4,401,008,285

1,357,098,706

8,671,669,693

Baja California Sur

687,442,164

1,056,746,483

318,309,292

2,062,497,939

Campeche

77,556,674

932,633,644

63,706,292

1,073,896,610

Coahuila

545,563,944

2,344,083,758

859,672,680

3,749,320,382

Colima

359,414,280

493,361,498

273,504,268

1,126,280,046

Chiapas

312,547,710

2,221,590,324

120,249,225

2,654,387,259

Chihuahua

965,794,355

4,599,921,677

1,162,846,492

6,728,562,524

Mexico City

11,822,594,524

3,570,282,573

3,217,094,955

18,609,972,052

Durango

172,147,081

1,861,121,103

294,319,517

2,327,587,701

Guanajuato

1,946,259,403

3,817,061,698

1,292,105,814

7,055,426,915

Guerrero

288,969,837

1,958,311,753

213,403,504

2,460,685,094

Hidalgo

1,370,464,792

1,134,958,937

655,862,137

3,161,285,866

Jalisco

7,004,642,064

3,786,175,223

2,728,613,295

13,519,430,582

Mexico

5,252,488,457

9,901,774,858

5,114,121,129

20,268,384,444

Michoacán

1,134,773,969

2,984,820,126

1,035,188,175

5,154,782,270

Morelos

252,539,637

1,020,679,353

238,598,080

1,511,817,070

Nayarit

214,204,581

1,414,237,148

213,066,730

1,841,508,459

Nuevo León

3,496,427,743

6,285,985,835

2,374,260,639

12,156,674,217

Oaxaca

206,763,341

2,323,883,328

206,811,859

2,737,458,528

Puebla

1,468,000,059

2,791,964,184

604,745,513

4,864,709,756

Querétaro

1,482,526,908

1,691,947,007

908,323,731

4,082,797,646

Quintana Roo

2,096,509,315

2,228,066,192

318,163,067

4,642,738,574

San Luis Potosí

392,724,790

1,741,387,154

622,072,724

2,756,184,668

Sinaloa

436,995,363

2,283,847,361

654,034,353

3,374,877,077

Sonora

393,439,042

5,036,340,670

923,791,770

6,353,571,482

Tabasco

321,191,015

1,711,838,944

478,363,606

2,511,393,565

Tamaulipas

348,206,886

3,103,016,241

744,723,987

4,195,947,114

Tlaxcala

88,231,621

554,441,162

212,180,017

854,852,800

Veracruz

1,946,094,850

4,277,276,588

825,760,009

7,049,131,447

Yucatán

496,310,971

2,124,607,208

592,324,680

3,213,242,859

Zacatecas

159,128,033

1,260,977,040

99,498,642

1,519,603,715

Totals

49,031,975,028

86,462,345,668

29,073,557,126

164,567,877,822

Note: The amounts for these concepts do not correspond to the figures registered in the 2024 Federal Public Account, 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

Cigars

Beer

Alcoholic

(8%)

(20%)

Aguascalientes

1.206396

1.790373

0.771861

Baja California

4.667811

5.090087

5.942169

Baja California Sur

1.094841

1.222204

1.402028

Campeche

0.219121

1.078659

0.158176

Coahuila

2.956889

2.711104

1.112670

Colima

0.940732

0.570609

0.733020

Chiapas

0.413603

2.569431

0.637437

Chihuahua

3.999671

5.320144

1.969724

Mexico City

11.065364

4.129292

24.112010

Durango

1.012327

2.152522

0.351091

Guanajuato

4.444265

4.414710

3.969368

Guerrero

0.734012

2.264930

0.589350

Hidalgo

2.255872

1.312663

2.795043

Jalisco

9.385206

4.378987

14.285866

Mexico

17.590284

11.452124

10.712374

Michoacán

3.560583

3.452162

2.314355

Morelos

0.820670

1.180490

0.515051

Nayarit

0.732854

1.635668

0.436867

Nuevo León

8.166392

7.270200

7.130914

Oaxaca

0.711340

2.687740

0.421691

Puebla

2.080053

3.229110

2.993965

Querétaro

3.124226

1.956860

3.023592

Quintana Roo

1.094338

2.576921

4.275800

San Luis Potosí

2.139651

2.014041

0.800956

Sinaloa

2.249585

2.641436

0.891246

Sonora

3.177429

5.824895

0.802413

Tabasco

1.645356

1.979866

0.655064

Tamaulipas

2.561517

3.588864

0.710163

Tlaxcala

0.729804

0.641252

0.179947

Veracruz

2.840244

4.946982

3.969032

Yucatán

2.037331

2.457263

1.012219

Zacatecas

0.342231

1.458412

0.324539

Totals

100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services for May 2026.

(Pesos)

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

Total

Aguascalientes

371,723

12,955,465

3,827,237

17,154,426

Baja California

1,438,279

36,832,799

29,463,953

67,735,030

Baja California Sur

337,350

8,844,094

6,951,889

16,133,333

Campeche

67,517

7,805,372

784,307

8,657,196

Coahuila

911,098

19,61

585,823,220

8,508,515

577,314,705

3,222,994

179,124

Jalisco

2,528,861,330

6,517,790

2,522,343,540

8,732,495

288,846

México

3,052,582,506

5,931,865

3,046,650,641

17,728,216

171,853

Michoacán

922,949,796

6,981,329

915,968,467

4,943,602

185,284

Morelos

355,087,156

607,429

354,479,727

1,964,164

180,474

Nayarit

226,764,339

2,706,801

224,057,538

1,237,293

181,087

Nuevo León

2,698,173,018

17,215,380

2,680,957,638

6,130,641

437,305

Oaxaca

631,307,638

2,478,360

628,829,278

4,242,791

148,211

Puebla

1,184,829,794

7,662,918

1,177,166,876

6,586,805

178,716

Querétaro

800,779,464

5,626,969

795,152,495

2,530,655

314,208

Quintana Roo

512,293,497

93,266

512,200,231

1,917,252

267,153

San Luis Potosí

776,825,450

18,607,826

758,217,624

2,874,010

263,819

Sinaloa

708,269,470

4,109,402

704,160,068

3,169,760

222,149

Sonora

1,101,556,783

97,791,375

1,003,765,408

3,039,967

330,190

Tabasco

696,392,466

271,095,844

425,296,622

2,537,961

167,574

Tamaulipas

1,003,380,332

16,586,498

986,793,834

3,575,756

275,968

Tlaxcala

199,483,012

1,971,843

197,511,169

1,469,900

134,370

Veracruz

1,439,874,641

50,723,177

1,389,151,464

8,093,517

171,638

Yucatán

546,558,258

7,687,978

538,870,280

2,375,403

226,854

Zacatecas

346,668,814

51,517,346

295,151,468

1,674,227

176,291

Totales

33,506,846,903

951,350,285

32,555,496,618

130,294,079

249,862

PIB in thousands of pesos.

Source: GDP INEGI, December 5, 2025.

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

pc/ Per capita in pesos.

Table 16.

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

No.

Entities

Non-mining GDP per capita pc/

Mexico City

Nuevo León

Coahuila

Baja California

Sonora

Chihuahua

Querétaro

Colima

Jalisco

Aguascalientes

Baja California Sur

Campeche

Tamaulipas

Quintana Roo

San Luis Potosí

Guanajuato

Yucatán

Sinaloa

Durango

Michoacán

Nayarit

Morelos

Hidalgo

179,124

Puebla

178,716

Zacatecas

176,291

México

171,853

Veracruz

171,638

Tabasco

167,574

Oaxaca

148,211

Tlaxcala

134,370

Guerrero

116,310

Chiapas

88,740

pc/ Per capita.

Table 17.

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

Inverse

Participation Coefficients 1/

Entities

Non-mining GDP per capita pc/

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

0.000011

16.446394

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

0.000009

12.547884

Hidalgo

0.000006

8.147695

Jalisco

México

0.000006

8.492396

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

0.000007

9.847064

Puebla

0.000006

8.166287

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

0.000006

8.709252

Tamaulipas

Tlaxcala

0.000007

10.861355

Veracruz

0.000006

8.503066

Yucatán

Zacatecas

0.000006

8.278607

Totals

0.000069

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for April 2026.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.446394

86,901,788

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.547884

66,302,291

Hidalgo

8.147695

43,051,945

Jalisco

México

8.492396

44,873,328

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

9.847064

52,031,313

Puebla

8.166287

43,150,186

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

8.709252

46,019,184

Tamaulipas

Tlaxcala

10.861355

57,390,768

Veracruz

8.503066

44,929,707

Yucatán

Zacatecas

8.278607

43,743,678

Totals

100.000000

528,394,188

1/ Preliminary coefficients.

Table 19.

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

Oil and Gas

Extraction

Participation Coefficient p/

Entities

Gross Production 1/

(Millions of pesos)

(1)

(2=(1/ 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

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

495,495

51.755017

Tamaulipas

9,300

0.971372

Tlaxcala

Veracruz

77,126

8.055853

Yucatán

Zacatecas

Totals

957,385

100.000000

1/ Source: Branch 2111: Oil and gas extraction. 2024 Economic Census from INEGI, published on September 5, 2025 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

Table 20.

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

Production

of Associated

Participation Coefficient p/

Entities

and Non-Associated Gas 2025 1/

(Million cubic feet)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

1,714

38.110076

Coahuila

Colima

Chiapas

2.032331

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

1,686

37.503719

Tamaulipas

197

4.372832

Tlaxcala

Veracruz

809

17.981042

Yucatán

Zacatecas

Totals

4,497

100.000000

1/ 2025 production of associated and non-associated natural gas, provided by the Energy Information System. Ministry of Energy.

p/ Preliminary.

Table 21.

Distribution and integration of the Hydrocarbon Extraction Fund for May 2026.

(Pesos)

Oil

Gas Production

Entities

Extraction

of Associated

Total

Gross Production

and Non-Associated

Aguascalientes

Baja California

Baja California Sur

Campeche

26,070,669

31,558,819

57,629,488

Coahuila

Colima

Chiapas

6,405,417

1,682,966

8,088,383

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

42,858,146

31,056,697

73,914,843

Tamaulipas

804,390

3,621,127

4,425,516

Tlaxcala

Veracruz

6,671,024

14,890,037

21,561,060

Yucatán

Zacatecas

Totals

82,809,645

165,619,290

Table 22.

Provisional participations

for May 2026.

(Pesos)

Fund

Special Tax

Fund

General

Total

Participations

Municipal

Production

Hydrocarbons

Compensation 1/

Aguascalientes

996,955,504

72,071,013

17,154,426

1,086,180,943

Baja California

2,750,034,296

91,921,937

67,735,030

2,909,691,264

Baja California Sur

623,862,173

26,772,881

16,133,333

666,768,386

Campeche

630,754,007

43,391,718

8,657,196

57,629,488

740,432,408

Coahuila

2,399,247,179

101,323,834

26,046,258

2,526,617,271

Colima

527,747,855

34,484,926

8,053,537

570,286,318

Chiapas

3,961,628,365

150,769,291

21,881,013

8,088,383

86,901,788

4,229,268,841

Chihuahua

2,816,745,590

144,669,303

49,496,724

3,010,911,616

Mexico City

8,998,027,733

472,146,434

152,848,069

9,623,022,236

Durango

1,309,115,248

94,174,671

17,628,839

1,420,918,758

Guanajuato

4,299,652,883

228,871,573

52,996,963

4,581,521,419

Guerrero

2,258,527,670

95,604,352

19,537,880

66,302,291

2,439,972,193

Hidalgo

2,026,039,976

153,626,552

24,052,847

43,051,945

2,246,771,320

Jalisco

6,357,289,717

297,431,283

105,414,756

6,760,135,756

México

13,462,292,523

555,735,085

141,406,488

44,873,328

14,204,307,424

Michoacán

3,143,488,346

167,983,182

37,553,203

3,349,024,731

Morelos

1,297,333,364

73,442,607

11,348,967

1,382,124,939

Nayarit

850,309,499

58,063,719

14,227,991

922,601,210

Nuevo León

4,776,759,958

199,154,821

90,483,074

5,066,397,852

Oaxaca

2,693,083,435

159,013,297

21,759,097

52,031,313

2,925,887,143

Puebla

4,319,242,974

195,886,478

38,852,779

43,150,186

4,597,132,417

Querétaro

1,683,621,446

109,434,148

30,115,189

1,823,170,783

Quintana Roo

1,279,469,882

58,546,190

40,185,612

1,378,201,684

San Luis Potosí

1,886,905,809

104,323,340

19,204,758

2,010,433,907

Sinaloa

2,111,146,877

106,696,180

24,226,269

2,242,069,326

Sonora

2,123,458,567

92,702,764

47,107,784

2,263,269,115

Tabasco

2,091,371,371

108,234,254

18,081,759

73,914,843

46,019,184

2,337,621,411

Tamaulipas

2,487,846,192

135,316,271

30,280,260

4,425,516

2,657,868,238

Tlaxcala

940,032,926

52,907,593

5,757,345

57,390,768

1,056,088,632

Veracruz

5,554,223,589

278,195,731

56,352,674

21,561,060

44,929,707

5,955,262,762

Yucatán

1,612,560,553

95,620,319

23,428,000

1,731,608,873

Zacatecas

1,141,296,177

103,881,048

12,267,998

43,743,678

1,301,188,900

Totals

93,410,071,683

4,662,396,794

1,250,276,120

165,619,290

528,394,188

100,016,758,076

1/ Corresponds to the month of April 2026.

Table 23.

Determination of the participation coefficients for the 0.136% of the

collectible federal revenue for the

2025 fiscal year.

Revenue

Coefficient

Water and

Coefficient

Entities/municipalities

2024

2023

intermediate

participation

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ S 4)100)

Baja California

Ensenada, B.C.

0.123704

1,650,126,125

1,432,411,998

0.142506

0.137491

Mexicali, B.C.

1.671941

3,563,758,281

3,217,693,437

1.851759

1.786599

Tecate, B.C.

0.788207

642,451,848

575,029,272

0.880624

0.849637

Tijuana, B.C.

2.308471

6,837,796,258

6,164,501,024

2.560606

2.470503

Baja California Sur

La Paz, B.C.S.

0.011429

730,291,033

662,285,163

0.012602

0.012159

Campeche

Cd. del Carmen, Camp.

0.258736

224,009,949

217,940,542

0.265941

0.256583

Chiapas

Suchiate, Chis.

0.161826

4,466,961

4,491,241

0.160951

0.155287

Chihuahua

Ascensión, Chih.

0.022395

37,520,328

36,042,562

0.023313

0.022492

Cd. Juárez, Chih.

4.960713

4,988,029,954

4,473,156,928

5.531705

5.337054

Ojinaga, Chih.

0.078607

55,401,516

55,199,675

0.078895

0.076118

Coahuila

Cd. Acuña, Coah.

0.290632

323,847,197

285,973,732

0.329122

0.317541

Piedras Negras, Coah.

2.455821

301,989,783

292,024,755

2.539623

2.450259

Colima

Manzanillo, Col.

3.262434

642,659,068

639,521,982

3.278438

3.163075

Guerrero

Acapulco, Gro.

0.072410

1,179,144,811

1,244,369,972

0.068615

0.066200

Michoacán

Lázaro Cárdenas, Mich.

4.985340

253,023,627

248,999,320

5.065913

4.887653

Nuevo León

Anáhuac, N.L.

1.469876

22,266,762

17,800,798

1.838647

1.773949

Oaxaca

Salina Cruz, Oax.

0.104984

41,577,239

43,117,538

0.101233

0.097671

Quintana Roo

Benito Juárez, Q.R.

0.163949

2,910,158,454

2,807,524,896

0.169943

0.163963

O. P. Blanco, Q.R.

0.415978

335,920,247

341,581,270

0.409084

0.394689

Sinaloa

Mazatlán, Sin.

0.248522

1,316,598,008

1,297,614,296

0.252158

0.243285

Sonora

Agua Prieta, Son.

0.148869

114,552,242

128,610,731

0.132596

0.127930

Guaymas, Son.

0.021649

273,177,567

290,200,335

0.020379

0.019662

Naco, Son.

0.067377

6,394,000

5,812,881

0.074113

0.071505

Nogales, Son.

4.037940

468,417,511

442,570,007

4.273768

4.123382

P.E. Calles (Sonoyta), Son.

0.017203

13,588,484

12,646,431

0.018484

0.017834

San Luis R.C., Son.

0.059332

197,276,589

185,092,031

0.063238

0.061013

Tamaulipas

Altamira, Tamps.

9.428701

467,702,610

440,458,790

10.011897

9.659597

Cd. Camargo, Tamps.

0.070822

20,040,313

19,955,616

0.071123

0.068620

Cd. M. Alemán, Tamps.

0.204928

26,204,293

24,331,986

0.220696

0.212930

Cd. Madero, Tamps.

1.250704

355,883,426

345,464,834

1.288423

1.243086

Matamoros, Tamps.

3.839924

673,792,508

582,468,917

4.441974

4.285669

Nuevo Laredo, Tamps.

46.692027

711,551,668

715,295,516

46.447642

44.813236

Reynosa, Tamps.

2.753885

1,215,677,493

1,000,005,893

3.347816

3.230013

Río Bravo, Tamps.

0.077860

144,659,114

124,199,726

0.090686

0.087495

Tampico, Tamps.

1.347902

592,222,549

560,015,372

1.425422

1.375264

Veracruz

Coatzacoalcos, Ver.

0.174223

319,239,105

314,180,171

0.177029

0.170799

Tuxpan, Ver.

0.640148

124,584,064

114,261,510

0.697980

0.673419

Veracruz, Ver.

4.636530

998,388,507

976,192,036

4.741954

4.575094

Yucatán

Progreso, Yuc.

0.674002

62,239,115

77,647,547

0.540252

0.521242

Total

100.000000

32,846,628,608

30,416,690,733

103.647150

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

Provisional participations for the 0.136% of the collectible federal revenue for May 2026.

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

33,252,926

Ensenada, B.C.

0.137491

871,814

Mexicali, B.C.

1.786599

11,328,573

Tecate, B.C.

0.849637

5,387,428

Tijuana, B.C.

2.470503

15,665,111

Baja California Sur

77,099

La Paz, B.C.S.

0.012159

77,099

Campeche

1,626,959

Cd. del Carmen, Camp.

0.256583

1,626,959

Chiapas

984,655

Suchiate, Chis.

0.155287

984,655

Chihuahua

34,466,791

Ascensión, Chih.

0.022492

142,622

Cd. Juárez, Chih.

5.337054

33,841,513

Ojinaga, Chih.

0.076118

482,656

Coahuila

17,550,232

Cd. Acuña, Coah.

0.317541

2,013,484

Piedras Negras, Coah.

2.450259

15,536,747

Colima

20,056,617

Manzanillo, Col.

3.163075

20,056,617

Guerrero

419,766

Acapulco, Gro.

0.066200

419,766

Michoacán

30,991,919

Lázaro Cárdenas, Mich.

4.887653

30,991,919

Nuevo León

11,248,359

Anáhuac, N.L.

1.773949

11,248,359

Oaxaca

619,319

Salina Cruz, Oax.

0.097671

619,319

Quintana Roo

3,542,334

Benito Juárez, Q.R.

0.163963

1,039,666

O. P. Blanco, Q.R.

0.394689

2,502,668

Sinaloa

1,542,638

Mazatlán, Sin.

0.243285

1,542,638

Sonora

28,035,012

Agua Prieta, Son.

0.127930

811,187

Guaymas, Son.

0.019662

124,674

Naco, Son.

0.071505

453,404

Nogales, Son.

4.123382

26,145,789

P.E. Calles (Sonoyta), Son.

0.017834

113,083

San Luis R.C., Son.

0.061013

386,874

Tamaulipas

412,003,120

Altamira, Tamps.

9.659597

61,250,146

Cd. Camargo, Tamps.

0.068620

435,110

Cd. M. Alemán, Tamps.

0.212930

1,350,162

Cd. Madero, Tamps.

1.243086

7,882,231

Matamoros, Tamps.

4.285669

27,174,828

Nuevo Laredo, Tamps.

44.813236

284,154,438

Reynosa, Tamps.

3.230013

20,481,056

Río Bravo, Tamps.

0.087495

554,795

Tampico, Tamps.

1.375264

8,720,354

Veracruz

34,363,098

Coatzacoalcos, Ver.

0.170799

1,083,014

Tuxpan, Ver.

0.673419

4,270,056

Veracruz, Ver.

4.575094

29,010,028

Yucatán

3,305,121

Progreso, Yuc.

0.521242

3,305,121

Total

100.000000

634,085,964

Collectible Federal Revenue (RFP)

466,239,679,384

0.136% of RFP

634,085,964

Table 25.

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

for May 2026.

(Pesos)

Participations to municipalities

through which hydrocarbons are exported

Amount

of Crude

Participation

Exported (a)

Coefficients of

Distribution

Participation

Municipalities

(1)

(2=1/ S 1)

(3)

(4=2 x 3)

Campeche, Camp.

116,806,441

9.026747%

876,381

Cd. del Carmen, Camp.

467,225,766

36.106989%

3,505,525

Cd. Madero, Tamps.

8,094,529

0.625541%

60,732

Coatzacoalcos, Ver.

379,518,378

29.329003%

2,847,470

Paraíso, Tab.

322,323,999

24.909048%

2,418,349

Piedras Negras, Coah.

34,570

0.002672%

259

Reynosa, Tamps.

0.000000%

Salina Cruz, Oax.

0.000000%

Total

1,294,003,683

100.000000%

9,708,716

(a) Dollars.

Calculation performed on May 8, 2026.

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

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

the collectible federal revenue, the calculation of participations in federal revenues and the

determination of the differences for the definitive adjustment of 2025 are made known.

Table 26. Determination of the collectible federal revenue for the definitive adjustment of the 2025 fiscal year,

in accordance with articles 2 and 7 of the Fiscal Coordination Law.

Table 27. Integration of participation funds for the definitive adjustment of 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 28. Calculation of the participation coefficients of the first part of the growth of the General Participation Fund for 2025, in accordance with article 2 of the Fiscal Coordination Law.
Table 29. Calculation of the participation coefficients of the second part of the growth of the General Participation Fund for 2025, in accordance with article 2 of the Fiscal Coordination Law.
Table 30. Calculation of the participation coefficients of the third part of the growth of the General Participation Fund for 2025, in accordance with article 2 of the Fiscal Coordination Law.
Table 31. Reimbursement of 80% of the revenue from Special Tax Bases (BET) of 1989, which are added to the General Participation Fund for the definitive adjustment of 2025, in accordance with the seventh paragraph of

article 2 of the Fiscal Coordination Law.

Table 32. Integration of the General Participation Fund for the definitive adjustment of 2025, in accordance with articles 2, 5 and 7 of the Fiscal Coordination Law.
Table 33. Differences of the General Participation Fund for the definitive adjustment of 2025, in accordance with articles 2, 5 and 7 of the Fiscal Coordination Law.
Table 34. Calculation of the participation coefficients of 70% of the growth of the Municipal Promotion Fund for 2025, in accordance with article 2-A, fraction III of the Fiscal Coordination Law.
Table 35. Calculation of the participation coefficients of 30% of the growth of the Municipal Promotion Fund for 2025, in accordance with article 2-A, fraction III of the Fiscal Coordination Law.
Table 36. Distribution and integration of the Municipal Promotion Fund for the definitive adjustment of 2025, in accordance with

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

Table 37. Differences in Participations of the Municipal Promotion Fund for the definitive adjustment of 2025,

in accordance with articles 2-A, 5 and 7 of the Fiscal Coordination Law.

Table 38. Amounts of the special tax on production and services for the 2024 fiscal year in accordance with article 3-A of the Fiscal Coordination Law.
Table 39. Coefficients of the specific participations in the special tax on production and services of

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

Table 40. Participations in the special tax on production and services for the definitive adjustment of 2025,

in accordance with articles 3-A and 7 of the Fiscal Coordination Law.

Table 41. Differences in participations in the special tax on production and services for the definitive

adjustment of 2025, in accordance with articles 3-A and 7 of the Fiscal Coordination Law.

Table 42. Integration of the Audit and Collection Fund for the definitive adjustment of 2025.
Table 43. Calculation of the participation coefficients of the first part of the growth of the Fund of

Audit and Collection for 2025.

Table 44. Calculation of the participation coefficients of the second part of the growth of the Fund of

Audit and Collection for 2025.

Table 45. Calculation of the participation coefficients of the third part of the growth of the Fund of

Audit and Collection for 2025.

Table 46. Calculation of the participation coefficients of the fourth part of the growth of the Fund of

Audit and Collection for 2025.

Table 47. Distribution and integration of the Audit and Collection Fund of 2025.
Table 48. Differences of the Audit and Collection Fund for the definitive adjustment of 2025.
Table 49. Calculation of the participation coefficient related to Oil and Gas Extraction for 2025, in accordance

with article 4-B of the Fiscal Coordination Law.

Table 50. 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 51. Distribution and integration of the Hydrocarbon Extraction Fund of 2025, in accordance with article 4-B

of the Fiscal Coordination Law.

Table 52. Differences of the Hydrocarbon Extraction Fund for the definitive adjustment of 2025, in accordance with

article 4-B of the Fiscal Coordination Law.

Table 53. Differences in participations for the definitive adjustment of 2025.
Table 54. Participations for the 0.136% of the collectible federal revenue for the definitive adjustment of 2025, in

conformity with articles 2-A, fraction I and 7 of the Fiscal Coordination Law.

Table 55. Differences in participations for the 0.136% of the collectible federal revenue for the definitive

adjustment of 2025, in conformity with articles 2-A, fraction I and 7 of the Fiscal Coordination Law.

Table 26.

Determination of the collectible federal revenue for the definitive adjustment of the 2025 fiscal year.

(Thousands of pesos)

Concepts

Total

Tax Revenues

4,790,349,199

Rent 1/

2,408,089,364

Value Added

1,499,451,399

Special on Production and Services

629,429,101

Gasolines and Diesel (Article 2-A, fraction I)

406,427,508

Alcoholic Beverages

25,945,734

Beers

48,306,858

Tobaccos

49,522,120

Energy Drinks

96,989

Telecommunications

7,750,293

Flavored beverages

40,299,082

Non-Basic Foods with High Caloric Density

39,941,578

Pesticides

1,871,331

Fossil Fuels

9,245,139

Withholdings

22,470

Import

173,618,733

Export

240

Surcharges and updates

76,706,749

Not included 2/

23,608

Mining Right

3,030,005

Petroleum

192,521,711

Mexican oil fund 3/

192,554,014

ISR contracts and assignments 3/

-32,077

Ordinary right on hydrocarbons 4/

-226

Special right on hydrocarbons

Additional right on hydrocarbons

Gross Collectible Federal Revenue 5/

4,982,870,910

Less:

73,388,936

20% of Alcoholic Beverages

5,189,147

20% of Beers

9,661,372

8% of Tobaccos

3,961,770

Economic Incentives

54,083,644

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

493,005

Collectible Federal Revenue 6/

4,909,481,974

Sums may not match due to rounding

1/ Excludes ISR of public servants, as well as ISR on the Alienation of Real Estate. (Fraction XIII of Article second of the Provisions

Transitorias de la Ley del ISR para 2020.

2/ Numeral 1.19 of article 1 of the Federal Revenue Law for the Fiscal Year 2025: Taxes not included in the Federal Revenue Law

Vigorous, Caused in Previous Fiscal Years Pending Settlement or Payment.

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

4/ 85.31% of the refund paid by the SAT for balances in favor of Pemex generated by overpayments and in accordance with article 261 of the Federal Rights Law in force until 2014.

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

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

Table 27.

Integration of participation funds

by the definitive adjustment of 2025.

(Pesos)

Concepts

Amount

Federal Collectible Revenue

1) Definitive federal collectible revenue of 2025

4,909,481,973,757

2) Definitive federal collectible revenue of 2007

1,329,140,270,000

3) Growth (1-2)

3,580,341,703,757

General Participation Fund

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

265,828,054,000

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

716,068,340,751

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

429,641,004,451

5.2) Second part 30% of the 2025 growth (5 x30%)

214,820,502,225

5.3) Third part 10% of the 2025 growth (5 x10%)

71,606,834,075

6) Total general fund of 2025 (4+5)

981,896,394,751

Municipal Development Fund

7) Federal collectible revenue of 2013

2,133,951,105,000

8) Growth (1-7)

2,775,530,868,757

9) Municipal development fund base 2013 (7 x 1%)

21,339,511,050

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

27,755,308,688

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

19,428,716,081

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

8,326,592,606

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

49,094,819,738

Participations in the Special Tax on Production and Services of 2025

12) Participations for processed tobacco

3,961,769,578

13) Participations for beer

9,661,371,550

14) Participations for alcoholic beverages

5,189,146,701

15) Total participations in the special tax on production and services (10+11+12)

18,812,287,829

Participations for 0.136% of the federal collectible revenue of 2025

16) Participations for 0.136% of the Federal Collectible Revenue (1 x 0.136%)

6,676,895,484

Hydrocarbon Extraction Fund of 2025

17) Transfer from the Mexican Petroleum Fund for Stabilization and Development

2,433,971,160

17.1) 50% of the Transfer from the Mexican Petroleum Fund for Stabilization and Development (15 x 50%)

1,216,985,580

17.2) 50% of the Transfer from the Mexican Petroleum Fund for Stabilization and Development (15 x 50%)

1,216,985,580

18) Hydrocarbon extraction fund

2,433,971,160

Table 28.

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

2025.

Result

variation GDP per

population

Participation

coefficients 1/

GDP

Variation

Population e/

Entities

2023

2024

2024/2023

2025

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

424,041,038

435,173,210

1.026253

1,503,564

1,543,036

1.117765

Baja California

1,248,958,117

1,292,417,521

1.034797

3,778,283

3,909,754

2.832200

Baja California Sur

235,075,861

251,902,223

1.071578

881,164

944,236

0.683998

Campeche

600,899,202

520,398,428

0.866033

925,978

801,927

0.580911

Coahuila

1,180,088,820

1,236,355,664

1.047680

3,452,989

3,617,628

2.620586

Colima

204,172,711

214,421,765

1.050198

728,776

765,359

0.554421

Chiapas

499,823,695

532,775,844

1.065928

5,975,155

6,369,082

4.613721

Chihuahua

1,235,956,187

1,282,412,409

1.037587

3,976,037

4,125,485

2.988474

Ciudad de México

4,714,038,082

5,019,086,938

1.064711

9,350,964

9,956,072

7.212112

Durango

412,374,115

451,314,096

1.094429

1,944,614

2,128,242

1.541684

Guanajuato

1,413,043,069

1,521,161,531

1.076515

6,345,807

6,831,354

4.948587

Guerrero

406,787,621

430,966,290

1.059438

3,606,579

3,820,947

2.767868

Hidalgo

544,779,418

585,823,220

1.075340

3,248,649

3,493,403

2.530598

Jalisco

2,396,338,446

2,528,861,330

1.055302

8,739,649

9,222,971

6.681059

México

2,883,021,204

3,052,582,506

1.058814

17,788,768

18,834,992

13.643942

Michoacán

881,074,925

922,949,796

1.047527

4,950,874

5,186,174

3.756830

Morelos

341,344,156

355,087,156

1.040261

1,984,308

2,064,199

1.495292

Nayarit

218,524,605

226,764,339

1.037706

1,245,276

1,292,231

0.936083

Nuevo León

2,508,047,719

2,698,173,018

1.075806

6,152,311

6,618,694

4.794537

Oaxaca

575,507,319

631,307,638

1.096958

4,232,451

4,642,823

3.363230

Puebla

1,101,798,435

1,184,829,794

1.075360

6,629,599

7,129,205

5.164348

Querétaro

771,420,538

800,779,464

1.038058

2,528,745

2,624,985

1.901521

Quintana Roo

506,151,626

512,293,497

1.012134

1,905,221

1,928,340

1.396876

San Luis Potosí

749,045,737

776,825,450

1.037087

2,885,526

2,992,541

2.167777

Sinaloa

691,765,006

708,269,470

1.023858

3,144,666

3,219,693

2.332324

Sonora

1,066,140,938

1,101,556,783

1.033219

3,042,242

3,143,301

2.276987

Tabasco

755,926,952

696,392,466

0.921243

2,554,147

2,352,990

1.704490

Tamaulipas

944,396,524

1,003,380,332

1.062457

3,569,939

3,792,905

2.747555

Tlaxcala

190,382,859

199,483,012

1.047799

1,476,723

1,547,309

1.120860

Veracruz

1,354,310,854

1,439,874,641

1.063179

8,113,343

8,625,935

6.248569

Yucatán

506,034,200

546,558,258

1.080082

2,402,017

2,594,375

1.879348

Zacatecas

305,155,572

346,668,814

1.136040

1,695,685

1,926,365

1.395446

Totals

31,866,425,551

33,506,846,903

33.513377

130,760,049

138,046,554

100.000000

Source: GDP INEGI, December 05, 2025.

GDP. In thousands of current pesos.

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

(www.inegi.org.mx).

1/ Definitive coefficients.

Table 29.

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

Participation Fund for

2025.

IE growth d/

moving average

by population

Moving

average IE

Population e/

2025

Participation

coefficients 1/

Entities

2022/2021

2023/2022

2024/2023

(1)

(2)

(3)

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

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.054

1.169

1.120

1.114

1,503,564

1,675,240

1.129630

Baja California

1.206

1.286

1.110

1.201

3,778,283

4,536,793

3.059202

Baja California Sur

1.281

1.142

1.057

1.160

881,164

1,022,177

0.689264

Campeche

1.217

1.201

0.998

1.138

925,978

1,054,048

0.710754

Coahuila

1.215

1.027

1.229

1.157

3,452,989

3,994,439

2.693488

Colima

1.106

1.089

1.083

1.093

728,776

796,349

0.536986

Chiapas

1.164

1.085

1.068

1.106

5,975,155

6,606,827

4.455046

Chihuahua

1.352

1.092

1.039

1.161

3,976,037

4,616,609

3.113023

Ciudad de México

1.140

1.105

1.080

1.108

9,350,964

10,362,978

6.987853

Durango

1.128

1.320

1.093

1.180

1,944,614

2,294,966

1.547517

Guanajuato

1.203

1.114

1.067

1.128

6,345,807

7,157,504

4.826372

Guerrero

1.200

1.078

1.009

1.096

3,606,579

3,951,717

2.664680

Hidalgo

1.089

1.220

1.047

1.118

3,248,649

3,633,526

2.450121

Jalisco

1.171

1.150

1.094

1.138

8,739,649

9,949,634

6.709132

México

1.127

1.111

1.155

1.131

17,788,768

20,115,642

13.564167

Michoacán

1.406

0.976

1.064

1.149

4,950,874

5,686,887

3.834721

Morelos

1.130

1.091

1.107

1.109

1,984,308

2,201,161

1.484264

Nayarit

1.424

1.143

1.076

1.214

1,245,276

1,512,175

1.019674

Nuevo León

1.286

1.136

1.059

1.160

6,152,311

7,138,854

4.813797

Oaxaca

1.135

1.138

1.166

1.146

4,232,451

4,851,041

3.271103

Puebla

1.178

1.129

1.065

1.124

6,629,599

7,449,541

5.023296

Querétaro

1.359

1.091

1.069

1.173

2,528,745

2,967,058

2.000715

Quintana Roo

1.228

1.349

1.098

1.225

1,905,221

2,333,466

1.573478

San Luis Potosí

1.186

1.222

1.063

1.157

2,885,526

3,338,426

2.251132

Sinaloa

1.128

1.061

1.039

1.076

3,144,666

3,383,657

2.281631

Sonora

1.191

1.121

1.086

1.133

3,042,242

3,446,383

2.323928

Tabasco

1.131

1.188

1.045

1.122

2,554,147

2,864,546

1.931590

Tamaulipas

1.120

1.100

1.103

1.108

3,569,939

3,954,159

2.666327

Tlaxcala

1.171

1.185

1.049

1.135

1,476,723

1,676,136

1.130234

Veracruz

1.240

1.054

1.080

1.125

8,113,343

9,125,042

6.153102

Yucatán

1.380

1.099

1.042

1.173

2,402,017

2,818,464

1.900517

Zacatecas

0.970

1.171

1.016

1.052

1,695,685

1,784,428

1.203257

Totals

1.195

1.129

1.086

36.410

130,760,049

148,299,872

100.000000

IE. Collection of local taxes and rights.

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

(www.inegi.org.mx).

d/ Definitive

1/ Definitive coefficients.

Table 30.

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

Participation Fund for

2025.

Taxes and

rights (IE)

local of 2024 d/

Result

IE 2024

by population

Population e/

2025

Participation

coefficients 1/

Entities

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

5,384,140,862

1,503,564

8,095,400,371,017,130

0.251251

Baja California

29,484,012,362

3,778,283

111,398,942,678,341,000

3.457411

Baja California Sur

5,736,083,240

881,164

5,054,430,052,258,780

0.156871

Campeche

3,605,167,152

925,978

3,338,305,469,185,770

0.103609

Coahuila

13,249,731,591

3,452,989

45,751,177,438,274,200

1.419947

Colima

2,781,620,079

728,776

2,027,177,954,977,530

0.062916

Chiapas

5,216,080,441

5,975,155

31,166,889,126,845,800

0.967305

Chihuahua

26,119,425,044

3,976,037

103,851,800,394,704,000

3.223175

Ciudad de México

83,248,412,524

9,350,964

778,452,908,568,606,000

24.160297

Durango

5,165,207,847

1,944,614

10,044,335,492,536,100

0.311739

Guanajuato

20,655,474,078

6,345,807

131,075,651,990,524,000

4.068103

Guerrero

4,116,571,342

3,606,579

14,846,739,755,790,200

0.460788

Hidalgo

5,795,807,597

3,248,649

18,828,544,554,803,700

0.584368

Jalisco

32,342,104,929

8,739,649

282,658,645,003,776,000

8.772678

México

50,154,698,531

17,788,768

892,190,296,283,770,000

27.690285

Michoacán

9,111,204,420

4,950,874

45,108,425,070,870,900

1.399999

Morelos

4,622,484,543

1,984,308

9,172,433,058,432,190

0.284678

Nayarit

3,580,532,424

1,245,276

4,458,751,095,140,340

0.138383

Nuevo León

40,632,791,075

6,152,311

249,985,567,493,270,000

7.758627

Oaxaca

5,023,050,899

4,232,451

21,259,816,799,126,700

0.659826

Puebla

11,122,445,539

6,629,599

73,737,353,822,908,800

2.288535

Querétaro

15,221,679,435

2,528,745

38,491,745,761,923,400

1.194641

Quintana Roo

18,124,327,099

1,905,221

34,530,848,599,026,500

1.071710

San Luis Potosí

7,487,153,499

2,885,526

21,604,376,088,625,100

0.670520

Sinaloa

12,537,579,490

3,144,666

39,426,499,944,563,200

1.223653

Sonora

13,680,442,636

3,042,242

41,619,217,166,058,100

1.291706

Tabasco

4,346,228,391

2,554,147

11,100,906,205,702,200

0.344531

Tamaulipas

13,854,166,845

3,569,939

49,458,530,532,651,000

1.535010

Tlaxcala

2,013,001,528

1,476,723

2,972,645,655,491,810

0.092260

Veracruz

14,058,779,342

8,113,343

114,063,698,959,017,000

3.540115

Yucatán

7,530,932,633

2,402,017

18,089,428,209,576,100

0.561429

Zacatecas

4,819,410,776

1,695,685

8,172,202,561,175,900

0.253635

Totals

480,820,748,194

130,760,049

3,222,033,692,158,970,000

100.000000

Source: Public Accounts of the entities.

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

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

website (www.inegi.org.mx).

d/ Definitive.

1/ Definitive coefficients.

Table 31.

Reimbursement of 80% of the collection of Bases

Special Taxation (BET) of 1989, which are

added to the Fund

General Participation

by the definitive adjustment of 2025.

(Pesos)

Update to

Entities

80% BET

June 2025 d/

of 1989

20.7258

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 32.

Integration of the General Participation Fund

by the definitive adjustment of 2025.

(Pesos)

Fund

General Participation Fund growth 2025

General of

First

Second

Third

Reimbursement

Entities

Participations

Part

BET

Total

of 2007

C 1

C 2

C 3

2025

Aguascalientes

3,041,387,269

4,802,377,933

2,426,676,850

179,913,076

16,336,241

10,466,691,369

Baja California

7,626,756,009

12,168,291,351

6,571,793,491

2,475,742,455

61,240,656

28,903,823,962

Baja California Sur

1,922,951,363

2,938,737,966

1,480,679,696

112,330,214

16,009,396

6,470,708,634

Campeche

2,717,270,020

2,495,830,977

1,526,846,082

74,190,871

16,847,775

6,830,985,724

Coahuila

6,458,269,887

11,259,110,332

5,786,164,226

1,016,779,241

46,583,142

24,566,906,828

Colima

1,970,839,320

2,382,019,906

1,153,555,091

45,052,228

6,711,180

5,558,177,725

Chiapas

12,052,438,701

19,822,435,527

9,570,351,839

692,656,400

150,950,603

42,288,833,070

Chihuahua

7,559,991,566

12,839,709,750

6,687,410,886

2,308,013,928

168,839,870

29,563,966,000

Ciudad de México

32,936,564,964

30,986,189,324

15,011,341,782

17,300,423,765

20,145,291

96,254,665,127

Durango

3,462,230,925

6,623,706,235

3,324,384,784

223,226,426

87,790,447

13,721,338,817

Guanajuato

10,263,898,064

21,261,159,594

10,368,036,860

2,913,039,825

53,133,303

44,859,267,646

Guerrero

5,919,287,990

11,891,898,005

5,724,279,239

329,955,591

6,799,119

23,872,219,943

Hidalgo

4,744,571,185

10,872,485,424

5,263,362,282

418,447,662

5,627,967

21,304,494,519

Jalisco

17,193,551,843

28,704,567,277

14,412,590,272

6,281,837,071

198,484,582

66,791,031,046

México

33,604,420,677

58,619,970,948

29,138,611,007

19,828,136,082

4,523,530

141,195,662,245

Michoacán

7,551,448,917

16,140,882,036

8,237,767,343

1,002,494,641

50,882,792

32,983,475,730

Morelos

3,883,371,879

6,424,387,498

3,188,502,447

203,849,169

9,367,792

13,709,478,786

Nayarit

2,606,292,740

4,021,797,371

2,190,468,040

99,091,779

16,968,482

8,934,618,411

Nuevo León

12,741,974,417

20,599,298,646

10,341,021,899

5,555,706,974

63,159,160

49,301,161,096

Oaxaca

6,461,415,216

14,449,814,931

7,026,999,051

472,480,526

12,647,919

28,423,357,644

Puebla

10,668,881,779

22,188,156,937

10,791,069,383

1,638,747,128

25,312,067

45,312,167,295

Querétaro

4,516,966,087

8,169,715,261

4,297,946,080

855,444,826

29,756,653

17,869,828,907

Quintana Roo

3,188,229,307

6,001,554,023

3,380,154,007

767,417,408

1,117,742

13,338,472,488

San Luis Potosí

4,974,553,698

9,313,657,299

4,835,893,613

480,138,050

32,953,628

19,637,196,287

Sinaloa

6,396,671,361

10,020,620,423

4,901,412,201

876,218,907

194,960,720

22,389,883,612

Sonora

6,624,932,393

9,782,867,698

4,992,274,766

924,950,098

236,923,190

22,561,948,145

Tabasco

11,033,941,775

7,323,189,562

4,149,451,960

246,707,771

51,040,847

22,804,331,914

Tamaulipas

7,484,910,061

11,804,623,838

5,727,816,452

1,099,171,867

40,767,856

26,157,290,074

Tlaxcala

2,748,439,695

4,815,676,058

2,427,974,697

66,064,407

371,033

10,058,525,891

Veracruz

16,062,813,330

26,846,415,894

13,218,123,893

2,534,964,295

203,226,314

58,865,543,726

Yucatán

4,202,227,919

8,074,447,613

4,082,700,339

402,021,459

24,518,621

16,785,915,952

Zacatecas

3,206,553,640

5,995,408,814

2,584,841,666

181,619,936

17,688,330

11,986,112,387

Totals

265,828,054,000

429,641,004,451

214,820,502,225

71,606,834,075

1,871,686,251

983,768,081,002

Table 33.

Differences in the General Participation Fund by the definitive adjustment of 2025.

(Pesos)

Entities

Preliminary

Definitive

Differences

Absolute

Rel %

Aguascalientes

10,653,074,125

10,466,691,369

-186,382,756

-1.7%

Baja California

29,219,609,519

28,903,823,962

-315,785,557

-1.1%

Baja California Sur

6,397,218,957

6,470,708,634

73,489,677

1.1%

Campeche

7,580,822,077

6,830,985,724

-749,836,353

-9.9%

Coahuila

24,251,930,226

24,566,906,828

314,976,602

1.3%

Colima

5,614,537,534

5,558,177,725

-56,359,809

-1.0%

Chiapas

42,000,740,327

42,288,833,070

288,092,743

0.7%

Chihuahua

29,963,095,245

29,563,966,000

-399,129,245

-1.3%

Ciudad de México

96,592,153,627

96,254,665,127

-337,488,500

-0.3%

Durango

13,451,190,456

13,721,338,817

270,148,361

2.0%

Guanajuato

44,074,035,638

44,859,267,646

785,232,008

1.8%

Guerrero

23,726,053,637

23,872,219,943

146,166,306

0.6%

Hidalgo

20,973,066,718

21,304,494,519

331,427,801

1.6%

Jalisco

66,797,673,448

66,791,031,046

-6,642,402

-0.0%

México

140,803,864,188

141,195,662,245

391,798,057

0.3%

Michoacán

33,022,123,995

32,983,475,730

-38,648,265

-0.1%

Morelos

13,681,711,559

13,709,478,786

27,767,227

0.2%

Nayarit

8,990,455,876

8,934,618,411

-55,837,465

-0.6%

Nuevo León

48,983,018,959

49,301,161,096

318,142,137

0.6%

Oaxaca

28,623,042,260

28,423,357,644

-199,684,616

-0.7%

Puebla

44,828,003,258

45,312,167,295

484,164,037

1.1%

Querétaro

17,910,011,394

17,869,828,907

-40,182,487

-0.2%

Quintana Roo

14,007,803,127

13,338,472,488

-669,330,639

-4.8%

San Luis Potosí

19,962,613,181

19,637,196,287

-325,416,894

-1.6%

Sinaloa

22,469,429,770

22,389,883,612

-79,546,158

-0.4%

Sonora

22,634,638,230

22,561,948,145

-72,690,085

-0.3%

Tabasco

23,458,339,123

22,804,331,914

-654,007,209

-2.8%

Tamaulipas

25,886,278,093

26,157,290,074

271,011,981

1.0%

Tlaxcala

10,071,645,077

10,058,525,891

-13,119,186

-0.1%

Veracruz

58,846,220,782

58,865,543,726

19,322,944

0.0%

Yucatán

16,762,515,221

16,785,915,952

23,400,731

0.1%

Zacatecas

11,566,719,987

11,986,112,387

419,392,400

3.6%

Totals

983,803,635,614

983,768,081,002

-35,554,614

-0.0%

Table 34.

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/ S 5)100)

Aguascalientes

2,207,122,394

2,325,992,855

1.053858

1,503,564

1,584,542

1.143138

Baja California

12,057,564,919

13,420,132,605

1.113005

3,778,283

4,205,249

3.033797

Baja California Sur

2,462,231,484

2,519,870,154

1.023409

881,164

901,791

0.650580

Campeche

521,998,784

517,415,843

0.991220

925,978

917,848

0.662164

Coahuila

4,352,564,104

4,784,874,505

1.099323

3,452,989

3,795,951

2.738517

Colima

1,484,931,675

1,573,298,254

1.059509

728,776

772,145

0.557049

Chiapas

1,744,005,137

1,815,319,906

1.040891

5,975,155

6,219,487

4.486932

Chihuahua

8,865,227,370

9,521,809,148

1.074063

3,976,037

4,270,513

3.080881

Ciudad de México

31,486,327,492

33,493,698,824

1.063754

9,350,964

9,947,123

7.176164

Durango

1,334,905,929

1,513,863,761

1.134060

1,944,614

2,205,309

1.590979

Guanajuato

8,541,908,458

8,649,635,331

1.012612

6,345,807

6,425,838

4.635799

Guerrero

0.689453

Baja California

64,563,616

63,006,731

0.975886

108,440

105,825

0.134116

Baja California Sur

0.000000

Campeche

238,229,868

240,304,225

1.008707

928,363

936,447

1.186790

Coahuila

626,583,136

731,139,070

1.166867

1,071,443

1,250,231

1.584459

Colima

0.000000

Chiapas

151,765,175

156,311,631

1.029957

1,915,949

1,973,345

2.500886

Chihuahua

2,936,630,440

3,253,691,495

1.107968

3,489,381

3,866,121

4.899663

Ciudad de México

22,934,902,848

24,536,059,160

1.069813

9,209,944

9,852,919

12.486928

Durango

515,767,637

591,384,511

1.146610

1,832,650

2,101,335

2.663092

Guanajuato

3,290,880,902

3,510,856,000

1.066844

6,064,973

6,470,379

8.200124

Guerrero

562,613,139

502,643,134

0.893408

1,557,902

1,391,842

1.763927

Hidalgo

304,610,567

460,063,868

1.510335

880,511

1,329,866

1.685383

Jalisco

5,614,470,106

5,994,527,934

1.067693

7,379,687

7,879,237

9.985616

México

6,175,757,842

6,405,916,557

1.037268

14,072,266

14,596,713

18.498894

Michoacán

3,155,214

4,427,448

1.403216

64,450

90,437

0.114614

Morelos

155,682,685

165,049,845

1.060168

548,429

581,427

0.736862

Nayarit

12,192,499

15,609,304

1.280238

217,392

278,314

0.352716

Nuevo León

3,030,052,090

3,260,574,368

1.076079

4,641,448

4,994,563

6.329774

Oaxaca

124,504,172

151,638,244

1.217937

270,955

330,006

0.418228

Puebla

0.000000

Querétaro

3,240,524,420

3,336,424,285

1.029594

2,368,467

2,438,559

3.090466

Quintana Roo

0.000000

San Luis Potosí

157,978,906

163,033,288

1.031994

1,089,371

1,124,224

1.424767

Sinaloa

2,243,667,997

2,127,337,721

0.948152

3,026,943

2,870,001

3.637247

Sonora

1,267,542,782

1,328,728,375

1.048271

1,557,739

1,632,933

2.069469

Tabasco

363,183,203

361,732,483

0.996006

2,402,598

2,393,001

3.032729

Tamaulipas

574,363,209

604,762,668

1.052927

2,463,938

2,594,347

3.287902

Tlaxcala

0.000000

Veracruz

1,130,373,540

1,144,800,929

1.012763

6,149,695

6,228,186

7.893185

Yucatán

0.000000

Zacatecas

305,684,931

377,035,752

1.233413

852,585

1,051,589

1.332714

Totales

56,264,859,141

59,760,060,977

1.062121

74,642,136

78,905,867

100.000000

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

Water and property tax in current pesos.

1/ Definitive coefficients.

Table 36.

Distribution and integration of the Municipal Development Fund

by the definitive adjustment of 2025.

(Pesos)

Municipal Development Fund

Total

of 2013

Growth 2025

Entities

70% first part

30% second part

Subtotal

Aguascalientes

513,972,045

222,097,088

57,407,902

279,504,990

793,477,035

Baja California

353,272,155

589,427,874

11,167,260

600,595,134

953,867,289

Baja California Sur

159,373,473

126,399,401

285,772,873

Campeche

238,717,319

128,650,029

98,819,133

227,469,161

466,186,480

Coahuila

364,557,820

532,058,711

131,931,464

663,990,174

1,028,547,994

Colima

276,062,509

108,227,503

384,290,012

Chiapas

478,475,042

871,753,246

208,238,550

1,079,991,796

1,558,466,838

Chihuahua

479,954,414

598,575,584

407,974,939

1,006,550,523

1,486,504,937

Ciudad de México

2,641,002,434

1,394,236,586

1,039,735,597

2,433,972,183

5,074,974,617

Durango

467,230,459

309,106,777

221,744,781

530,851,558

998,082,016

Guanajuato

769,435,845

900,676,293

682,790,927

1,583,467,220

2,352,903,065

Guerrero

353,811,052

491,209,764

146,875,053

638,084,817

991,895,869

Hidalgo

1,034,263,867

513,019,294

140,334,989

653,354,283

1,687,618,150

Jalisco

880,986,667

1,324,425,266

831,461,558

2,155,886,824

3,036,873,491

México

1,447,859,501

2,653,159,084

1,540,327,513

4,193,486,597

5,641,346,099

Michoacán

1,081,673,745

742,676,467

9,543,454

752,219,921

1,833,893,666

Morelos

450,376,508

284,831,606

61,355,463

346,187,069

796,563,577

Nayarit

415,784,114

194,453,545

29,369,218

223,822,763

639,606,877

Nuevo León

493,994,608

970,839,192

527,054,497

1,497,893,689

1,991,888,298

Oaxaca

1,138,210,309

589,696,109

34,824,110

624,520,220

1,762,730,529

Puebla

1,138,475,936

974,785,740

2,113,261,675

Querétaro

538,602,738

369,189,950

257,330,540

626,520,490

1,165,123,227

Quintana Roo

357,896,942

274,784,593

632,681,535

San Luis Potosí

577,552,596

417,410,404

118,634,502

536,044,906

1,113,597,502

Sinaloa

359,349,179

438,093,163

302,858,738

740,951,901

1,100,301,080

Sonora

301,309,082

480,810,609

172,316,274

653,126,883

954,435,965

Tabasco

549,636,938

347,368,054

252,522,967

599,891,021

1,149,527,959

Tamaulipas

594,110,601

549,094,626

273,770,188

822,864,814

1,416,975,415

Tlaxcala

376,712,526

211,378,997

588,091,523

Veracruz

1,004,261,599

1,220,663,494

657,233,340

1,877,896,833

2,882,158,433

Yucatán

710,827,142

346,489,770

1,057,316,912

Zacatecas

791,761,886

253,127,266

110,969,648

364,096,914

1,155,858,799

Totales

21,339,511,050

19,428,716,081

8,326,592,606

27,755,308,688

49,094,819,738

Table 37.

Differences in Participations of the Municipal Development Fund

by the definitive adjustment of 2025.

(Pesos)

Differences

Entities

Preliminary

Definitive

Absolute

Rel %

Aguascalientes

792,743,579

793,477,035

733,456

0.1%

Baja California

954,379,912

953,867,289

-512,623

-0.1%

Baja California Sur

284,859,327

285,772,873

913,546

0.3%

Campeche

467,657,473

466,186,480

-1,470,993

-0.3%

Coahuila

1,028,773,277

1,028,547,994

-225,283

-0.0%

Colima

383,703,839

384,290,012

586,173

0.2%

Chiapas

1,553,901,997

1,558,466,838

4,564,841

0.3%

Chihuahua

1,480,548,848

1,486,504,937

5,956,089

0.4%

Ciudad de México

5,077,556,857

5,074,974,617

-2,582,240

-0.1%

Durango

995,425,622

998,082,016

2,656,394

0.3%

Guanajuato

2,351,145,617

2,352,903,065

1,757,448

0.1%

Guerrero

994,999,644

991,895,869

-3,103,775

-0.3%

Hidalgo

1,687,175,149

1,687,618,150

443,001

0.0%

Jalisco

3,039,239,508

3,036,873,491

-2,366,017

-0.1%

México

5,640,559,529

5,641,346,099

786,570

0.0%

Michoacán

1,835,671,628

1,833,893,666

-1,777,962

-0.1%

Morelos

795,541,733

796,563,577

1,021,844

0.1%

Nayarit

640,937,347

639,606,877

-1,330,470

-0.2%

Nuevo León

1,993,747,152

1,991,888,298

-1,858,854

-0.1%

Oaxaca

1,764,920,342

1,762,730,529

-2,189,813

-0.1%

Puebla

2,109,807,790

2,113,261,675

3,453,885

0.2%

Querétaro

1,164,342,415

1,165,123,227

780,812

0.1%

Quintana Roo

633,042,291

632,681,535

-360,756

-0.1%

San Luis Potosí

1,113,783,544

1,113,597,502

-186,042

-0.0%

Sinaloa

1,102,158,276

1,100,301,080

-1,857,196

-0.2%

Sonora

954,693,171

954,435,965

-257,206

-0.0%

Tabasco

1,149,328,111

1,149,527,959

199,848

0.0%

Tamaulipas

1,417,486,530

1,416,975,415

-511,115

-0.0%

Tlaxcala

589,904,155

588,091,523

-1,812,632

-0.3%

Veracruz

2,888,280,020

2,882,158,433

-6,121,587

-0.2%

Yucatán

1,056,434,805

1,057,316,912

882,107

0.1%

Zacatecas

1,154,000,298

1,155,858,799

1,858,501

0.2%

Totales

49,096,749,786

49,094,819,738

-1,930,049

-0.0%

Table 38.

Amounts of the special tax on production and services for the 2024 exercise.

(Pesos)

Beverages

Tobacco

Entities

Alcoholic

Beer

Cigars

Total

Aguascalientes

378,523,060

1,548,004,210

350,742,238

2,277,269,508

Baja California

2,930,279,416

4,401,087,857

1,357,098,706

8,688,465,979

Baja California Sur

688,456,354

1,056,752,174

318,309,292

2,063,517,820

Campeche

77,557,599

932,633,644

63,706,292

1,073,897,535

Coahuila

551,712,371

2,344,092,582

859,672,680

3,755,477,633

Colima

360,150,249

493,361,498

273,504,268

1,127,016,015

Chiapas

318,210,254

2,221,590,324

120,249,225

2,660,049,803

Chihuahua

966,359,962

4,599,921,677

1,162,846,492

6,729,128,131

Ciudad de México

11,870,962,434

3,570,405,994

3,217,094,955

18,658,463,383

Durango

172,183,856

1,861,121,103

294,319,517

2,327,624,476

Guanajuato

1,949,072,644

3,817,187,248

1,292,105,814

7,058,365,706

Guerrero

289,235,045

1,958,311,753

213,403,504

2,460,950,302

Hidalgo

1,395,495,415

1,134,958,937

655,862,137

3,186,316,489

Jalisco

7,083,298,541

3,786,417,834

2,728,613,295

13,598,329,670

México

5,253,399,244

9,901,776,890

5,114,121,129

20,269,297,263

Michoacán

1,134,910,033

2,984,824,878

1,035,188,175

5,154,923,086

Morelos

254,461,604

1,020,680,750

238,598,080

1,513,740,434

Nayarit

215,424,116

1,414,237,148

213,066,730

1,842,727,994

Nuevo León

3,542,170,215

6,351,074,133

2,374,260,639

12,267,504,987

Oaxaca

207,307,398

2,323,945,745

206,811,859

2,738,065,002

Puebla

1,471,760,339

2,791,993,388

604,745,513

4,868,499,240

Querétaro

1,483,681,818

1,700,171,961

908,323,731

4,092,177,510

Quintana Roo

2,128,319,501

2,229,238,818

318,163,067

4,675,721,386

San Luis Potosí

392,867,559

1,741,390,716

622,072,724

2,756,330,999

Sinaloa

437,688,194

2,283,847,361

654,034,353

3,375,569,908

Sonora

394,507,361

5,036,589,891

923,791,770

6,354,889,025

Tabasco

321,191,015

1,711,838,944

478,363,606

2,511,393,565

Tamaulipas

359,410,700

3,103,016,241

744,723,987

4,207,150,928

Tlaxcala

88,231,621

554,441,162

212,180,017

854,852,800

Veracruz

1,946,582,348

4,277,284,952

825,760,009

7,049,627,309

Yucatán

499,694,088

2,124,627,629

592,324,680

3,216,646,397

Zacatecas

159,128,981

1,260,977,040

99,498,642

1,519,604,663

Totales

49,322,233,335

86,537,804,482

29,073,557,126

164,933,594,943

Note: The amounts for these concepts do not correspond to the figures registered in the 2024 Federal Public Account, as the figures in this table refer to the tax levied. The tax levied is used as a variable to determine the participation coefficients for these concepts.

Definitive figures.

Table 39.

Coefficients of specific participations in the

special tax on production and services of 2025.

Tobacco

Beverages

Cigars

Beer

Alcoholic

Entities

(8%)

(20%)

Aguascalientes

1.206396

1.788818

0.767449

Baja California

4.667811

5.085740

5.941092

Baja California Sur

1.094841

1.221145

1.395834

Campeche

0.219121

1.077718

0.157247

Coahuila

2.956889

2.708750

1.118588

Colima

0.940732

0.570111

0.730199

Chiapas

0.413603

2.567191

0.645166

Chihuahua

3.999671

5.315505

1.959279

Ciudad de México

11.065364

4.125834

24.068177

Durango

1.012327

2.150645

0.349100

Guanajuato

4.444265

4.411005

3.951712

Guerrero

0.734012

2.262955

0.586419

Hidalgo

2.255872

1.311518

2.829344

Jalisco

9.385206

4.375449

14.361269

México

17.590284

11.442140

10.651179

Michoacán

3.560583

3.449157

2.301011

Morelos

0.820670

1.179462

0.515917

Nayarit

0.732854

1.634242

0.436769

Nuevo León

8.166392

7.339075

7.181691

Oaxaca

0.711340

2.685469

0.420312

Puebla

2.080053

3.226328

2.983969

Querétaro

3.124226

1.964658

3.008140

Quintana Roo

1.094338

2.576029

4.315132

San Luis Potosí

2.139651

2.012289

0.796532

Sinaloa

2.249585

2.639133

0.887405

Sonora

3.177429

5.820104

0.799857

Tabasco

1.645356

1.978140

0.651209

Tamaulipas

2.561517

3.585735

0.728699

Tlaxcala

0.729804

0.640692

0.178888

Veracruz

2.840244

4.942678

3.946663

Yucatán

2.037331

2.455144

1.013121

Zacatecas

0.342231

1.457140

0.322631

Totales

100.000000

Definitive coefficients

Table 40.

Participations in the special tax on production and services

by the definitive adjustment of 2025.

(Pesos)

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

Total

Aguascalientes

47,794,631

172,824,396

39,824,062

260,443,089

Baja California

184,927,917

491,352,251

308,291,996

984,572,164

Baja California Sur

43,375,087

117,979,367

72,431,858

233,786,312

Campeche

8,681,072

104,122,357

8,159,763

120,963,193

Coahuila

117,145,111

261,702,380

58,045,150

436,892,641

Colima

37,269,636

55,080,537

37,891,076

130,241,249

Chiapas

16,386,014

248,025,816

33,478,607

297,890,437

Chihuahua

158,457,730

513,550,727

101,669,841

773,678,298

Ciudad de México

438,384,229

398,612,134

1,248,933,014

2,085,929,377

Durango

40,106,070

207,781,820

18,115,305

266,003,194

Guanajuato

176,071,524

426,163,623

205,060,136

807,295,283

Guerrero

29,079,879

218,632,511

30,430,152

278,142,542

Hidalgo

89,372,437

126,710,633

146,818,786

362,901,856

Jalisco

371,820,245

422,728,422

745,227,310

1,539,775,977

México

696,886,501

1,105,467,675

552,705,292

2,355,059,468

Michoacán

141,062,100

333,235,888

119,402,838

593,700,827

Morelos

32,513,071

113,952,232

26,771,671

173,236,973

Nayarit

29,033,987

157,890,192

22,664,573

209,588,752

Nuevo León

323,533,633

709,055,277

372,668,463

1,405,257,373

Oaxaca

28,181,654

259,453,119

21,810,620

309,445,394

Puebla

82,406,923

311,707,532

154,842,549

548,957,004

Querétaro

123,774,649

189,812,916

156,096,796

469,684,361

Quintana Roo

43,355,161

248,879,719

223,918,533

516,153,413

San Luis Potosí

84,768,052

194,414,716

41,333,234

320,516,002

Sinaloa

89,123,370

254,976,401

46,048,771

390,148,543

Sonora

125,882,434

562,301,835

41,505,756

729,690,025

Tabasco

65,185,226

191,115,457

33,792,211

290,092,893

Tamaulipas

101,481,385

346,431,170

37,813,268

485,725,823

Tlaxcala

28,913,158

61,899,676

9,282,768

100,095,601

Veracruz

112,523,929

477,530,478

204,798,134

794,852,542

Yucatán

80,714,372

237,200,574

52,572,354

370,487,300

Zacatecas

13,558,392

140,779,718

16,741,813

171,079,924

Totales

3,961,769,578

9,661,371,550

5,189,146,701

18,812,287,829

Table 41.

Differences in participations in the special tax

on production and services

by the definitive adjustment of 2025.

(Pesos)

Differences

Entities

Preliminary

Definitive

Absolute

Rel %

Aguascalientes

260,975,306

260,443,089

-532,217

-0.2%

Baja California

985,645,127.00

984,572,164.14

-1,072,963

-0.1%

Baja California Sur

234,304,305

233,786,312

-517,993

-0.2%

Campeche

121,205,892

120,963,193

-242,699

-0.2%

Coahuila

437,088,414

436,892,641

-195,773

-0.0%

Colima

130,505,475

130,241,249

-264,226

-0.2%

Chiapas

297,959,158

297,890,437

-68,721

-0.0%

Chihuahua

775,194,243

773,678,298

-1,515,945

-0.2%

Ciudad de México

2,089,236,726

2,085,929,377

-3,307,349

-0.2%

Durango

266,434,168

266,003,194

-430,974

-0.2%

Guanajuato

808,982,507

807,295,283

-1,687,224

-0.2%

Guerrero

278,704,579

278,142,542

-562,037

-0.2%

Hidalgo

361,417,003

362,901,856

1,484,853

0.4%

Jalisco

1,536,549,350

1,539,775,977

3,226,627

0.2%

México

2,359,831,485

2,355,059,468

-4,772,017

-0.2%

Michoacán

589,356,206

593,700,827

4,344,621

0.7%

Morelos

173,412,844

173,236,973

-175,871

-0.1%

Nayarit

209,878,147

209,588,752

-289,395

-0.1%

Nuevo León

1,395,988,485

1,405,257,373

9,268,888

0.7%

Oaxaca

309,965,785

309,445,394

-520,391

-0.2%

Puebla

550,115,963

548,957,004

-1,158,959

-0.2%

Querétaro

466,809,672

469,684,361

2,874,689

0.6%

Quintana Roo

514,446,496

516,153,413

1,706,917

0.3%

San Luis Potosí

321,089,471

320,516,002

-573,469

-0.2%

Sinaloa

390,818,987

390,148,543

-670,444

-0.2%

Sonora

730,839,863

729,690,025

-1,149,838

-0.2%

Tabasco

290,658,784

290,092,893

-565,891

-0.2%

Tamaulipas

485,315,174

485,725,823

410,649

0.1%

Tlaxcala

100,268,475

100,095,601

-172,874

-0.2%

Veracruz

796,975,918

794,852,542

-2,123,376

-0.3%

Yucatán

370,869,676

370,487,300

-382,376

-0.1%

Zacatecas

171,444,143

171,079,924

-364,219

-0.2%

Totales

18,812,287,827

18,812,287,829

0.0%

Table 42.

Integration of the Taxation and Revenue Fund

by the definitive adjustment of 2025.

(Pesos)

Concepts

Amount

1) Definitive federal collectible revenue of 2025

4,909,481,973,757

2) Definitive federal collectible revenue of 2013

2,133,951,105,000

3) Growth of federal collectible revenue of 2025 (1-2)

2,775,530,868,757

4) Taxation Fund 2013

26,674,388,813

5) Taxation and Revenue Fund of 2025

61,368,524,672

6) Taxation and Revenue Fund growth 2025 (5-4)

34,694,135,859

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

10,408,240,758

6.2) Second part 10% of 2025 growth (3 x10%)

3,469,413,586

6.3) Third part 30% of 2025 growth (3 x30%)

10,408,240,758

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

10,408,240,758

7) Total Taxation and Revenue Fund of 2025 (4+6)

61,368,524,672

Table 43.

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

Taxation and Revenue Fund

for 2025

Figures

Result CV

GDP

Virtual 2024 (CV)

CV as %

Population e/

as % GDP

Participation coefficients 1/

Entities

2024

(Pesos)

of GDP

2025

by population

Aguascalientes

435,173,210

84,538,001

0.0194263

1,503,564

29,209

3.214877%

Baja California

1,292,417,521

37,618,228

0.0029107

3,778,283

10,997

1.210438%

Baja California Sur

251,902,223

30,504,917

0.0121098

881,164

10,671

1.174484%

Campeche

520,398,428

3,406,693

0.0006546

925,978

606

0.066719%

Coahuila

1,236,355,664

11,627,875

0.0009405

3,452,989

3,248

0.357441%

Colima

214,421,765

8,070,477

0.0037638

728,776

2,743

0.301910%

Chiapas

532,775,844

23,733,847

0.0044548

5,975,155

26,618

2.929716%

Chihuahua

1,282,412,409

108,048,243

0.0084254

3,976,037

33,500

3.687169%

Ciudad de México

5,019,086,938

22,903,313

0.0004563

9,350,964

4,267

0.469659%

Durango

451,314,096

178,540,863

0.0395602

1,944,614

76,929

8.467297%

Guanajuato

1,521,161,531

219,501,781

0.0144299

6,345,807

91,569

10.078647%

Guerrero

430,966,290

7,519,545

0.0017448

3,606,579

6,293

0.692622%

Hidalgo

585,823,220

10,508,421

0.0017938

3,248,649

5,827

0.641396%

Jalisco

2,528,861,330

48,754,991

0.0019279

8,739,649

16,850

1.854559%

México

3,052,582,506

179,012,878

0.0058643

17,788,768

104,319

11.481943%

Michoacán

922,949,796

22,796,557

0.0024700

4,950,874

12,228

1.345940%

Morelos

355,087,156

3,709,679

0.0010447

1,984,308

2,073

0.228172%

Nayarit

226,764,339

5,339,622

0.0023547

1,245,276

2,932

0.322741%

Nuevo León

2,698,173,018

5,399,058

0.0002001

6,152,311

1,231

0.135500%

Oaxaca

631,307,638

103,637,432

0.0164163

4,232,451

69,481

7.647513%

Puebla

1,184,829,794

127,730,913

0.0107805

6,629,599

71,471

7.866471%

Querétaro

800,779,464

112,452,568

0.0140429

2,528,745

35,511

3.908536%

Quintana Roo

512,293,497

253,079,758

0.0494013

1,905,221

94,120

10.359447

13,249,731,591

1.228646

3,452,989

4,242,501

2.980997%

Colima

2,568,041,897

2,781,620,079

1.083168

728,776

789,387

0.554663%

Chiapas

4,883,228,856

5,216,080,441

1.068162

5,975,155

6,382,435

4.484623%

Chihuahua

25,143,431,565

26,119,425,044

1.038817

3,976,037

4,130,375

2.902212%

Ciudad de México

77,114,031,038

83,248,412,524

1.079549

9,350,964

10,094,828

7.093140%

Durango

4,724,426,037

5,165,207,847

1.093298

1,944,614

2,126,044

1.493866%

Guanajuato

19,357,605,854

20,655,474,078

1.067047

6,345,807

6,771,274

4.757842%

Guerrero

4,079,783,124

4,116,571,342

1.009017

3,606,579

3,639,100

2.557017%

Hidalgo

5,537,920,984

5,795,807,597

1.046567

3,248,649

3,399,930

2.388964%

Jalisco

29,564,918,964

32,342,104,929

1.093935

8,739,649

9,560,609

6.717771%

México

43,415,670,455

50,154,698,531

1.155221

17,788,768

20,549,960

14.439448%

Michoacán

8,562,558,171

9,111,204,420

1.064075

4,950,874

5,268,101

3.701636%

Morelos

4,175,923,314

4,622,484,543

1.106937

1,984,308

2,196,504

1.543376%

Nayarit

3,326,369,086

3,580,532,424

1.076409

1,245,276

1,340,426

0.941851%

Nuevo León

38,356,668,426

40,632,791,075

1.059341

6,152,311

6,517,395

4.579454%

Oaxaca

4,309,023,387

5,023,050,899

1.165705

4,232,451

4,933,790

3.466732%

Puebla

10,446,739,981

11,122,445,539

1.064681

6,629,599

7,058,408

4.959597%

Querétaro

14,234,588,138

15,221,679,435

1.069345

2,528,745

2,704,100

1.900038%

Quintana Roo

16,507,121,750

18,124,327,099

1.097970

1,905,221

2,091,876

1.469858%

San Luis Potosí

7,040,917,889

7,487,153,499

1.063377

2,885,526

3,068,403

2.156016%

Sinaloa

12,063,229,329

12,537,579,490

1.039322

3,144,666

3,268,321

2.296488%

Sonora

12,592,644,443

13,680,442,636

1.086384

3,042,242

3,305,042

2.322291%

Tabasco

4,158,228,901

4,346,228,391

1.045211

2,554,147

2,669,624

1.875813%

Tamaulipas

12,556,348,494

13,854,166,845

1.103360

3,569,939

3,938,926

2.767690%

Tlaxcala

1,918,705,511

2,013,001,528

1.049146

1,476,723

1,549,298

1.088615%

Veracruz

13,013,156,624

14,058,779,342

1.080351

8,113,343

8,765,260

6.158918%

Yucatán

7,230,462,687

7,530,932,633

1.041556

2,402,017

2,501,835

1.757917%

Zacatecas

4,744,504,508

4,819,410,776

1.015788

1,695,685

1,722,456

1.210286%

Totales

442,827,383,901

480,820,748,194

1.085797

130,760,049

142,318,183

100.000000%

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

Source: R Public Accounts of the entities.

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

1/ Definitive coefficients.

Table 46.

Calculation of the participation coefficients for the fourth part of the growth of the Fiscalization and Revenue Fund

for 2025

ILD

R/ILD

Result

Population e/

variation IE

Participation Coefficients 1/

Entities

2024

2025

by population

(1)

(2)

(3=1/2)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

5,384,140,862

19,224,692,493

0.280064

1,503,564

421,094

1.265479%

Baja California

29,484,012,362

69,698,159,474

0.423024

3,778,283

1,598,305

4.803255%

Baja California Sur

5,736,083,240

15,284,879,103

0.375278

881,164

330,682

0.993770%

Campeche

3,605,167,152

13,914,036,519

0.259103

925,978

239,924

0.721022%

Coahuila

13,249,731,591

41,924,007,318

0.316042

3,452,989

1,091,288

3.279558%

Colima

2,781,620,079

10,601,942,259

0.262369

728,776

191,208

0.574622%

Chiapas

5,216,080,441

55,092,673,383

0.094678

5,975,155

565,717

1.700104%

Chihuahua

26,119,425,044

65,350,031,333

0.399685

3,976,037

1,589,162

4.775777%

Ciudad de México

83,248,412,524

206,012,290,234

0.404094

9,350,964

3,778,672

11.355730%

Durango

5,165,207,847

21,376,890,654

0.241626

1,944,614

469,869

1.412058%

Guanajuato

20,655,474,078

77,637,054,135

0.266052

6,345,807

1,688,313

5.073747%

Guerrero

4,116,571,342

32,847,963,617

0.125322

3,606,579

451,984

1.358309%

Hidalgo

5,795,807,597

32,370,359,911

0.179047

3,248,649

581,660

1.748015%

Jalisco

32,342,104,929

117,194,293,510

0.275970

8,739,649

2,411,881

7.248225%

México

50,154,698,531

215,402,436,905

0.232842

17,788,768

4,141,969

12.447517%

Michoacán

9,111,204,420

51,215,893,679

0.177898

4,950,874

880,751

2.646847%

Morelos

4,622,484,543

21,317,447,357

0.216840

1,984,308

430,278

1.293079%

Nayarit

3,580,532,424

15,396,171,136

0.232560

1,245,276

289,601

0.870315%

Nuevo León

40,632,791,075

109,188,543,247

0.372134

6,152,311

2,289,485

6.880400%

Oaxaca

5,023,050,899

41,587,274,164

0.120783

4,232,451

511,210

1.536296%

Puebla

11,122,445,539

66,949,274,234

0.166132

6,629,599

1,101,391

3.309920%

Querétaro

15,221,679,435

41,254,825,574

0.368967

2,528,745

933,024

2.803940%

Quintana Roo

18,124,327,099

36,942,996,349

0.490603

1,905,221

934,706

2.808995%

San Luis Potosí

7,487,153,499

32,680,620,666

0.229101

2,885,526

661,076

1.986677%

Sinaloa

12,537,579,490

42,461,485,323

0.295269

3,144,666

928,524

2.790416%

Sonora

13,680,442,636

45,235,334,205

0.302428

3,042,242

920,060

2.764980%

Tabasco

4,346,228,391

36,554,325,761

0.118898

2,554,147

303,682

0.912632%

Tamaulipas

13,854,166,845

51,091,108,020

0.271166

3,569,939

968,046

2.909188%

Tlaxcala

2,013,001,528

14,366,533,025

0.140117

1,476,723

206,915

0.621823%

Veracruz

14,058,779,342

84,930,515,950

0.165533

8,113,343

1,343,024

4.036078%

Yucatán

7,530,932,633

29,939,988,259

0.251534

2,402,017

604,190

1.815721%

Zacatecas

4,819,410,776

19,561,251,869

0.246375

1,695,685

417,775

1.255505%

Totales

480,820,748,194

1,734,605,299,667

0.277193

130,760,049

33,275,466

100.000000%

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

Source: R Public Accounts of the entities.

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

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

1/ Definitive coefficients.

Table 47.

Distribution and integration of the Fiscalization and Revenue Fund of 2025

(Pesos)

Fund of

Fiscalization 2013

Growth of the Fiscalization and Revenue Fund of 2025

First

Second

Third

Fourth

Subtotal

Total

Entity

Part

(1)

(2)

(3)

(4)

(5)

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

(7 =1+6)

Aguascalientes

230,314,193

334,612,169

1,274,539

123,169,045

131,714,053

590,769,807

821,084,000

Baja California

655,993,644

125,985,328

42,593,358

306,634,794

499,934,310

975,147,790

1,631,141,435

Baja California Sur

134,129,892

122,243,164

1,267,332

68,111,308

103,434,011

295,055,815

429,185,707

Campeche

180,684,674

6,944,287

67,551,982

75,045,753

149,542,022

330,226,696

Coahuila

500,890,697

37,203,356

101,133,795

310,269,352

341,344,312

789,950,815

1,290,841,512

Colima

138,299,540

31,423,488

57,730,685

59,808,047

148,962,220

287,261,760

Chiapas

896,844,498

304,931,843

23,656,282

466,770,410

176,950,907

972,309,442

1,869,153,940

Chihuahua

661,998,832

383,769,454

94,557,319

302,069,182

497,074,419

1,277,470,374

1,939,469,206

Ciudad de México

2,497,745,677

48,883,238

1,125,422,983

738,271,118

1,181,931,749

3,094,509,088

5,592,254,765

Durango

300,012,852

881,296,671

155,485,214

146,970,394

1,183,752,279

1,483,765,131

Guanajuato

1,212,406,879

1,049,009,845

400,138,208

495,207,625

528,087,834

2,472,443,511

3,684,850,391

Guerrero

479,074,828

72,089,780

266,140,494

141,376,045

479,606,319

958,681,147

Hidalgo

400,035,180

66,758,053

248,649,125

181,937,577

497,344,754

897,379,934

Jalisco

1,494,833,022

193,026,993

10,602,383

699,201,770

754,412,700

1,657,243,847

3,152,076,869

México

3,140,016,636

1,195,068,296

12,913,519

1,502,892,518

1,295,567,565

4,006,441,897

7,146,458,533

Michoacán

622,398,074

140,088,681

9,572,011

385,275,212

275,490,161

810,426,065

1,432,824,139

Morelos

287,195,177

23,748,733

160,638,254

134,586,821

318,973,808

606,168,985

Nayarit

202,799,168

33,591,652

98,030,165

90,584,456

222,206,273

425,005,442

Nuevo León

903,577,330

14,103,161

322,895,539

476,640,561

716,128,648

1,529,767,910

2,433,345,240

Oaxaca

598,429,795

795,971,519

360,825,819

159,901,393

1,316,698,730

1,915,128,526

Puebla

980,058,516

818,761,288

518,074,980

516,206,777

344,504,468

2,197,547,513

3,177,606,029

Querétaro

389,897,230

406,809,867

197,760,541

291,840,820

896,411,228

1,286,308,458

Quintana Roo

261,726,296

1,078,236,222

152,986,404

292,366,977

1,523,589,603

1,785,315,899

San Luis Potosí

642,146,038

105,915,066

224,403,377

206,778,136

537,096,579

1,179,242,618

Sinaloa

1,063,815,252

1,017,593,694

205,038,014

239,024,038

290,433,177

1,752,088,924

2,815,904,176

Sonora

3,012,278,741

273,196,918

582,806,607

241,709,603

287,785,751

1,385,498,879

4,397,777,620

Tabasco

1,750,332,322

42,426,136

195,239,182

94,988,896

332,654,214

2,082,986,536

Tamaulipas

549,043,317

74,064,778

12,329,846

288,067,847

302,795,259

677,257,730

1,226,301,047

Tlaxcala

209,852,225

194,422,199

113,305,700

64,720,871

372,448,770

582,300,994

Veracruz

1,220,008,250

140,339,946

2,017,641

641,034,987

420,084,708

1,203,477,281

2,423,485,531

Yucatán

824,602,417

356,823,662

3,119,229

182,968,231

188,984,592

731,895,714

1,556,498,130

Zacatecas

232,947,618

38,901,269

125,969,440

130,675,949

295,546,658

528,494,275

Totales

26,674,388,813

10,408,240,758

3,469,413,586

10,408,240,758

34,694,135,859

61,368,524,672

Table 48.

Differences of the Fiscalization and Revenue Fund (FOFIR)

by the definitive adjustment of 2025.

(Pesos)

Entities

Preliminary

Definitive

Differences

Absolute

Rel%

Aguascalientes

815,900,580

821,084,000

5,183,419

0.6%

Baja California

1,630,201,038

1,631,141,435

940,397

0.1%

Baja California Sur

426,787,753

429,185,707

2,397,954

0.6%

Campeche

330,807,133

330,226,696

-580,437

-0.2%

Coahuila

1,289,315,965

1,290,841,512

1,525,548

0.1%

Colima

296,927,814

287,261,760

-9,666,054

-3.3%

Chiapas

1,862,858,145

1,869,153,940

6,295,796

0.3%

Chihuahua

1,959,357,957

1,939,469,206

-19,888,751

-1.0%

Ciudad de México

5,595,822,370

5,592,254,765

-3,567,605

-0.1%

Durango

1,488,388,830

1,483,765,131

-4,623,699

-0.3%

Guanajuato

3,684,582,097

3,684,850,391

268,294

0.0%

Guerrero

957,098,780

958,681,147

1,582,367

0.2%

Hidalgo

896,643,968

897,379,934

735,966

0.1%

Jalisco

3,105,622,712

3,152,076,869

46,454,156

1.5%

México

7,160,780,008

7,146,458,533

-14,321,475

-0.2%

Michoacán

1,456,538,526

1,432,824,139

-23,714,387

-1.6%

Morelos

604,048,354

606,168,985

2,120,632

0.4%

Nayarit

425,428,036

425,005,442

-422,594

-0.1%

Nuevo León

2,434,711,501

2,433,345,240

-1,366,260

-0.1%

Oaxaca

1,932,868,102

1,915,128,526

-17,739,576

-0.9%

Puebla

3,174,105,007

3,177,606,029

3,501,022

0.1%

Querétaro

1,303,802,392

1,286,308,458

-17,493,934

-1.3%

Quintana Roo

1,729,312,770

1,785,315,899

56,003,129

3.2%

San Luis Potosí

1,176,124,353

1,179,242,618

3,118,265

0.3%

Sinaloa

2,790,991,032

2,815,904,176

24,913,144

0.9%

Sonora

4,389,951,262

4,397,777,620

7,826,358

0.2%

Tabasco

2,097,432,628

2,082,986,536

-14,446,092

-0.7%

Tamaulipas

1,257,564,115

1,226,301,047

-31,263,068

-2.5%

Tlaxcala

583,696,935

582,300,994

-1,395,941

-0.2%

Veracruz

2,423,415,501

2,423,485,531

70,030

0.0%

Yucatán

1,565,520,117

1,556,498,130

-9,021,987

-0.6%

Zacatecas

527,563,316

528,494,275

930,960

0.2%

Totales

61,374,169,097

61,368,524,672

-5,644,423

0.0%

Table 49.

Calculation of the participation coefficient related to the Extraction of

Oil and Gas for 2025.

Extraction of

Oil and Gas

Participation Coefficient

Entities

Gross Production 1/

(d/)

(Millions of pesos)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

301,410

31.482648

Coahuila

Colima

Chiapas

74,055

7.735110

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

495,495

51.755017

Tamaulipas

9,300

0.971372

Tlaxcala

Veracruz

77,126

8.055853

Yucatán

Zacatecas

Totales

957,385

100.000000

1/ Source: Branch 2111: Oil and gas extraction. INEGI 2024 Economic Census, published on September 5, 2025 on the INEGI website (www.inegi.org.mx).

d/ Definitive coefficients.

Table 50.

Calculation of the participation coefficient related to the Production

of Associated and Non-Associated Gas for 2025.

Production

of Associated Gas

Participation Coefficient

Entities

and Non-Associated 2024 1/

(d/)

(Millions of cubic feet)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

1,744

39.448152

Coahuila

Colima

Chiapas

1.913498

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

1,629

36.830206

Tamaulipas

282

6.369212

Tlaxcala

Veracruz

683

15.438932

Yucatán

Zacatecas

Totales

4,422

100.000000

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

d/ Definitive coefficients.

Table 51.

Distribution and integration of the Hydrocarbon Extraction Fund of 2025.

(Pesos)

Extraction of

Production

Oil

of Associated Gas

Total

Entities

Gross Production

and Non-Associated

Aguascalientes

Baja California

Baja California Sur

Campeche

383,139,288

480,078,316

863,217,604

Coahuila

Colima

Chiapas

94,135,170

23,286,998

117,422,168

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

629,851,093

448,218,298

1,078,069,391

Tamaulipas

11,821,455

77,512,388

89,333,843

Tlaxcala

Veracruz

98,038,574

187,889,581

285,928,155

Yucatán

Zacatecas

Totales

1,216,985,580

2,433,971,160

Table 52.

Differences of the Hydrocarbon Extraction Fund

by the definitive adjustment of 2025.

(Pesos)

Entities

Preliminary

Definitive

Differences

Absolute

Rel %

Aguascalientes

Baja California

Baja California Sur

Campeche

1,080,426,868

863,217,604

-217,209,264

-20.1%

Coahuila

Colima

Chiapas

72,964,399

117,422,168

44,457,769

60.9%

Chihuahua

Ciudad de México

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

900,704,799

1,078,069,391

177,364,592

19.7%

Tamaulipas

113,697,962

89,333,843

-24,364,119

-21.4%

Tlaxcala

Veracruz

266,177,133

285,928,155

19,751,022

7.4%

Yucatán

Zacatecas

Totales

2,433,971,161

2,433,971,160

-0.0%

Table 53.

Differences in participations by the definitive adjustment of 2025.

(Pesos)

Entities

Fund

Special Tax on

Fund

General

Production

Fiscalization

Extraction of

Total

Participations

Municipal

and Services

and Revenue

Hydrocarbons

Aguascalientes

-186,382,756

733,456

-532,217

5,183,419

-180,998,098

Baja California

-315,785,557

-512,623

-1,072,963

940,397

-316,430,746

Baja California Sur

73,489,677

913,546

-517,993

2,397,954

76,283,184

Campeche

-749,836,353

-1,470,993

-242,699

-580,437

-217,209,264

-969,339,746

Coahuila

314,976,602

-225,283

-195,773

1,525,548

316,081,094

Colima

-56,359,809

586,173

-264,226

-9,666,054

-65,703,916

Chiapas

288,092,743

4,564,841

-68,721

6,295,796

44,457,769

343,342,428

Chihuahua

-399,129,245

5,956,089

-1,515,945

-19,888,751

-414,577,852

Ciudad de México

-337,488,500

-2,582,240

-3,307,349

-3,567,605

-346,945,694

Durango

270,148,361

2,656,394

-430,974

-4,623,699

267,750,082

Guanajuato

785,232,008

1,757,448

-1,687,224

268,294

785,570,526

Guerrero

146,166,306

-3,103,775

-562,037

1,582,367

144,082,861

Hidalgo

331,427,801

443,001

1,484,853

735,966

334,091,621

Jalisco

-6,642,402

-2,366,017

3,226,627

46,454,156

40,672,364

México

391,798,057

786,570

-4,772,017

-14,321,475

373,491,135

Michoacán

-38,648,265

-1,777,962

4,344,621

-23,714,387

-59,795,993

Morelos

27,767,227

1,021,844

-175,871

2,120,632

30,733,832

Nayarit

-55,837,465

-1,330,470

-289,395

-422,594

-57,879,924

Nuevo León

318,142,137

-1,858,854

9,268,888

-1,366,260

324,185,911

Oaxaca

-199,684,616

-2,189,813

-520,391

-17,739,576

-220,134,396

Puebla

484,164,037

3,453,885

-1,158,959

3,501,022

489,959,985

Querétaro

-40,182,487

780,812

2,874,689

-17,493,934

-54,020,920

Quintana Roo

-669,330,639

-360,756

1,706,917

56,003,129

-611,981,349

San Luis Potosí

-325,416,894

-186,042

-573,469

3,118,265

-323,058,140

Sinaloa

-79,546,158

-1,857,196

-670,444

24,913,144

-57,160,654

Sonora

-72,690,085

-257,206

-1,149,838

7,826,358

-66,270,771

Tabasco

-654,007,209

199,848

-565,891

-14,446,092

177,364,592

-491,454,752

Tamaulipas

271,011,981

-511,115

410,649

-31,263,068

-24,364,119

215,284,328

Tlaxcala

-13,119,186

-1,812,632

-172,874

-1,395,941

-16,500,633

Veracruz

19,322,944

-6,121,587

-2,123,376

70,030

19,751,022

30,899,033

Yucatán

23,400,731

882,107

-382,376

-9,021,987

14,878,475

Zacatecas

419,392,400

1,858,501

-364,219

930,960

421,817,642

Totales

-35,554,614

-1,930,049

-5,644,423

-43,129,083

Table 54.

Participations for 0.136% of collectible federal revenue by the definitive adjustment of 2025.

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

350,151,752

Ensenada, B.C.

0.137491

9,180,163

Mexicali, B.C.

1.786599

119,289,342

Tecate, B.C.

0.849637

56,729,367

Tijuana, B.C.

2.470503

164,952,880

Baja California Sur

811,844

La Paz, B.C.S.

0.012159

811,844

Campeche

17,131,804

Cd. del Carmen, Camp.

0.256583

17,131,804

Chiapas

10,368,371

Suchiate, Chis.

0.155287

10,368,371

Chihuahua

362,933,694

Ascensión, Chih.

0.022492

1,501,800

Cd. Juárez, Chih.

5.337054

356,349,547

Ojinaga, Chih.

0.076118

5,082,347

Coahuila

184,803,116

Cd. Acuña, Coah.

0.317541

21,201,895

Piedras Negras, Coah.

2.450259

163,601,220

Colima

211,195,239

Manzanillo, Col.

3.163075

211,195,239

Guerrero

4,420,114

Acapulco, Gro.

0.066200

4,420,114

Michoacán

326,343,454

Lázaro Cárdenas, Mich.

4.887653

326,343,454

Nuevo León

118,444,697

Anáhuac, N.L.

1.773949

118,444,697

Oaxaca

6,521,396

Salina Cruz, Oax.

0.097671

6,521,396

Quintana Roo

37,300,613

Benito Juárez, Q.R.

0.163963

10,947,633

O. P. Blanco, Q.R.

0.394689

26,352,981

11,404,085

-449

-0.0%

Tuxpan, Ver.

44,965,256

44,963,488

-1,768

-0.0%

Veracruz, Ver.

305,486,245

305,474,236

-12,009

-0.0%

Yucatán

Progreso, Yuc.

34,804,138

34,802,770

-1,368

-0.0%

Total

6,677,157,973

6,676,895,484

-262,489

-0.0%

Third.- The participations of the funds and other distributable concepts, indicated in the first numeral of this

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

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

adjustments to provisional payments and the corresponding definitive adjustment for the 2026 fiscal year.

Respectfully.

Mexico City, June 16, 2026. - The Head of the Unit for Coordination with Federal Entities,

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

Undersecretariat of Finance and Public Credit, of Revenues, of Expenditures, of the Federal Tax Attorney's Office, of the

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

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

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

Fernando Renoir Baca Rivera. - Signature.

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