Agreement publishing the report on federal participable revenue and federal participations, as well as calculation procedures, for March 2026 — SHCP — MX

DOF: 15/04/2026

AGREEMENT by which the report on federal participable revenue and federal participations, as well as the calculation procedures, for the month of March 2026 is made known.

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

AGREEMENT 51/2026

AGREEMENT BY WHICH THE REPORT ON FEDERAL PARTICIPABLE REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES, FOR THE MONTH OF MARCH 2026 IS MADE KNOWN.

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

Article 31 of the Organic Law of the Federal Public Administration; Article 26 of the Law of the Tax Administration Service, and Articles 3, 6 and 11, fraction XX of the Internal Regulations of the Ministry of Finance and Public Credit, and

CONSIDERING

The integration of the federal participable revenue of the month of February 2026, with which the participations in federal revenues for the month of March 2026 were calculated, in accordance with Articles 2nd, 2nd-A, 3rd-A,

4th-A, 4th-B and 7th of the Fiscal Coordination Law, for the concept of the General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the special tax on production and services; the 0.136% of the federal participable revenue corresponding to the municipalities bordering the border or the coasts where merchandise physically enters or leaves the country that are imported or exported, and the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the border or coasts through which the exit of hydrocarbons from the country is physically carried out;

The determination of the participation coefficients of the first, second and third parts of the growth of the

General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund; the

Compensation Fund; the specific participations of the special tax on production and services; the

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

coasts where merchandise physically enters or leaves the country that are imported or exported, and the

transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering

the border or coasts through which the exit of hydrocarbons from the country is physically carried out, with

which the distribution of the participations of March 2026 was carried out, in accordance with Articles 2nd, 2nd-A, 3rd- A, 4th-A, 4th-B, 5th and 7th of the Fiscal Coordination Law, and

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

Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations of the special tax on

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

corresponding to the municipalities bordering the border

or the coasts where merchandise physically enters or leaves

the country that are imported or exported, of the month of March 2026; the calculation of the transfer of the

Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the border or

coasts

through which the exit of hydrocarbons from the country is physically carried out, of the month of March

of 2026, in

accordance with Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th and 7th of the Fiscal Coordination Law.

AGREEMENT

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

in the tables listed below, the federal participable revenue of February 2026 is made known, the participations in federal revenues for the month of March 2026, as well as the procedure followed in the

determination and integration of the same, by federal entities and, if applicable, by municipalities. The figures

corresponding to the month of March 2026 do not include deductions derived from financial commitments contracted by

the federal entities.

Table 1. Federal participable revenue of February 2026, applicable for the calculation

of participations for the month

of March 2026, in accordance with Articles 2nd and 7th of the Fiscal Coordination Law.

Table 2. Integration of the participation funds of March 2026, in accordance with the provisions of

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

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

Participations 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 Fund of

Participations 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 Fund of

Participations for 2026, in accordance with Article 2nd of the Fiscal Coordination Law.

Table 6. Reimbursement of 80% of the collection of Special Tax Bases (BET)

of 1989, which are

added to the General Participation Fund of March 2026, in accordance with Article 2nd of the Law of

Fiscal Coordination.

Table 7. Integration of the General Participation Fund of March 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 March 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 fiscal year 2024, 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 March 2026, in accordance with the

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

Table 14. Determination of the participations of gasoline and diesel of February 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 February 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 the

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 March 2026, in accordance with the

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

Table 22. Provisional participations of March 2026, in accordance with Article 7th of the Fiscal Coordination

Law.

Table 23. Determination of the coefficients of the participations for 0.136% of the federal participable

revenue for the fiscal year 2025, in accordance with Article 2nd.-A, fraction I of the Fiscal Coordination

Law.

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

of March 2026, of

conformity with Articles 2nd.-A, fraction I and 7th of the Law of

Fiscal Coordination.

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

March 2026, in accordance with Article 2nd.-A, fraction II of the Fiscal Coordination Law.

Table 1.

Federal participable revenue of February 2026,

applicable for the calculation of participations for the month of March 2026.

Concepts

Thousands of pesos

Tax Revenues

370,972,611

Rent 1/

180,523,113

Value Added

118,321,359

Special on Production and Services

51,004,856

Article 2nd, fraction I, subsection D)

37,047,345

Alcoholic Beverages

2,056,248

Beers

3,417,922

Tobacco

198,982

Energy Drinks

3,960

Telecommunications

621,431

Flavored drinks

3,133,536

Non-Basic Foods with High Caloric Density

3,536,017

Pesticides

134,617

Fossil Fuels

852,742

Violent video games

Other withholdings

2,054

Import

13,385,856

Export

Surcharges and updates

7,626,302

Not Included 2/

40,100

Mining Right

71,025

Petroleum

14,571,721

Mexican Oil Fund for Stabilization and Development 3/

14,573,604

ISR contracts and assignments 3/

-1,851

Ordinary right on hydrocarbons 4/

-32

Gross Federal Participable Revenue 5/

385,544,332

Less:

3,950,556

20% of Alcoholic Beverages

411,250

20% of Beers

683,584

8% of Tobacco

15,919

Economic Incentives

2,814,804

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

25,000

Federal Participable Revenue 6/

381,593,776

p/ Preliminary figures.

Sums may not match due to rounding.

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

Transitory Provisions of the ISR Law for 2020).

2/ Numeral 1.19 of Article 1st of the Federal Revenue Law for the Fiscal Year 2026: Taxes not included in the

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

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

4/ 85.31% of the refund paid by the SAT for balances in favor of Pemex, generated by overpayments of the additional right on

hydrocarbons corresponding to the fiscal year 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 2.

Integration of the participation funds

of March 2026.

(Pesos)

Concepts

Amount

Federal Participable Revenue

1) Federal participable revenue of March 2026

381,593,776,107

2) Federal participable revenue of 2007

110,761,689,167

3) Growth (1-2)

270,832,086,941

General Participation Fund

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

22,152,337,833

5) General participation fund growth 2026 (3 x 20%)

54,166,417,388

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

32,499,850,433

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

16,249,925,216

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

5,416,641,739

6) Total general participation fund of March 2026 (4+5)

76,318,755,221

Municipal Development Fund

7) Federal participable revenue of March 2013

177,829,258,750

8) Growth (1-7)

203,764,517,357

9) Municipal development fund base 2013

1,778,292,588

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

2,037,645,174

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

1,426,351,622

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

611,293,552

11) Total municipal development fund of March 2026 (9+10)

3,815,937,761

Participations in the Special Tax on Production and Services

12) Participations by processed tobacco

15,918,600

13) Participations by beer

683,584,352

14) Participations by alcoholic beverages

411,249,658

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

1,110,752,610

Participations for 0.136% of Federal Participable Revenue

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

518,967,536

Hydrocarbon Extraction Fund of March 2026

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

158,464,410

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

79,232,205

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

79,232,205

20) Hydrocarbon extraction fund (18+19)

158,464,410

Compensation Fund of February 2026

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

2,536,114,182

Special Tax on Production and Services of February 2026

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

461,111,669

Special Tax on Production and Services of February 2026

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

9,126

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

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

1,659

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

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

461,113,329

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/ å 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

Mexico City

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

Mexico

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 Revenues 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=( å ( 1 + 2 + 3 )/ 3 )

)

(5)

(6=4*5)

(7=(6/ å 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

Mexico City

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

Mexico

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 duties.

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 Fund

of Participations for 2026.

Taxes and

Result

duties (IE)

Population e/

IE 2024

Participation

Entities

local taxes of 2024 p/

2025

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ å 3)100)

Aguascalientes

5,384,140,862

1,519,678

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

Mexico City

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

Mexico

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 taxes and local rights at 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 Taxation Bases (BET) from 1989, which are added to the General Participation Fund for March 2026. (Pesos)

Update to Entities

80% BET June 2026 e/ from 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

26,312,054

Querétaro

1,435,730

30,932,229

Quintana Roo

53,930

1,161,900

San Luis Potosí

1,589,981

34,255,505

Sinaloa

9,406,668

202,662,899

Sonora

11,431,317

246,283,152

Tabasco

2,462,672

53,057,283

Tamaulipas

1,967,010

42,378,444

Tlaxcala

17,902

385,691

Veracruz

9,805,475

211,255,037

Yucatán

1,183,000

25,487,262

Zacatecas

853,445

18,387,131

Totals

90,307,069

1,945,629,679

e/ Estimated.

Table 7.

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

Fund

General Participation Fund growth 2026

General

First

Second

Third

Reimbursement

Entities

Participation

Part

BET

Total

from 2007

C 1

C 2

C 3

2026

Aguascalientes

253,448,939

366,488,994

185,170,877

13,725,824

1,415,136

820,249,770

Baja California

635,563,001

921,714,625

497,745,017

187,475,032

5,305,004

2,247,802,679

Baja California Sur

160,245,947

228,379,764

115,057,256

8,726,989

1,386,822

513,796,778

Campeche

226,439,168

186,990,037

114,381,211

5,556,801

1,459,447

534,826,666

Coahuila

538,189,157

881,988,396

453,216,473

79,626,305

4,035,289

1,957,055,620

Colima

164,236,610

183,955,239

89,076,111

3,478,197

581,359

441,327,517

Chiapas

1,004,369,892

1,477,983,584

713,504,366

51,629,931

13,076,175

3,260,563,948

Chihuahua

629,999,297

973,190,132

506,823,370

174,884,777

14,625,843

2,299,523,420

Mexico City

2,744,713,747

2,331,849,651

1,129,556,665

1,301,548,060

1,745,096

7,509,413,219

Durango

288,519,244

502,613,390

252,232,132

16,933,615

7,604,894

1,067,903,274

Guanajuato

855,324,839

1,613,138,659

786,570,073

220,954,203

4,602,700

3,480,590,474

Guerrero

493,273,999

890,935,483

428,817,031

24,712,783

588,977

1,838,328,273

Hidalgo

395,380,932

815,748,042

394,863,149

31,386,251

487,526

1,637,865,900

Jalisco

1,432,795,987

2,172,661,570

1,090,785,241

475,333,956

17,193,831

5,188,770,585

Mexico

2,800,368,390

4,426,185,398

2,199,930,608

1,496,707,676

391,853

10,923,583,925

Michoacán

629,287,410

1,216,076,047

620,581,932

75,506,897

4,407,749

2,545,860,034

Morelos

323,614,323

485,110,167

240,741,819

15,388,231

811,490

1,065,666,030

Nayarit

217,191,062

306,674,430

167,013,061

7,553,811

1,469,904

699,902,267

Nuevo León

1,061,831,201

1,595,279,174

800,762,734

430,125,001

5,471,196

3,893,469,305

Oaxaca

538,451,268

1,080,185,096

525,244,998

35,309,446

1,095,633

2,180,286,440

Puebla

889,073,482

1,674,035,410

814,074,273

123,602,270

2,192,671

3,502,978,107

Querétaro

376,413,841

609,534,922

320,633,406

63,805,008

2,577,686

1,372,964,862

Quintana Roo

265,685,776

456,720,865

257,205,206

58,383,466

96,825

1,038,092,137

San Luis Potosí

414,546,142

712,791,269

370,062,425

36,734,940

2,854,625

1,536,989,401

Sinaloa

533,055,947

754,489,053

369,007,925

65,954,137

16,888,575

1,739,395,637

Sonora

552,077,699

736,282,943

375,693,061

69,593,384

20,523,596

1,754,170,684

Tabasco

919,495,148

555,830,649

314,911,913

18,719,582

4,421,440

1,813,378,732

Tamaulipas

623,742,505

898,166,231

435,762,443

83,606,736

3,531,537

2,044,809,451

Tlaxcala

229,036,641

356,868,031

179,908,080

4,894,282

32,141

770,739,175

Veracruz

1,338,567,778

2,015,757,038

992,379,589

190,280,731

17,604,586

4,554,589,722

Yucatán

350,185,660

617,326,220

312,108,460

30,727,146

2,123,938

1,312,471,425

Zacatecas

267,212,803

454,899,925

196,104,312

13,776,271

1,532,261

933,525,572

Totals

22,152,337,833

32,499,850,433

16,249,925,216

5,416,641,739

162,135,807

76,480,891,028

Table 8.

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

Collection of water and property tax

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/ å 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.

Water and property tax at current pesos.

1/ Preliminary coefficients.

Table 9.

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

Property tax coordinated municipalities with the entity in its administration

Population 2020

municipalities

coordinated

administration

property tax d/

Variation

(coefficient)

Minimum Value

min (3), 2

Result

Minimum value

by population

Participation coefficients 1/

Entities

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/ å 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 at current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Development Fund for March 2026. (Pesos)

Municipal Development Fund

Total

Base 2013

Growth 2026

Entities

70% first part

30% second part

Subtotal

Aguascalientes

42,831,004

16,447,195

4,211,130

20,658,326

63,489,329

Baja California

29,439,346

43,325,335

819,169

44,144,504

73,583,851

Baja California Sur

13,281,123

9,532,047

22,813,169

Campeche

19,893,110

9,353,143

7,248,832

16,601,975

36,495,085

Coahuila

30,379,818

40,444,804

9,677,772

50,122,576

80,502,394

Colima

23,005,209

8,110,522

31,115,731

Chiapas

39,872,920

63,074,026

15,275,243

78,349,269

118,222,189

Chihuahua

39,996,201

44,025,659

29,926,814

73,952,473

113,948,675

Mexico City

220,083,536

101,815,344

76,269,327

178,084,670

398,168,206

Durango

38,935,872

22,760,715

16,265,986

39,026,701

77,962,573

Guanajuato

64,119,654

66,312,876

50,085,814

116,398,691

180,518,344

Guerrero

29,484,254

35,711,365

11,003,070

46,714,435

76,198,689

Hidalgo

86,188,656

37,351,263

10,294,209

47,645,471

133,834,127

Jalisco

73,415,556

97,277,616

60,991,480

158,269,096

231,684,651

Mexico

120,654,958

194,397,947

112,990,016

307,387,964

428,042,922

Michoacán

90,139,479

54,297,210

700,056

54,997,266

145,136,744

Morelos

37,531,376

20,870,901

4,500,702

25,371,603

62,902,979

Nayarit

34,648,676

14,388,570

2,154,365

16,542,935

51,191,611

Nuevo León

41,166,217

72,958,508

38,661,840

111,620,348

152,786,565

Oaxaca

94,850,859

42,776,824

2,554,507

45,331,331

140,182,190

Puebla

94,872,995

71,366,921

166,239,911

Querétaro

44,883,561

26,729,198

18,876,363

45,605,561

90,489,123

Quintana Roo

29,824,745

20,291,955

50,116,700

San Luis Potosí

48,129,383

30,999,149

8,702,379

39,701,528

87,830,911

Sinaloa

29,945,765

32,008,785

22,216,063

54,224,848

84,170,613

Sonora

25,109,090

35,115,348

12,640,181

47,755,529

72,864,620

Tabasco

45,803,078

25,584,473

18,523,706

44,108,179

89,911,257

Tamaulipas

49,509,217

40,541,158

20,082,286

60,623,444

110,132,661

Tlaxcala

31,392,711

15,200,455

46,593,166

Veracruz

83,688,467

88,938,993

48,482,112

137,421,106

221,109,572

Yucatán

59,235,595

25,706,130

84,941,725

Zacatecas

65,980,157

18,637,187

8,140,127

26,777,315

92,757,472

Totals

1,778,292,588

1,426,351,622

611,293,552

2,037,645,174

3,815,937,761

Table 11.

Amounts of the special tax on production and services for the 2024 exercise. (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 March 2026. (Pesos)

Tobacco

Beverages

Entities

Cigars

Beer

Alcoholic

Total

Aguascalientes

192,041

12,238,708

3,174,278

15,605,027

Baja California

743,050

34,795,036

24,437,149

59,975,234

Baja California Sur

174,283

8,354,797

5,765,837

14,294,917

Campeche

34,881

7,373,542

650,497

8,058,920

Coahuila

470,695

18,532,680

4,575,850

23,579,226

Colima

149,751

3,900,590

3,014,543

7,064,885

Chiapas

65,840

17,564,228

2,621,455

20,251,524

Chihuahua

636,692

36,367,675

8,100,481

45,104,848

Mexico City

1,761,451

28,227,193

99,160,557

129,149,201

Durango

161,148

14,714,304

1,443,862

16,319,315

Guanajuato

707,465

30,178,266

16,324,011

47,209,742

Guerrero

116,844

15,482,708

2,423,699

18,023,252

Hidalgo

359,103

8,973,157

11,494,605

20,826,865

Jalisco

1,493,993

29,934,073

58,750,574

90,178,640

Mexico

2,800,127

78,284,926

44,054,601

125,139,654

Mich

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

pc/ Per capita in pesos.

Table 16.

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

(Pesos)

No.

Entities

Non-mining per capita GDP pc/

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 per capita GDP 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

Totales

0.000069

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for February 2026.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.446394

75,836,513

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.547884

57,859,966

Hidalgo

8.147695

37,570,106

Jalisco

México

8.492396

39,159,571

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

9.847064

45,406,124

Puebla

8.166287

37,655,838

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

8.709252

40,159,524

Tamaulipas

Tlaxcala

10.861355

50,083,155

Veracruz

8.503066

39,208,771

Yucatán

Zacatecas

8.278607

38,173,760

Totales

100.000000

461,113,329

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

Totales

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 2024 1/

(Million 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

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

1,629

36.830206

Tamaulipas

282

6.369212

Tlaxcala

Veracruz

683

15.438932

Yucatán

Zacatecas

Totales

4,422

100.000000

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

Information System. Ministry of Energy.

p/ Preliminary.

Table 21.

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

(Pesos)

Oil

Gas Production

Entities

Extraction

of Associated

Total

Gross Production

and Non-Associated

Aguascalientes

Baja California

Baja California Sur

Campeche

24,944,396

31,255,640

56,200,037

Coahuila

Colima

Chiapas

6,128,698

1,516,107

7,644,805

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

41,006,641

29,181,384

70,188,026

Tamaulipas

769,639

5,046,467

5,816,106

Tlaxcala

Veracruz

6,382,830

12,232,607

18,615,437

Yucatán

Zacatecas

Totales

79,232,205

158,464,410

Table 22.

Provisional participations

for March 2026.

(Pesos)

Fund

Tax

Hydrocarbon

General

Special on

Extraction

Fund

Entities

Municipal

Production

Compensation 1/

Participations

Fomento

and Services

Hydrocarbons

Aguascalientes

820,249,770

63,489,329

15,605,027

899,344,126

Baja California

2,247,802,679

73,583,851

59,975,234

2,381,361,764

Baja California Sur

513,796,778

22,813,169

14,294,917

550,904,864

Campeche

534,826,666

36,495,085

8,058,920

56,200,037

635,580,707

Coahuila

1,957,055,620

80,502,394

23,579,226

2,061,137,240

Colima

441,327,517

31,115,731

7,064,885

479,508,133

Chiapas

3,260,563,948

118,222,189

20,251,524

7,644,805

75,836,513

3,482,518,979

Chihuahua

2,299,523,420

113,948,675

45,104,848

2,458,576,942

Mexico City

7,509,413,219

398,168,206

129,149,201

8,036,730,627

Durango

1,067,903,274

77,962,573

16,319,315

1,162,185,162

Guanajuato

3,480,590,474

180,518,344

47,209,742

3,708,318,561

Guerrero

1,838,328,273

76,198,689

18,023,252

57,859,966

1,990,410,180

Hidalgo

1,637,865,900

133,834,127

20,826,865

37,570,106

1,830,096,997

Jalisco

5,188,770,585

231,684,651

90,178,640

5,510,633,876

México

10,923,583,925

428,042,922

125,139,654

39,159,571

11,515,926,072

Michoacán

2,545,860,034

145,136,744

33,683,010

2,724,679,789

Morelos

1,065,666,030

62,902,979

10,318,429

1,138,887,438

Nayarit

699,902,267

51,191,611

13,094,447

764,188,325

Nuevo León

3,893,469,305

152,786,565

80,323,785

4,126,579,656

Oaxaca

2,180,286,440

140,182,190

20,220,410

45,406,124

2,386,095,160

Puebla

3,502,978,107

166,239,916

34,717,475

37,655,838

3,741,591,336

Querétaro

1,372,964,862

90,489,123

26,308,633

1,489,762,618

Quintana Roo

1,038,092,137

50,116,700

35,373,845

1,123,582,682

San Luis Potosí

1,536,989,401

87,830,911

17,402,203

1,642,222,515

Sinaloa

1,739,395,637

84,170,613

22,079,789

1,845,646,040

Sonora

1,754,170,684

72,864,620

43,623,793

1,870,659,096

Tabasco

1,813,378,732

89,911,257

16,489,925

70,188,026

40,159,524

2,030,127,463

Tamaulipas

2,044,809,451

110,132,661

27,861,215

5,816,106

2,188,619,432

Tlaxcala

770,739,175

46,593,166

5,239,702

50,083,155

872,655,198

Veracruz

4,554,589,722

221,109,572

50,591,552

18,615,437

39,208,771

4,884,115,055

Yucatán

1,312,471,425

84,941,725

21,284,527

1,418,697,677

Zacatecas

933,525,572

92,757,472

11,358,620

38,173,760

1,075,815,424

Totales

76,480,891,028

3,815,937,761

1,110,752,610

158,464,410

461,113,329

82,027,159,138

1/ Corresponds to the month of February 2026.

Table 23.

Determination of the participation coefficients for the 0.136% of collectible federal revenue for the 2025 fiscal year.

Collection

Coefficient

Water and

Intermediate

Participation

Entities/municipalities

2024

2023

Coefficient

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ å 4)100)

Baja California

Ensenada, B.C.

0.123704

1,650,126,125

1,432,411,998

0.142506

0.137491

Mexicali, B.C.

1.671941

3,563,758,281

3,217,693,437

1.851759

1.786599

Tecate, B.C.

0.788207

642,451,848

575,029,272

0.880624

0.849637

Tijuana, B.C.

2.308471

6,837,796,258

6,164,501,024

2.560606

2.470503

Baja California Sur

La Paz, B.C.S.

0.011429

730,291,033

662,285,163

0.012602

0.012159

Campeche

Cd. del Carmen, Camp.

0.258736

224,009,949

217,940,542

0.265941

0.256583

Chiapas

Suchiate, Chis.

0.161826

4,466,961

4,491,241

0.160951

0.155287

Chihuahua

Ascensión, Chih.

0.022395

37,520,328

36,042,562

0.023313

0.022492

Cd. Juárez, Chih.

4.960713

4,988,029,954

4,473,156,928

5.531705

5.337054

Ojinaga, Chih.

0.078607

55,401,516

55,199,675

0.078895

0.076118

Coahuila

Cd. Acuña, Coah.

0.290632

323,847,197

285,973,732

0.329122

0.317541

Piedras Negras, Coah.

2.455821

301,989,783

292,024,755

2.539623

2.450259

Colima

Manzanillo, Col.

3.262434

642,659,068

639,521,982

3.278438

3.163075

Guerrero

Acapulco, Gro.

0.072410

1,179,144,811

1,244,369,972

0.068615

0.066200

Michoacán

Lázaro Cárdenas, Mich.

4.985340

253,023,627

248,999,320

5.065913

4.887653

Nuevo León

Anáhuac, N.L.

1.469876

22,266,762

17,800,798

1.838647

1.773949

Oaxaca

Salina Cruz, Oax.

0.104984

41,577,239

43,117,538

0.101233

0.097671

Quintana Roo

Benito Juárez, Q.R.

0.163949

2,910,158,454

2,807,524,896

0.169943

0.163963

O. P. Blanco, Q.R.

0.415978

335,920,247

341,581,270

0.409084

0.394689

Sinaloa

Mazatlán, Sin.

0.248522

1,316,598,008

1,297,614,296

0.252158

0.243285

Sonora

Agua Prieta, Son.

0.148869

114,552,242

128,610,731

0.132596

0.127930

Guaymas, Son.

0.021649

273,177,567

290,200,335

0.020379

0.019662

Naco, Son.

0.067377

6,394,000

5,812,881

0.074113

0.071505

Nogales, Son.

4.037940

468,417,511

442,570,007

4.273768

4.123382

P.E. Calles (Sonoyta), Son.

0.017203

13,588,484

12,646,431

0.018484

0.017834

San Luis R.C., Son.

0.059332

197,276,589

185,092,031

0.063238

0.061013

Tamaulipas

Altamira, Tamps.

9.428701

467,702,610

440,458,790

10.011897

9.659597

Cd. Camargo, Tamps.

0.070822

20,040,313

19,955,616

0.071123

0.068620

Cd. M. Alemán, Tamps.

0.204928

26,204,293

24,331,986

0.220696

0.212930

Cd. Madero, Tamps.

1.250704

355,883,426

345,464,834

1.288423

1.243086

Matamoros, Tamps.

3.839924

673,792,508

582,468,917

4.441974

4.285669

Nuevo Laredo, Tamps.

46.692027

711,551,668

715,295,516

46.447642

44.813236

Reynosa, Tamps.

2.753885

1,215,677,493

1,000,005,893

3.347816

3.230013

Río Bravo, Tamps.

0.077860

144,659,114

124,199,726

0.090686

0.087495

Tampico, Tamps.

1.347902

592,222,549

560,015,372

1.425422

1.375264

Veracruz

Coatzacoalcos, Ver.

0.174223

319,239,105

314,180,171

0.177029

0.170799

Tuxpan, Ver.

0.640148

124,584,064

114,261,510

0.697980

0.673419

Veracruz, Ver.

4.636530

998,388,507

976,192,036

4.741954

4.575094

Yucatán

Progreso, Yuc.

0.674002

62,239,115

77,647,547

0.540252

0.521242

Total

100.000000

32,846,628,608

30,416,690,733

103.647150

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

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

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

27,215,851

Ensenada, B.C.

0.137491

713,536

Mexicali, B.C.

1.786599

9,271,868

Tecate, B.C.

0.849637

4,409,340

Tijuana, B.C.

2.470503

12,821,107

Baja California Sur

63,101

La Paz, B.C.S.

0.012159

63,101

Campeche

1,331,584

Cd. del Carmen, Camp.

0.256583

1,331,584

Chiapas

805,891

Suchiate, Chis.

0.155287

805,891

Chihuahua

28,209,339

Ascensión, Chih.

0.022492

116,729

Cd. Juárez, Chih.

5.337054

27,697,580

Ojinaga, Chih.

0.076118

395,030

Coahuila

14,363,984

Cd. Acuña, Coah.

0.317541

1,647,936

Piedras Negras, Coah.

2.450259

12,716,048

Colima

16,415,334

Manzanillo, Col.

3.163075

16,415,334

Guerrero

343,557

Acapulco, Gro.

0.066200

343,557

Michoacán

25,365,330

Lázaro Cárdenas, Mich.

4.887653

25,365,330

Nuevo León

9,206,218

Anáhuac, N.L.

1.773949

9,206,218

Oaxaca

506,881

Salina Cruz, Oax.

0.097671

506,881

Quintana Roo

2,899,223

Benito Juárez, Q.R.

0.163963

850,914

O. P. Blanco, Q.R.

0.394689

2,048,308

Sinaloa

1,262,572

Mazatlán, Sin.

0.243285

1,262,572

Sonora

22,945,250

Agua Prieta, Son.

0.127930

663,916

Guaymas, Son.

0.019662

102,040

Naco, Son.

0.071505

371,088

Nogales, Son.

4.123382

21,399,016

P.E. Calles (Sonoyta), Son.

0.017834

92,553

San Luis R.C., Son.

0.061013

316,637

Tamaulipas

337,203,875

Altamira, Tamps.

9.659597

50,130,170

Cd. Camargo, Tamps.

0.068620

356,116

Cd. M. Alemán, Tamps.

0.212930

1,105,040

Cd. Madero, Tamps.

1.243086

6,451,211

Matamoros, Tamps.

4.285669

22,241,233

Nuevo Laredo, Tamps.

44.813236

232,566,145

Reynosa, Tamps.

3.230013

16,762,717

Río Bravo, Tamps.

0.087495

454,071

Tampico, Tamps.

1.375264

7,137,172

Veracruz

28,124,471

Coatzacoalcos, Ver.

0.170799

886,392

Tuxpan, Ver.

0.673419

3,494,826

Veracruz, Ver.

4.575094

23,743,252

Yucatán

2,705,076

Progreso, Yuc.

0.521242

2,705,076

Total

100.000000

518,967,536

Collectible Federal Revenue (RFP)

381,593,776,107

0.136% of RFP

518,967,536

Table 25.

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

for March 2026.

(Pesos)

Participations to

municipalities through

which hydrocarbons

are exported

Amount of

Crude

Exported

(a)

Distribution

Coefficients

Participation

Municipalities

(1)

(2=1/ S 1)

(3)

(4=2 x 3)

Campeche, Camp.

72,845,152

8.195730%

761,325

Cd. del Carmen, Camp.

291,380,610

32.782922%

3,045,302

Cd. Madero, Tamps.

15,362,392

1.728406%

160,557

Coatzacoalcos, Ver.

187,313,834

21.074480%

1,957,670

Paraíso, Tab.

321,857,325

36.211825%

3,363,822

Piedras Negras, Coah.

58,990

0.006637%

617

Reynosa, Tamps.

0.000000%

Salina Cruz, Oax.

0.000000%

Total

888,818,303

100.000000%

9,289,293

(a) Dollars.

Calculation performed on March 10, 2026.

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

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

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

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

Respectfully.

Mexico City, April 6, 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

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

of the

Attorney General's Office of the Federation, of the

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

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

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

Fernando Renoir Baca Rivera .- Rubric.

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