Order by which the report on federal participable revenue and federal participations, as well as calculation procedures, for February 2025 and the adjustment of participations for the third four-month period of 2024 is made known — SHCP — MX

DOF: 25/03/2025

ORDER by which the report on federal participable revenue and federal participations, as well as calculation procedures, for the month of February 2025 and for the adjustment of participations of the third four-month period of 2024 is made known.

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

ORDER 40/2025

ORDER BY WHICH THE REPORT ON FEDERAL PARTICIPABLE REVENUE AND FEDERAL PARTICIPATIONS, AS WELL AS CALCULATION PROCEDURES, FOR THE MONTH OF FEBRUARY 2025 AND FOR THE ADJUSTMENT OF PARTICIPATIONS OF THE THIRD FOUR-MONTH PERIOD OF 2024 IS MADE KNOWN.

EDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, pursuant to the provisions of articles 31 of the Organic Law of the Federal Public Administration; 26 of the Law of the Tax Administration Service, and 3, 6 and 11, fraction XX of the Internal Regulations of the Secretariat of Finance and Public Credit, and

CONSIDERING

The integration of the federal participable revenue of the month of January 2025, with which the participations in federal revenues of the month of February 2025 were calculated, as well as the corresponding to the period from September to December 2024, with which the differences of the third quarterly adjustment of said exercise were calculated, in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B and 7o. 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 of the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the border or coasts through which the country's hydrocarbons are physically exported;
The determination of the participation coefficients of the first, second and third parts of the growth of the General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations in the 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 of the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the border or coasts through which the country's hydrocarbons are physically exported, with which the distribution of the participations of February 2025 and of the third quarterly adjustment of 2024 was carried out, in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. 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 in the special tax on production and services; the participations of 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, of the month of February 2025; 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 country's hydrocarbons are physically exported, of the month of February 2025 and of the third quarterly adjustment of 2024, in accordance with articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law.

ORDER

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 participable revenue of January 2025, the participations in federal revenues for the month of February 2025, as well as the procedure followed in the determination and integration of the same, by federal entities and, where applicable, by municipalities, are made known. The figures corresponding to the month of February 2025 do not include deductions derived from financial commitments contracted by the federal entities.

Table 1. Federal participable revenue of January 2025, applicable for the calculation of participations for the month of February 2025, in accordance with articles 2o. and 7o. of the Fiscal Coordination Law.
Table 2. Integration of the participation funds of February 2025, in accordance with the provisions of articles 2o., 2o.-A, 3o.-A, 4o.-A, 4o.-B, 5o. and 7o. of the Fiscal Coordination Law.
Table 3. Calculation of the participation coefficients of the first part of the growth of the General Participation Fund for 2025, in accordance with article 2o. of the Fiscal Coordination Law.
Table 4. Calculation of the participation coefficients of the second part of the growth of the General Participation Fund for 2025, in accordance with article 2o. of the Fiscal Coordination Law.
Table 5. Calculation of the participation coefficients of the third part of the growth of the General Participation Fund for 2025, in accordance with article 2o. of the Fiscal Coordination Law.
Table 6. Reimbursement of 80% of the revenue of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund of February 2025, in accordance with article 2o. of the Fiscal Coordination Law.
Table 7. Integration of the General Participation Fund of February 2025, in accordance with articles 2o., 5o. and 7o. of the Fiscal Coordination Law.
Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2025, in accordance with article 2o.-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 2024, in accordance with article 2o.-A, fraction III of the Fiscal Coordination Law.
Table 10. Distribution and integration of the Municipal Development Fund of February 2025, in accordance with articles 2o.-A, 5o. and 7o. of the Fiscal Coordination Law.
Table 11. Amounts of the special tax on production and services of the 2023 exercise, in accordance with article 3o.-A of the Fiscal Coordination Law.
Table 12. Coefficients of the specific participations in the special tax on production and services of 2024, in accordance with article 3o.-A of the Fiscal Coordination Law.
Table 13. Participations in the special tax on production and services of February 2025, in accordance with articles 3o.- A and 7o. of the Fiscal Coordination Law.
Table 14. Determination of the participations of gasoline and diesel of January 2025, in accordance with article 4o.-A of the Fiscal Coordination Law.
Table 15. Calculation of the non-mining per capita GDP by state, in accordance with article 4o.-A of the Fiscal Coordination Law.
Table 16. The ten entities with the lowest non-mining per capita GDP, in accordance with article 4o.-A of the Fiscal Coordination Law.
Table 17. Calculation of the participation coefficient of the Compensation Fund for 2025, in accordance with article 4o.-A of the Fiscal Coordination Law.
Table 18. Distribution of the Compensation Fund of January 2025, in accordance with article 4o.-A of the Fiscal Coordination Law.
Table 19. Calculation of the participation coefficient related to Oil and Gas Extraction for 2024, in accordance with article 4o.- B of the Fiscal Coordination Law.
Table 20. Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2025, in accordance with article 4o.-B of the Fiscal Coordination Law.
Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of February 2025, in accordance with article 4o.-B of the Fiscal Coordination Law.
Table 22. Provisional participations of February 2025, in accordance with article 7o. of the Fiscal Coordination Law.
Table 23. Determination of the coefficients of the participations for the 0.136% of the federal participable revenue for the 2024 exercise, in accordance with article 2o.-A, fraction I of the Fiscal Coordination Law.
Table 24. Provisional participations for the 0.136% of the federal participable revenue of February 2025, in accordance with articles 2o.-A, fraction I and 7o. of the Fiscal Coordination Law.
Table 25. Calculation and distribution of participations to municipalities through which hydrocarbons are exported of February 2025, in accordance with article 2o.-A, fraction II of the Fiscal Coordination Law.

Table 1.

Federal participable revenue of January 2025, p/ aplicable for the calculation of participations for the month of February 2025.

Concepts

Thousands of pesos

Tax Revenues

465,612,644

Income 1/

231,111,342

Value Added

145,366,028

Special on Production and Services

68,729,706

Article 2o, fraction I, subsection D)

31,916,262

Alcoholic Beverages

3,816,188

Beers

5,998,469

Tobaccos

16,975,050

Energy Drinks

5,398

Telecommunications

694,856

Flavored drinks

4,367,502

Non-Basic Foods with High Caloric Density

3,847,062

Pesticides

207,485

Fossil Fuels

898,591

Other withholdings

2,845

Importation

14,738,316

Exportation

Surcharges and updates

4,347,388

Not Included 2/

-2,211

Mining Right

1,322,076

Petroleum

18,388,294

Mexican Oil Fund for Stabilization and Development 3/

18,388,465

ISR contracts and assignments 3/

-170

Gross Federal Participable Revenue 4/

484,000,939

Less:

5,577,995

20% of Alcoholic Beverages

763,238

20% of Beers

1,199,694

8% of Tobaccos

1,358,004

Economic Incentives

2,232,060

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

25,000

Federal Participable Revenue 5/

478,422,943

p/ Preliminary figures.

Sums may not match due to rounding.

1/ Excludes ISR of public servants, as well as ISR of Alienation of Real Estate. (Fraction XIII of the Second Article of the Transitory Provisions of the ISR Law for 2020).

2/ Number 1.19 of article 1o. of the Federal Revenue Law for the Fiscal Exercise of 2025: Taxes not included in the Current Revenue Law, Caused in Previous Fiscal Exercises Pending Liquidation or Payment.

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

4/ Source: Unit of Tax Revenue Policy, of the Undersecretariat of Finance and Public Credit. SHCP.

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

Table 2.

Integration of the participation funds of February 2025.

(Pesos)

Concepts

Amount

Federal Participable Revenue

Federal participable revenue of February 2025

478,422,943,280

Federal participable revenue of 2007

110,761,689,167

Growth (1-2)

367,661,254,113

General Participation Fund

Base general participation fund 2007 (2 x 20%)

22,152,337,833

General participation fund growth 2025 (3 x 20%)

73,532,250,823

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

44,119,350,494

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

22,059,675,247

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

7,353,225,082

Total general participation fund of February 2025 (4+5)

95,684,588,656

Municipal Development Fund

Federal participable revenue of February 2013

177,829,258,750

Growth (1-7)

300,593,684,530

Base municipal development fund 2013

1,778,292,588

10)

Municipal development fund growth 2025 (8 x 1%)

3,005,936,845

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

2,104,155,792

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

901,781,054

11)

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

4,784,229,433

Participations in the Special Tax on Production and Services

12)

Participations for processed tobacco

1,358,003,960

13)

Participations for beer

1,199,693,736

14)

Participations for alcoholic beverages

763,237,567

15)

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

3,320,935,263

Participations for the 0.136% of Federal Participable Revenue

16)

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

650,655,203

Hydrocarbon Extraction Fund of February 2025

17)

Transfer of the Mexican Oil Fund for Stabilization and Development

205,051,167

18)

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

102,525,584

19)

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

102,525,584

20)

Hydrocarbon extraction fund (18+19)

205,051,167

Compensation Fund of January 2025

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

2,518,369,458

Special Tax on Production and Services of January 2025

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

457,885,356

Special Tax on Production and Services of January 2025

23) Revenue from gasoline and diesel in accordance with article 2o.-A, fraction II of the Law of the Special

4,440,830

Tax on Production and Services reported by the entities in December 2024

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

807,424

Special Tax on Production and Services reported by the entities in December 2024

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

458,692,780

Table 3.

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

Result

GDP

Variation

Population e/

variation GDP

Participation

Entities

2022

2023

2023/2022

2024

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

383,282,123

423,484,081

1.104889

1,500,412

1,657,788

1.182604

Baja California

1,142,603,193

1,249,622,611

1.093663

3,786,109

4,140,727

2.953838

Baja California Sur

219,669,422

235,778,003

1.073331

883,649

948,448

0.676587

Campeche

489,033,198

598,034,988

1.222892

941,096

1,150,859

0.820979

Coahuila

1,149,719,362

1,179,582,314

1.025974

3,354,804

3,441,942

2.455351

Colima

183,325,859

205,511,106

1.121015

733,701

822,490

0.586733

Chiapas

462,006,038

497,691,920

1.077241

5,803,144

6,251,386

4.459502

Chihuahua

1,118,360,576

1,233,960,075

1.103365

3,870,533

4,270,611

3.046493

Ciudad de México

4,293,744,112

4,717,467,388

1.098684

9,338,373

10,259,920

7.319039

Durango

384,766,924

411,812,840

1.070292

1,903,497

2,037,297

1.453331

Guanajuato

1,348,256,169

1,406,886,305

1.043486

6,330,734

6,606,032

4.712493

Guerrero

385,748,969

410,058,376

1.063019

3,607,623

3,834,971

2.735723

Hidalgo

517,530,286

544,664,791

1.052431

3,240,790

3,410,707

2.433070

Jalisco

2,226,264,286

2,385,008,623

1.071305

8,726,308

9,348,540

6.668895

México

2,691,712,375

2,886,718,990

1.072447

17,727,868

19,012,200

13.562585

Michoacán

824,738,837

880,181,618

1.067225

4,941,831

5,274,044

3.762304

Morelos

317,630,152

337,622,495

1.062942

1,979,715

2,104,323

1.501144

Nayarit

205,702,911

218,881,115

1.064064

1,248,922

1,328,933

0.948011

Nuevo León

2,343,428,703

2,502,822,694

1.068017

6,128,074

6,544,890

4.668877

Oaxaca

511,669,574

579,906,753

1.133362

4,297,758

4,870,915

3.474723

Puebla

1,023,122,372

1,099,139,450

1.074299

6,603,151

7,093,759

5.060420

Querétaro

716,340,929

765,387,320

1.068468

2,541,803

2,715,835

1.937374

Quintana Roo

429,460,083

511,382,169

1.190756

1,912,993

2,277,908

1.624973

San Luis Potosí

675,037,080

748,687,946

1.109106

2,880,503

3,194,784

2.279038

Sinaloa

660,735,354

691,620,412

1.046743

3,100,860

3,245,805

2.315435

Sonora

1,003,513,520

1,067,769,639

1.064031

3,076,858

3,273,873

2.335457

Tabasco

722,450,102

767,010,176

1.061679

2,527,412

2,683,301

1.914165

Tamaulipas

902,032,742

942,713,904

1.045099

3,574,192

3,735,386

2.664683

Tlaxcala

179,091,410

188,747,610

1.053918

1,464,291

1,543,242

1.100891

Veracruz

1,258,451,998

1,355,925,780

1.077455

8,094,410

8,721,365

6.221492

Yucatán

459,087,599

506,564,508

1.103416

2,381,597

2,627,892

1.874639

Zacatecas

287,536,039

304,920,279

1.060459

1,651,236

1,751,069

1.249146

Totals

29,516,052,297

31,855,566,279

34.645075

130,154,247

140,181,239

100.000000

Source: GDP INEGI, December 6, 2024.

GDP. In thousands of current pesos.

e/ National Employment Survey of the third quarter of 2024, published on December 2, 2024 on the INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 4.

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

Tax Revenue Growth p/

Result

Mean

Population e/

moving average

Participation

Entities

2021/2020

2022/2021

2023/2022

moving average IE

2024

by population

coefficients 1/

(1)

(2)

(3)

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

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.148

1.054

1.169

1.123

1,500,412

1,685,608

1.122764

Baja California

1.158

1.206

1.286

1.217

3,786,109

4,606,609

3.068410

Baja California Sur

1.308

1.281

1.142

1.244

883,649

1,098,884

0.731954

Campeche

1.075

1.217

1.201

1.164

941,096

1,095,421

0.729647

Coahuila

1.136

1.215

1.027

1.126

3,354,804

3,776,953

2.515786

Colima

1.223

1.106

1.089

1.139

733,701

836,028

0.556869

Chiapas

1.068

1.164

1.085

1.106

5,803,144

6,416,161

4.273732

Chihuahua

1.188

1.352

1.092

1.211

3,870,533

4,686,189

3.121418

Ciudad de México

1.090

1.140

1.105

1.112

9,338,373

10,382,443

6.915628

Durango

1.112

1.128

1.320

1.186

1,903,497

2,257,992

1.504023

Guanajuato

1.171

1.203

1.114

1.163

6,330,734

7,360,819

4.902958

Guerrero

1.021

1.200

1.078

1.100

3,607,623

3,966,788

2.642232

Hidalgo

1.173

1.089

1.220

1.161

3,240,790

3,761,334

2.505382

Jalisco

1.154

1.171

1.150

1.158

8,726,308

10,109,304

6.733693

México

1.164

1.127

1.111

1.134

17,727,868

20,098,676

13.387500

Michoacán

1.055

1.406

0.976

1.146

4,941,831

5,660,967

3.770706

Morelos

1.177

1.130

1.091

1.133

1,979,715

2,242,618

1.493783

Nayarit

1.229

1.424

1.143

1.265

1,248,922

1,580,188

1.052545

Nuevo León

1.108

1.286

1.136

1.176

6,128,074

7,209,214

4.801976

Oaxaca

1.179

1.135

1.138

1.151

4,297,758

4,945,570

3.294188

Puebla

1.113

1.178

1.129

1.140

6,603,151

7,526,437

5.013274

Querétaro

1.167

1.359

1.091

1.206

2,541,803

3,065,539

2.041921

Quintana Roo

1.248

1.228

1.349

1.275

1,912,993

2,438,707

1.624395

San Luis Potosí

1.080

1.186

1.222

1.162

2,880,503

3,348,408

2.230336

Sinaloa

1.140

1.128

1.061

1.110

3,100,860

3,441,092

2.292072

Sonora

1.158

1.191

1.121

1.157

3,076,858

3,559,241

2.370770

Tabasco

1.282

1.131

1.188

1.200

2,527,412

3,033,953

2.020882

Tamaulipas

1.091

1.120

1.100

1.104

3,574,192

3,944,371

2.627301

Tlaxcala

1.197

1.171

1.185

1.184

1,464,291

1,734,392

1.155259

Veracruz

1.110

1.240

1.054

1.135

8,094,410

9,184,029

6.117377

Yucatán

1.463

1.380

1.099

1.314

2,381,597

3,128,733

2.084013

Zacatecas

1.397

0.970

1.171

1.179

1,651,236

1,947,493

1.297203

Totals

1.143

1.195

1.129

37.379

130,154,247

150,130,161

100.000000

IE. Collection of local taxes and duties.

e/ National Employment Survey of the third quarter of 2024, published on December 2, 2024 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 5.

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

Taxes and

Result

duties (IE)

Population e/

IE 2023

Participation

Entities

local 2023 p/

2024

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

4,806,773,940

1,500,412

7,212,141,300,368,140

0.246841

Baja California

26,569,083,541

3,786,109

100,593,446,317,998,000

3.442887

Baja California Sur

5,427,126,085

883,649

4,795,674,537,813,470

0.164136

Campeche

3,614,139,570

941,096

3,401,252,292,571,090

0.116410

Coahuila

10,784,011,355

3,354,804

36,178,244,429,396,800

1.238228

Colima

2,568,041,897

733,701

1,884,174,907,922,160

0.064487

Chiapas

4,883,228,856

5,803,144

28,338,080,233,537,800

0.969892

Chihuahua

25,143,431,565

3,870,533

97,318,481,605,535,400

3.330799

Ciudad de México

77,114,031,038

9,338,373

720,119,585,366,421,000

24.646642

Durango

4,724,426,037

1,903,497

8,992,930,788,151,390

0.307790

Guanajuato

19,357,605,854

6,330,734

122,547,853,541,302,000

4.194294

Guerrero

4,079,783,124

3,607,623

14,718,319,431,826,600

0.503746

Hidalgo

5,537,920,984

3,240,790

17,947,238,944,408,600

0.614258

Jalisco

29,564,918,964

8,726,308

257,992,588,874,207,000

8.829993

México

43,415,670,455

17,727,868

769,667,274,963,945,000

26.342449

Michoacán

8,562,558,171

4,941,831

42,314,715,409,047,600

1.448253

Morelos

4,175,923,314

1,979,715

8,267,138,023,080,580

0.282949

Nayarit

3,326,369,086

1,248,922

4,154,375,531,750,180

0.142187

Nuevo León

38,356,668,426

6,128,074

235,052,502,507,930,000

8.044851

Oaxaca

4,309,023,387

4,297,758

18,519,139,732,420,000

0.633832

Puebla

10,446,739,981

6,603,151

68,981,401,550,365,200

2.360941

Querétaro

14,234,588,138

2,541,803

36,181,518,831,839,800

1.238340

Quintana Roo

16,507,121,750

1,912,993

31,578,008,358,299,500

1.080781

San Luis Potosí

7,040,917,889

2,880,503

20,281,385,101,672,500

0.694146

Sinaloa

12,063,229,329

3,100,860

37,406,385,296,440,700

1.280262

Sonora

12,592,644,443

3,076,858

38,745,778,795,015,500

1.326104

Tabasco

4,158,228,901

2,527,412

10,509,557,622,654,000

0.359698

Tamaulipas

12,556,348,494

3,574,192

44,878,800,336,466,800

1.536011

Tlaxcala

1,918,705,511

1,464,291

2,809,543,211,173,410

0.096159

Veracruz

13,013,156,624

8,094,410

105,333,825,106,029,000

3.605130

Yucatán

7,230,462,687

2,381,597

17,220,048,243,566,300

0.589369

Zacatecas

4,744,504,508

1,651,236

7,834,296,645,094,880

0.268135

Totals

442,827,383,901

130,154,247

2,921,775,707,838,250,000

100.000000

Source: Public Accounts of the entities.

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

e/ National Employment Survey of the third quarter of 2024, published on December 2, 2024 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 of February 2025. (Pesos)

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

20.6246

Aguascalientes

788,208

16,256,475

Baja California

2,954,803

60,941,630

Baja California Sur

772,438

15,931,225

Campeche

812,889

16,765,510

Coahuila

2,247,592

46,355,686

Colima

323,808

6,678,410

Chiapas

7,283,222

150,213,540

Chihuahua

8,146,362

168,015,458

Mexico City

971,991

20,046,926

Durango

4,235,805

87,361,784

Guanajuato

2,563,631

52,873,864

Guerrero

328,051

6,765,921

Hidalgo

271,544

5,600,486

Jalisco

9,576,691

197,515,421

Mexico

218,256

4,501,443

Michoacán

2,455,046

50,634,342

Morelos

451,987

9,322,051

Nayarit

818,713

16,885,628

Nuevo León

3,047,369

62,850,767

Oaxaca

610,250

12,586,162

Puebla

1,221,283

25,188,473

Querétaro

1,435,730

29,611,357

Quintana Roo

53,930

1,112,285

San Luis Potosí

1,589,981

32,792,722

Sinaloa

9,406,668

194,008,765

Sonora

11,431,317

235,766,341

Tabasco

2,462,672

50,791,625

Tamaulipas

1,967,010

40,568,794

Tlaxcala

17,902

369,222

Veracruz

9,805,475

202,234,000

Yucatán

1,183,000

24,398,902

Zacatecas

853,445

17,601,962

Totals

90,307,069

1,862,547,175

e/ Estimated.

Table 7.

Integration of the General Participation Fund of February 2025. (Pesos)

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

2025

Aguascalientes

253,448,939

521,756,984

247,678,113

18,150,777

1,354,706

1,042,389,519

Baja California

635,563,001

1,303,214,101

676,881,302

253,163,256

5,078,469

2,873,900,129

Baja California Sur

160,245,947

298,505,738

161,466,714

12,069,261

1,327,602

633,615,262

Campeche

226,439,168

362,210,799

160,957,809

8,559,923

1,397,126

759,564,825

Coahuila

538,189,157

1,083,285,114

554,974,209

91,049,691

3,862,974

2,271,361,145

Colima

164,236,610

258,862,949

122,843,486

4,741,898

556,534

551,241,477

Chiapas

1,004,369,892

1,967,503,447

942,771,400

71,318,370

12,517,795

3,998,480,904

Chihuahua

629,999,297

1,344,092,785

688,574,619

244,921,161

14,001,288

2,921,589,151

Mexico City

2,744,713,747

3,229,112,535

1,525,564,973

1,812,323,028

1,670,577

9,313,384,861

Durango

288,519,244

641,200,075

331,782,555

22,632,485

7,280,149

1,291,414,507

Guanajuato

855,324,839

2,079,121,493

1,081,576,698

308,415,854

4,406,155

4,328,845,040

Guerrero

493,273,999

1,206,983,342

582,867,884

37,041,555

563,827

2,320,730,607

Hidalgo

395,380,932

1,073,454,493

552,679,182

45,167,768

466,707

2,067,149,083

Jalisco

1,432,795,987

2,942,273,145

1,485,430,855

649,289,256

16,459,618

6,526,248,861

Mexico

2,800,368,390

5,983,724,413

2,953,239,103

1,937,019,565

375,120

13,674,726,591

Michoacán

629,287,410

1,659,903,932

831,805,506

106,493,331

4,219,528

3,231,709,708

Morelos

323,614,323

662,295,100

329,523,597

20,805,884

776,838

1,337,015,743

Nayarit

217,191,062

418,256,199

232,188,107

10,455,306

1,407,136

879,497,809

Nuevo León

1,061,831,201

2,059,878,270

1,059,300,213

591,556,002

5,237,564

4,777,803,250

Oaxaca

538,451,268

1,533,026,799

726,687,222

46,607,069

1,048,847

2,845,821,204

Puebla

889,073,482

2,232,624,361

1,105,912,052

173,605,308

2,099,039

4,403,314,242

Querétaro

376,413,841

854,756,872

450,441,160

91,057,931

2,467,613

1,775,137,418

Quintana Roo

265,685,776

716,927,722

358,336,264

79,472,289

92,690

1,420,514,741

San Luis Potosí

414,546,142

1,005,496,954

492,004,978

51,042,107

2,732,727

1,965,822,908

Sinaloa

533,055,947

1,021,554,713

505,623,705

94,140,549

16,167,397

2,170,542,311

Sonora

552,077,699

1,030,388,516

522,984,216

97,511,398

19,647,195

2,222,609,023

Tabasco

919,495,148

844,517,257

445,799,938

26,449,375

4,232,635

2,240,494,353

Tamaulipas

623,742,505

1,175,640,950

579,574,094

112,946,356

3,380,733

2,495,284,638

Tlaxcala

229,036,641

485,705,828

254,846,352

7,070,770

30,768

976,690,359

Veracruz

1,338,567,778

2,744,881,992

1,349,473,600

265,093,355

16,852,833

5,714,869,558

Yucatán

350,185,660

827,078,415

459,726,573

43,337,649

2,033,242

1,682,361,539

Zacatecas

267,212,803

551,115,197

286,158,768

19,716,553

1,466,830

1,125,670,152

Totals

22,152,337,833

44,119,350,494

22,059,675,247

7,353,225,082

155,212,265

95,839,800,921

Table 8.

Calculation of participation coefficients for 70% of the growth of the Municipal Development Fund for 2025. Water and property tax collection Result 2022 2023 Variation Population e/ Variation Participation Coefficients Entities 2023/2022 2024 by population participation 1/ (1) (2) (3=2/1) (4) (5=3*4) (6= (5/ S 5)100)

Aguascalientes

2,038,150,807

2,207,122,394

1.082904

1,500,412

1,624,803

1.145018

Baja California

9,819,543,381

12,057,564,919

1.227915

3,786,109

4,649,020

3.276221

Baja California Sur

2,056,148,579

2,462,231,484

1.197497

883,649

1,058,167

0.745703

Campeche

481,481,323

521,998,784

1.084152

941,096

1,020,291

0.719011

Coahuila

3,982,043,282

4,352,564,104

1.093048

3,354,804

3,666,962

2.584152

Colima

1,369,295,578

1,484,931,675

1.084449

733,701

795,662

0.560712

Chiapas

1,552,682,575

1,744,005,137

1.123221

5,803,144

6,518,211

4.593462

Chihuahua

7,698,363,017

8,865,227,370

1.151573

3,870,533

4,457,201

3.141044

Mexico City

29,594,163,376

31,486,327,492

1.063937

9,338,373

9,935,441

7.001625

Durango

1,309,258,567

1,334,905,929

1.019589

1,903,497

1,940,785

1.367695

Guanajuato

7,888,670,646

8,541,908,458

1.082807

6,330,734

6,854,964

4.830776

Guerrero

1,818,921,792

1,948,086,444

1.071012

3,607,623

3,863,806

2.722871

Hidalgo

2,139,239,802

2,273,811,624

1.062906

3,240,790

3,444,656

2.427491

Jalisco

11,642,921,010

11,989,654,420

1.029781

8,726,308

8,986,183

6.332671

Mexico

14,537,071,223

15,655,134,223

1.076911

17,727,868

19,091,339

13.453897

Michoacán

3,089,137,724

3,360,450,841

1.087828

4,941,831

5,375,863

3.788435

Morelos

1,755,085,451

1,992,262,825

1.135137

1,979,715

2,247,248

1.583663

Nayarit

926,252,229

933,018,792

1.007305

1,248,922

1,258,046

0.886560

Nuevo León

12,038,221,711

13,238,060,362

1.099669

6,128,074

6,738,854

4.748951

Oaxaca

750,013,172

785,553,577

1.047386

4,297,758

4,501,413

3.172200

Puebla

3,285,172,628

3,663,252,126

1.115087

6,603,151

7,363,085

5.188855

Querétaro

5,528,442,802

6,089,114,278

1.101416

2,541,803

2,799,582

1.972899

Quintana Roo

5,306,926,980

5,916,680,527

1.114898

1,912,993

2,132,791

1.503004

San Luis Potosí

1,993,004,246

2,449,054,350

1.228825

2,880,503

3,539,635

2.494424

Sinaloa

4,976,720,472

5,127,365,283

1.030270

3,100,860

3,194,723

2.251360

Sonora

4,215,429,086

4,498,545,546

1.067162

3,076,858

3,283,506

2.313926

Tabasco

582,915,438

584,669,981

1.003010

2,527,412

2,535,019

1.786459

Tamaulipas

4,113,340,927

4,561,458,079

1.108942

3,574,192

3,963,573

2.793178

Tlaxcala

426,348,459

451,672,513

1.059398

1,464,291

1,551,266

1.093196

Veracruz

4,235,035,707

4,628,462,870

1.092898

8,094,410

8,846,366

6.234141

Yucatán

1,628,017,833

1,925,506,884

1.182731

2,381,597

2,816,788

1.985025

Zacatecas

1,263,421,441

1,412,961,700

1.118361

1,651,236

1,846,679

1.301377

Totals

154,041,441,264

168,543,564,990

1.094144

130,154,247

141,901,928

100.000000

e/ National Employment Survey of the third quarter of 2024, published on December 2, 2024 on the INEGI website (www.inegi.org.mx).

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 9.

Calculation of participation coefficients for 30% of the growth of the Municipal Development Fund for 2024. Property tax coordinated municipalities with the entity in its administration Population 2020 municipalities coordinated administration property d/ Variation Minimum Value Result Entities (quotient) min (3), 2 Minimum value Participation Coefficients 2022 2023 2023/2022 2 by population participation 1/ RC i,t- 2 RC i,t- 1 I i,t nc i I i,t nc i CP i,t (1) (2) (3=2/1) 4= min (3)-2 (5) (6=4*5) (7= (6/ S 6)100)

Aguascalientes

165,650,891

239,178,216

1.443869

476,617

688,173

0.880795

Baja California

0.000000

Baja California Sur

0.000000

Campeche

233,059,238

238,229,868

1.022186

928,363

948,960

1.214577

Coahuila

579,068,372

626,583,136

1.082054

1,071,443

1,159,359

1.483868

Colima

0.000000

Chiapas

65,477,133

68,156,291

1.040917

1,334,122

1,388,711

1.777416

Chihuahua

2,630,321,484

2,936,630,440

1.116453

3,489,381

3,895,730

4.986159

Mexico City

21,536,204,058

22,934,902,848

1.064946

9,209,944

9,808,097

12.553418

Durango

543,306,872

515,767,637

0.949312

1,832,650

1,739,756

2.226720

Guanajuato

3,153,781,200

3,337,556,815

1.058272

6,154,531

6,513,165

8.336223

Guerrero

702,824,171

742,098,899

1.055881

2,273,799

2,400,862

3.072872

Hidalgo

0.000000

Jalisco

4,868,406,091

5,574,812,099

1.145100

7,280,141

8,336,490

10.669903

Mexico

5,572,156,952

6,175,757,842

1.108324

14,072,266

15,596,637

19.962191

Michoacán

3,221,453

3,155,214

0.979438

64,450

63,125

0.080794

Morelos

0.000000

Nayarit

8,018,175

12,192,499

1.520608

217,392

330,568

0.423095

Nuevo León

2,892,718,487

3,030,052,090

1.047476

4,641,448

4,861,804

6.222640

Oaxaca

124,628,351

124,504,172

0.999004

270,955

270,685

0.346451

Puebla

0.000000

Querétaro

2,917,404,815

3,240,524,420

1.110756

2,368,467

2,630,789

3.367156

Quintana Roo

0.000000

San Luis Potosí

154,356,437

157,601,444

1.021023

1,081,612

1,104,351

1.413462

Sinaloa

2,358,317,952

2,243,667,997

0.951385

3,026,943

2,879,788

3.685851

Sonora

933,949,430

1,117,358,058

1.196380

936,263

1,120,126

1.433653

Tabasco

354,407,128

363,183,203

1.024763

2,402,598

2,462,093

3.151241

Tamaulipas

548,686,517

573,572,609

1.045356

2,455,088

2,566,440

3.284796

Tlaxcala

0.000000

Veracruz

1,021,783,409

1,133,428,450

1.109265

6,181,752

6,857,200

8.776555

Yucatán

0.000000

Zacatecas

185,560,720

195,419,596

1.053130

482,352

507,979

0.650165

Totals

51,553,309,336

55,584,333,843

1.078191

72,252,577

78,130,885

100.000000

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

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Development Fund of February 2025. (Pesos)

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

Aguascalientes

42,831,004

24,092,964

7,942,839

32,035,802

74,866,806

Baja California

29,439,346

68,936,785

98,376,131

Baja California Sur

13,281,123

15,690,752

28,971,875

Campeche

19,893,110

15,129,117

10,952,823

26,081,940

45,975,050

Coahuila

30,379,818

54,374,584

13,381,238

67,755,822

98,135,640

Colima

23,005,209

11,798,260

34,803,469

Chiapas

39,872,920

96,653,597

16,028,401

112,681,998

152,554,919

Chihuahua

39,996,201

66,092,452

44,964,236

111,056,687

151,052,889

Mexico City

220,083,536

147,325,103

113,204,345

260,529,448

480,612,984

Durango

38,935,872

28,778,425

20,080,142

48,858,568

87,794,439

Guanajuato

64,119,654

101,647,043

75,174,480

176,821,523

240,941,177

Guerrero

29,484,254

57,293,445

27,710,575

85,004,020

114,488,274

Hidalgo

86,188,656

51,078,190

137,266,845

Jalisco

73,415,556

133,249,273

96,219,166

229,468,439

302,883,994

Mexico

120,654,958

283,090,947

180,015,257

463,106,204

583,761,162

Michoacán

90,139,479

79,714,580

728,582

80,443,161

170,582,640

Morelos

37,531,376

33,322,735

70,854,110

Nayarit

34,648,676

18,654,604

3,815,392

22,469,996

57,118,676

Nuevo León

41,166,217

99,925,336

56,114,587

156,039,923

197,206,140

Oaxaca

94,850,859

66,748,033

3,124,227

69,872,260

164,723,119

Puebla

94,872,995

109,181,596

204,054,591

Querétaro

44,883,561

41,512,873

30,364,372

71,877,245

116,760,806

Quintana Roo

29,824,745

31,625,542

61,450,288

San Luis Potosí

48,129,383

52,486,562

12,746,334

65,232,896

113,362,279

Sinaloa

29,945,765

47,372,114

33,238,303

80,610,417

110,556,182

Sonora

25,109,090

48,688,611

12,928,413

61,617,024

86,726,114

Tabasco

45,803,078

37,589,875

28,417,298

66,007,172

111,810,251

Tamaulipas

49,509,217

58,772,810

29,621,670

88,394,480

137,903,697

Tlaxcala

31,392,711

23,002,548

54,395,259

Veracruz

83,688,467

131,176,036

79,145,313

210,321,349

294,009,815

Yucatán

59,235,595

41,768,010

101,003,605

Zacatecas

65,980,157

27,382,991

5,863,062

33,246,054

99,226,211

Totals

1,778,292,588

2,104,155,792

901,781,054

3,005,936,845

4,784,229,433

Table 11.

Amounts of the special tax on production and services for the 2023 fiscal year. (Pesos)

Special Alcoholic Tobacco Entities Beverages Beer Manufactured Total

Aguascalientes

467,846,983

1,646,822,638

355,609,309

2,470,278,930

Baja California

2,996,192,467

4,501,274,109

1,412,670,362

8,910,136,939

Baja California Sur

820,857,197

919,841,734

324,791,642

2,065,490,573

Campeche

133,758,010

1,247,685,248

70,027,896

1,451,471,155

Coahuila

542,474,461

2,883,124,162

911,300,305

4,336,898,927

Colima

409,954,266

458,402,304

342,240,074

1,210,596,644

Chiapas

242,423,543

1,693,724,415

139,456,298

2,075,604,256

Chihuahua

844,294,781

4,157,989,885

1,269,568,262

6,271,852,928

Mexico City

13,120,240,573

3,239,802,029

3,128,671,440

19,488,714,042

Durango

174,801,099

1,971,719,560

314,168,594

2,460,689,253

Guanajuato

2,708,957,903

3,849,291,318

1,400,124,179

7,958,373,401

Guerrero

649,371,635

1,805,244,980

214,622,730

2,669,239,345

Hidalgo

1,740,177,364

1,081,095,891

558,276,468

3,379,549,723

Jalisco

8,191,582,539

3,789,749,585

2,996,297,449

14,977,629,573

Mexico

5,026,784,114

8,878,176,975

5,620,060,544

19,525,021,633

Michoacán

1,447,849,890

3,123,329,670

1,088,494,493

5,659,674,053

Morelos

254,017,491

964,519,755

264,301,513

1,482,838,759

Nayarit

226,438,669

1,683,172,398

120,828,939

2,030,440,006

Nuevo León

3,744,212,064

7,324,011,945

2,767,791,300

13,836,015,308

Oaxaca

236,035,313

2,219,386,780

234,614,353

2,690,036,445

Puebla

1,820,848,363

2,765,075,769

648,958,147

5,234,882,279

Querétaro

1,492,719,716

1,535,411,764

906,592,937

3,934,724,417

Quintana Roo

1,979,631,465

2,542,182,205

322,585,809

4,844,399,480

San Luis Potosí

397,985,309

1,551,230,425

612,844,172

2,562,059,906

Sinaloa

655,571,280

2,354,490,394

684,393,425

3,694,455,099

Sonora

443,309,177

4,236,928,169

905,792,434

5,586,029,780

Tabasco

365,255,880

1,716,938,418

530,966,595

2,613,160,893

Tamaulipas

475,606,225

3,365,030,167

783,891,028

4,624,527,421

Tlaxcala

87,897,464

424,258,623

216,301,361

728,457,449

Veracruz

1,921,275,151

5,114,272,924

837,343,227

7,872,891,303

Yucatán

600,420,665

2,051,595,829

656,710,964

3,308,727,458

Zacatecas

209,722,891

1,206,327,436

146,054,034

1,562,104,361

Totals

54,428,513,947

86,302,107,506

30,786,350,282

171,516,971,735

Note: The amounts for these concepts do not correspond to the figures recorded in the Federal Public Account of 2023, since the figures in this table refer to the tax assessed. The tax assessed is used as a variable to determine the participation coefficients for these concepts.

Table 12.

Coefficients for specific participations in the special tax on production and services of 2024. Tobacco Alcoholic Entities Manufactured Beer Beverages (8%) (20%) (20%)

Aguascalientes

1.155088

1.908207

0.859562

Baja California

4.588626

5.215717

5.504821

Baja California Sur

1.054986

1.065839

1.508138

Campeche

0.227464

1.445718

0.245750

Coahuila

2.960079

3.340734

0.996673

Colima

1.111662

0.531160

0.753198

Chiapas

0.452981

1.962553

0.445398

Chihuahua

4.123802

4.817947

1.551199

Mexico City

10.162528

3.754024

24.105454

Durango

1.020480

2.284671

0.321157

Guanajuato

4.547873

4.460252

4.977093

Guerrero

0.697136

2.091774

1.193073

Hidalgo

1.813390

1.252688

3.197180

Jalisco

9.732552

4.391260

15.050168

Mexico

18.255040

10.287323

9.235571

Michoacán

3.535640

3.619065

2.660094

Morelos

0.858502

1.117609

0.466699

Nayarit

0.392476

1.950326

0.416029

Nuevo León

8.990320

8.486481

6.879137

Oaxaca

0.762073

2.571648

0.433661

Puebla

2.107941

3.203949

3.345394

Querétaro

2.944789

1.779113

2.742533

Quintana Roo

1.047821

2.945678

3.637122

San Luis Potosí

1.990636

1.797442

0.731207

Sinaloa

2.223042

2.728196

1.204463

Sonora

2.942188

4.909414

0.814480

Tabasco

1.724682

1.989451

0.671075

Tamaulipas

2.546229

3.899129

0.873818

Tlaxcala

0.702589

0.491597

0.161492

Veracruz

2.719852

5.926012

3.529906

Yucatán

2.133124

2.377226

1.103136

Zacatecas

0.474412

1.397796

0.385318

Totals

100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services of February 2025. (Pesos)

Tobacco Alcoholic Entities Manufactured Beer Beverages Total

Aguascalientes

15,686,135

22,892,637

6,560,502

45,139,274

Baja California

62,313,718

62,572,636

42,014,865

166,901,219

Baja California Sur

14,326,750

12,786,807

11,510,677

38,624,234

Campeche

3,088,972

17,344,190

1,875,655

22,308,817

Coahuila

40,197,991

40,078,581

7,606,985

87,883,557

Colima

15,096,410

6,372,294

5,748,687

27,217,391

Chiapas

6,151,499

23,544,623

3,399,445

33,095,567

Chihuahua

56,001,400

57,800,610

11,839,337

125,641,346

Mexico City

138,007,531

45,036,794

183,981,883

367,026,208

Durango

13,858,161

27,409,060

2,451,193

43,718,413

Guanajuato

61,760,298

53,509,362

37,987,046

153,256,706

Guerrero

9,467,134

25,094,881

9,105,978

43,667,993

Hidalgo

24,625,902

15,028,416

24,402,076

64,056,394

Jalisco

132,168,437

52,68

4,955,484

176,381

Morelos

337,622,495

520,058

337,102,437

1,975,714

170,623

Nayarit

218,881,115

2,969,408

215,911,707

1,275,680

169,252

Nuevo León

2,502,822,694

16,696,669

2,486,126,025

6,092,924

408,035

Oaxaca

579,906,753

3,931,551

575,975,202

4,281,711

134,520

Puebla

1,099,139,450

7,181,182

1,091,958,268

6,565,074

166,328

Querétaro

765,387,320

4,840,079

760,547,241

2,512,390

302,719

Quintana Roo

511,382,169

79,309

511,302,860

1,933,662

264,422

San Luis Potosí

748,687,946

17,575,000

731,112,946

2,869,733

254,767

Sinaloa

691,620,412

4,314,974

687,305,438

3,088,878

222,510

Sonora

1,067,769,639

95,707,324

972,062,315

3,002,935

323,704

Tabasco

767,010,176

332,329,419

434,680,757

2,500,639

173,828

Tamaulipas

942,713,904

12,835,748

929,878,156

3,577,892

259,896

Tlaxcala

188,747,610

2,316,425

186,431,185

1,419,883

131,300

Veracruz

1,355,925,780

55,010,977

1,300,914,803

8,126,037

160,092

Yucatán

506,564,508

5,813,627

500,750,881

2,376,342

210,723

Zacatecas

304,920,279

35,999,147

268,921,132

1,644,586

163,519

Totales

31,855,566,279

1,061,222,191

30,794,344,088

129,625,968

237,563

PIB in thousands of pesos.

Source: GDP INEGI, December 06, 2024.

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

pc/ Per capita in pesos.

Table 16.

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

(Pesos)

No.

Entities

Non-mining GDP per capita pc/

Mexico City

Nuevo León

Coahuila

Baja California

Sonora

Chihuahua

Querétaro

Campeche

Aguascalientes

Jalisco

Colima

Baja California Sur

Quintana Roo

Tamaulipas

San Luis Potosí

Guanajuato

Sinaloa

Yucatán

Durango

Michoacán

Tabasco

Morelos

Nayarit

169,252

Hidalgo

166,675

Puebla

166,328

México

163,523

Zacatecas

163,519

Veracruz

160,092

Oaxaca

134,520

Tlaxcala

131,300

Guerrero

110,067

Chiapas

84,833

pc/ Per capita.

Table 17.

Calculation of the participation coefficient for the Compensation Fund for 2024.

Inverse

Participation Coefficients 1/

Entities

Non-mining GDP per capita pc/

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

0.000012

16.299505

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

0.000009

12.562602

Hidalgo

0.000006

8.295980

Jalisco

México

0.000006

8.455865

Michoacán

Morelos

Nayarit

0.000006

8.169632

Nuevo León

Oaxaca

0.000007

10.278991

Puebla

0.000006

8.313244

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

0.000008

10.531032

Veracruz

0.000006

8.637079

Yucatán

Zacatecas

0.000006

8.456070

Totals

0.000072

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for January 2025.

(Pesos)

Participation Coefficients 1/

Total

Entities

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.299505

74,764,653

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.562602

57,623,747

Hidalgo

8.295980

38,053,061

Jalisco

México

8.455865

38,786,442

Michoacán

Morelos

Nayarit

8.169632

37,473,512

Nuevo León

Oaxaca

10.278991

47,148,991

Puebla

8.313244

38,132,249

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

10.531032

48,305,084

Veracruz

8.637079

39,617,656

Yucatán

Zacatecas

8.456070

38,787,385

Totals

100.000000

458,692,780

1/ Preliminary coefficients.

Table 19.

Calculation of the participation coefficient related to Oil and Gas Extraction for 2024.

Oil and Gas

Extraction

Participation Coefficient p/

Entities

Gross Production 1/

(Millions of pesos)

(1)

(2=(1/ Σ 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

521,778

57.847637

Coahuila

Colima

Chiapas

20,419

2.263753

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

267,888

29.699705

Tamaulipas

35,215

3.904173

Tlaxcala

Veracruz

56,687

6.284732

Yucatán

Zacatecas

Totals

901,988

100.000000

1/ Source: Branch 2111: Oil and gas extraction. 2019 Economic Census of INEGI, published

on July 16, 2020 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

Table 20.

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

Production

of Associated

Participation Coefficient p/

Entities

and Non-Associated Gas 2024 1/

(Million cubic feet)

(1)

(2=(1/ Σ 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

Totals

4,422

100.000000

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

Energy Information System. Ministry of Energy.

p/ Preliminary.

Table 21.

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

(Pesos)

Oil

Gas Production

Entities

Extraction

of Associated

Total

Gross Production

and Non-Associated

Aguascalientes

Baja California

Baja California Sur

Campeche

59,308,627

40,444,448

99,753,074

Coahuila

Colima

Chiapas

2,320,926

1,961,825

4,282,751

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

30,449,796

37,760,384

68,210,180

Tamaulipas

4,002,777

6,530,071

10,532,848

Tlaxcala

Veracruz

6,443,458

15,828,856

22,272,314

Yucatán

Zacatecas

Totals

102,525,584

205,051,167

Table 22.

Provisional participations

of February 2025.

(Pesos)

Fund

Special Tax on

Fund

General

Production

Total

Participations

Municipal

and Services

Hydrocarbons

Compensation 1/

Aguascalientes

1,042,389,519

74,866,806

45,139,274

1,162,395,600

Baja California

2,873,900,129

98,376,131

166,901,219

3,139,177,478

Baja California Sur

633,615,262

28,971,875

38,624,234

701,211,371

Campeche

759,564,825

45,975,050

22,308,817

99,753,074

927,601,767

Coahuila

2,271,361,145

98,135,640

87,883,557

2,457,380,341

Colima

551,241,477

34,803,469

27,217,391

613,262,338

Chiapas

3,998,480,904

152,554,919

33,095,567

4,282,751

74,764,653

4,263,178,794

Chihuahua

2,921,589,151

151,052,889

125,641,346

3,198,283,386

Mexico City

9,313,384,861

480,612,984

367,026,208

10,161,024,053

Durango

1,291,414,507

87,794,439

43,718,413

1,422,927,359

Guanajuato

4,328,845,040

240,941,177

153,256,706

4,723,042,922

Guerrero

2,320,730,607

114,488,274

43,667,993

57,623,747

2,536,510,621

Hidalgo

2,067,149,083

137,266,845

64,056,394

38,053,061

2,306,525,383

Jalisco

6,526,248,861

302,883,994

299,718,636

7,128,851,491

México

13,674,726,591

583,761,162

441,809,889

38,786,442

14,739,084,084

Michoacán

3,231,709,708

170,582,640

111,734,671

3,514,027,019

Morelos

1,337,015,743

70,854,110

28,628,399

1,436,498,252

Nayarit

879,497,809

57,118,672

31,903,067

37,473,512

1,005,993,060

Nuevo León

4,777,803,250

197,206,140

276,404,836

5,251,414,227

Oaxaca

2,845,821,204

164,723,119

44,510,746

47,148,991

3,102,204,061

Puebla

4,403,314,242

204,054,591

92,596,809

38,132,249

4,738,097,891

Querétaro

1,775,137,418

116,760,806

82,266,288

1,974,164,512

Quintana Roo

1,420,514,741

61,450,288

77,328,445

1,559,293,474

San Luis Potosí

1,965,822,908

113,362,279

54,177,566

2,133,362,753

Sinaloa

2,170,542,311

110,556,182

72,111,902

2,353,210,395

Sonora

2,222,609,023

86,726,114

105,069,388

2,414,404,526

Tabasco

2,240,494,353

111,810,251

52,410,463

68,210,180

2,472,925,247

Tamaulipas

2,495,284,638

137,903,697

88,024,803

10,532,848

2,731,745,986

Tlaxcala

976,690,359

54,395,259

16,671,403

48,305,084

1,096,062,105

Veracruz

5,714,869,558

294,009,815

134,971,256

22,272,314

39,617,656

6,205,740,600

Yucatán

1,682,361,539

101,003,605

65,906,883

1,849,272,027

Zacatecas

1,125,670,152

99,226,211

26,152,693

38,787,385

1,289,836,440

Totals

95,839,800,921

4,784,229,433

3,320,935,263

205,051,167

458,692,780

104,608,709,563

1/ Corresponds to the month of January 2025.

Table 23.

Determination of the coefficients for participations by the 0.136% of the

federally distributable tax revenue for the 2024 fiscal year.

Revenue

Coefficient

Water and

Coefficient

Entities/municipalities

2023

2022

intermediate

participation

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ Σ 4)100)

Baja California

Ensenada, B.C.

0.104760

1,432,411,998

1,074,318,196

0.139678

0.123704

Mexicali, B.C.

1.555546

3,217,693,437

2,651,316,968

1.887843

1.671941

Tecate, B.C.

0.723078

575,029,272

467,186,183

0.889990

0.788207

Tijuana, B.C.

2.143212

6,164,501,024

5,068,663,779

2.606571

2.308471

Baja California Sur

La Paz, B.C.S.

0.011963

662,285,163

613,955,292

0.012905

0.011429

Campeche

Cd. del Carmen, Camp.

0.274527

217,940,542

204,796,028

0.292147

0.258736

Chiapas

Suchiate, Chis.

0.159049

4,491,241

3,909,349

0.182723

0.161826

Chihuahua

Ascensión, Chih.

0.023217

36,042,562

33,092,491

0.025287

0.022395

Cd. Juárez, Chih.

4.867764

4,473,156,928

3,887,357,240

5.601305

4.960713

Ojinaga, Chih.

0.071942

55,199,675

44,741,741

0.088758

0.078607

Coahuila

Cd. Acuña, Coah.

0.290696

285,973,732

253,324,283

0.328162

0.290632

Piedras Negras, Coah.

2.571887

292,024,755

270,850,540

2.772949

2.455821

Colima

Manzanillo, Col.

3.321310

639,521,982

576,604,503

3.683722

3.262434

Guerrero

Acapulco, Gro.

0.075919

1,244,369,972

1,155,462,160

0.081761

0.072410

Michoacán

Lázaro Cárdenas, Mich.

4.862836

248,999,320

215,103,711

5.629112

4.985340

Nuevo León

Anáhuac, N.L.

1.659439

17,800,798

17,798,152

1.659686

1.469876

Oaxaca

Salina Cruz, Oax.

0.088113

43,117,538

32,049,814

0.118541

0.104984

Quintana Roo

Benito Juárez, Q.R.

0.169266

2,807,524,896

2,567,065,746

0.185121

0.163949

O. P. Blanco, Q.R.

0.392583

341,581,270

285,502,843

0.469695

0.415978

Sinaloa

Mazatlán, Sin.

0.246195

1,297,614,296

1,138,451,282

0.280615

0.248522

Sonora

Agua Prieta, Son.

0.168003

128,610,731

128,541,873

0.168093

0.148869

Guaymas, Son.

0.021756

290,200,335

258,280,200

0.024445

0.021649

Naco, Son.

0.018273

5,812,881

1,396,154

0.076078

0.067377

Nogales, Son.

4.449576

442,570,007

431,912,356

4.559371

4.037940

P.E. Calles (Sonoyta), Son.

0.022915

12,646,431

14,918,802

0.019424

0.017203

San Luis R.C., Son.

0.069230

185,092,031

191,268,336

0.066994

0.059332

Tamaulipas

Altamira, Tamps.

8.986550

440,458,790

371,793,078

10.646257

9.428701

Cd. Camargo, Tamps.

0.078002

19,955,616

19,465,149

0.079968

0.070822

Cd. M. Alemán, Tamps.

0.228848

24,331,986

24,064,656

0.231390

0.204928

Cd. Madero, Tamps.

1.258253

345,464,834

307,802,572

1.412211

1.250704

Matamoros, Tamps.

4.129880

582,468,917

554,807,679

4.335785

3.839924

Nuevo Laredo, Tamps.

46.790687

715,295,516

634,829,458

52.721511

46.692027

Reynosa, Tamps.

2.648675

1,000,005,893

851,805,354

3.109502

2.753885

Río Bravo, Tamps.

0.084328

124,199,726

119,133,149

0.087915

0.077860

Tampico, Tamps.

1.372933

560,015,372

505,179,671

1.521961

1.347902

Veracruz

Coatzacoalcos, Ver.

0.181537

314,180,171

289,930,341

0.196721

0.174223

Tuxpan, Ver.

0.707283

114,261,510

111,806,651

0.722812

0.640148

Veracruz, Ver.

4.521091

976,192,036

843,024,773

5.235259

4.636530

Yucatán

Progreso, Yuc.

0.648879

77,647,547

66,204,135

0.761037

0.674002

Total

100.000000

30,416,690,733

26,287,714,689

112.913305

100.000000

Preliminary coefficients.

Water and property tax in current pesos.

Table 24.

Provisional participations by the 0.136% of the federally distributable tax revenue

of February 2025.

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

31,832,152

Ensenada, B.C.

0.123704

804,887

Mexicali, B.C.

1.671941

10,878,569

Tecate, B.C.

0.788207

5,128,508

Tijuana, B.C.

2.308471

15,020,188

Baja California Sur

74,363

La Paz, B.C.S.

0.011429

74,363

Campeche

1,683,478

Cd. del Carmen, Camp.

0.258736

1,683,478

Chiapas

1,052,927

Suchiate, Chis.

0.161826

1,052,927

Chihuahua

32,934,309

Ascensión, Chih.

0.022395

145,712

Cd. Juárez, Chih.

4.960713

32,277,136

Ojinaga, Chih.

0.078607

511,461

Coahuila

17,869,941

Cd. Acuña, Coah.

0.290632

1,891,012

Piedras Negras, Coah.

2.455821

15,978,928

Colima

21,227,197

Manzanillo, Col.

3.262434

21,227,197

Guerrero

471,139

Acapulco, Gro.

0.072410

471,139

Michoacán

32,437,374

Lázaro Cárdenas, Mich.

4.985340

32,437,374

Nuevo León

9,563,827

Anáhuac, N.L.

1.469876

9,563,827

Oaxaca

683,082

Salina Cruz, Oax.

0.104984

683,082

Quintana Roo

3,773,328

Benito Juárez, Q.R.

0.163949

1,066,746

O. P. Blanco, Q.R.

0.415978

2,706,583

Sinaloa

1,617,024

Mazatlán, Sin.

0.248522

1,617,024

Sonora

28,318,924

Agua Prieta, Son.

0.148869

968,623

Guaymas, Son.

0.021649

140,861

Naco, Son.

0.067377

438,394

Nogales, Son.

4.037940

26,273,065

P.E. Calles (Sonoyta), Son.

0.017203

111,932

San Luis R.C., Son.

0.059332

386,049

Tamaulipas

427,264,141

Altamira, Tamps.

9.428701

61,348,330

Cd. Camargo, Tamps.

0.070822

460,808

Cd. M. Alemán, Tamps.

0.204928

1,333,372

Cd. Madero, Tamps.

1.250704

8,137,770

Matamoros, Tamps.

3.839924

24,984,664

Nuevo Laredo, Tamps.

46.692027

303,804,105

Reynosa, Tamps.

2.753885

17,918,295

Río Bravo, Tamps.

0.077860

506,602

Tampico, Tamps.

1.347902

8,770,195

Veracruz

35,466,570

Coatzacoalcos, Ver.

0.174223

1,133,592

Tuxpan, Ver.

0.640148

4,165,155

Veracruz, Ver.

4.636530

30,167,823

Yucatán

4,385,426

Progreso, Yuc.

0.674002

4,385,426

Total

100.000000

650,655,203

Federally Distributable Tax Revenue (RFP)

478,422,943,280

0.136% of RFP

650,655,203

Table 25.

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

of February 2025.

(Pesos)

Amount of

Coefficients

Participations to municipalities for which

hydrocarbons are exported

Municipalities

Crude

Exported (a)

Distribution

(1)

(2=1/ Σ 1)

(3)

(4=2 x 3)

Campeche, Camp.

95,117,003

8.027133%

964,880

Cd. del Carmen, Camp.

380,468,012

32.108532%

3,859,522

Cd. Madero, Tamps.

18,942,060

1.598562%

192,151

Coatzacoalcos, Ver.

209,656,076

17.693337%

2,126,781

Paraíso, Tab.

416,370,538

35.138425%

4,223,722

Piedras Negras, Coah.

52,074

0.004395%

528

Reynosa, Tamps.

0.000000%

Salina Cruz, Oax.

64,337,881

5.429615%

652,653

Total

1,184,943,644

100.000000%

12,020,238

(a) Dollars.

Calculation made on February 10, 2025.

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

the tables listed below, the federally distributable tax revenue, the calculation of participations in federal

revenues and the determination of differences for the third trimester adjustment of 2024 by federative entities and, where applicable, by

municipalities are made known.

Table 26. Determination of the Federally Distributable Tax Revenue for the third trimester adjustment of 2024, in accordance with

articles 2nd and 7th of the Fiscal Coordination Law.

Table 27. Integration of participation funds for the third trimester adjustment of 2024, 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 28. Calculation of the participation coefficients of the first part of the growth of the General Participations Fund

for 2024, in accordance with article 2nd of the Fiscal Coordination Law.

Table 29. Calculation of the participation coefficients of the second part of the growth

of the General Participations Fund

for 2024, in accordance with article 2nd of the Fiscal Coordination Law.

Table 30. Calculation of the participation coefficients of the third part of the growth of the General Participations Fund

for 2024, in accordance with article 2nd of the Fiscal Coordination Law.

Table 31. Reimbursement of 80% of the revenue from Special Taxation Bases (BET) of 1989, which are added to

the General Participations Fund for the third trimester adjustment of 2024, in accordance with article 2nd of the Fiscal Coordination

Law.

Table 32. Integration of the General Participations Fund for the third trimester adjustment of 2024, in accordance with articles

2nd, 5th and 7th of the Fiscal Coordination Law.

Table 33. Differences of the General Participations Fund for the third trimester adjustment of 2024, in accordance with articles

2nd, 5th and 7th of the Fiscal Coordination Law.

Table 34. Calculation of the participation coefficients of 70% of the growth of the Municipal Development Fund for 2024,

in accordance with article 2nd-A, fraction III of the Fiscal Coordination Law.

Table 35. Calculation of the participation coefficients of 30% of the growth of the Municipal Development Fund for 2024,

in accordance with article 2nd-A, fraction III of the Fiscal Coordination Law.

Table 36. Distribution and integration of the Municipal Development Fund for the third trimester adjustment of 2024, in accordance with

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

Table 37. Differences of the Municipal Development Fund for the third trimester adjustment of 2024, in accordance with articles 2nd-A,

5th and 7th of the Fiscal Coordination Law.

Table 38. Participations in the special tax on production and services for the third trimester adjustment of 2024,

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

Table 39. Differences of participations in the special tax on production and services for the third trimester

adjustment of 2024, in accordance with articles 3rd-A and 7th of the Fiscal Coordination Law.

Table 40. Differences of participations for the third trimester adjustment of 2024.
Table 41. Participations by the 0.136% of the Federally Distributable Tax Revenue for the third trimester adjustment of 2024, in

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

Table 42. Differences of participations by the 0.136% of the Federally Distributable Tax Revenue for the third trimester

adjustment of 2024, in conformity with articles 2nd-A, fraction I and 7th of the Fiscal Coordination Law.

Table 26.

Determination of the Federally Distributable Tax Revenue p/

for the third trimester adjustment of 2024.

(Thousands of pesos)

Concepts

September

October

November

December

Total

Tax Revenues

317,777,754

344,500,043

391,231,493

353,827,208

1,407,336,499

Income Tax 1/

167,038,361

158,483,019

163,392,590

177,778,226

666,692,196

Value Added

106,671,962

110,342,008

152,159,635

106,637,342

475,810,947

Special Tax on Production and Services

26,845,118

53,716,125

58,223,942

54,163,416

192,948,600

Article 2nd, fraction I, subsection D)

9,394,142

35,445,847

40,159,853

37,647,552

122,647,394

Alcoholic Beverages

1,757,823

1,942,254

1,894,211

2,606,106

8,200,394

Beers

3,998,856

3,920,093

3,793,123

3,322,761

15,034,832

Tobaccos

3,928,927

3,849,469

3,662,684

2,253,136

13,694,216

Energy Drinks

19,691

24,278

8,349

6,303

58,621

Telecommunications

626,449

784,804

658,947

594,776

2,664,977

Flavored beverages

3,683,556

3,443,281

3,303,128

3,068,661

13,498,627

Non-Basic Foods with High Caloric Density

3,142,773

3,046,265

3,410,653

3,377,462

12,977,153

Pesticides

186,133

187,601

154,531

134,342

662,608

Fossil Fuels

105,189

1,070,116

1,176,546

1,150,234

3,502,085

Other withholdings

1,580

2,117

1,915

2,083

7,696

Import

12,067,164

14,383,202

13,572,708

11,898,635

51,921,709

Export

Surcharges and updates

5,080,897

7,539,824

4,212,240

3,324,796

20,157,757

Not Included 2/

33,308

12,017

-365,527

1,629

-318,574

Mining Rights

40,944

23,848

35,907

23,165

123,864

Petroleum

3,155,976

20,245,759

38,773,446

18,560,293

80,735,473

Mexican Oil Stabilization and Development Fund

3,156,444

20,249,432

38,774,001

18,560,441

80,740,318

ISR contracts and assignments 3/

-469

-3,673

-555

-148

-4,845

Ordinary right on hydrocarbons 4/

Special right on hydrocarbons 4/

Additional right on hydrocarbons 4/

Gross Federally Distributable Tax Revenue 5/

320,933,730

364,745,802

430,004,940

372,387,501

1,488,071,972

Less:

4,255,682

4,552,750

3,642,754

4,949,472

17,400,657

20% of Alcoholic Beverages

351,565

388,451

378,842

521,221

1,640,079

20% of Beers

799,771

784,019

758,625

664,552

3,006,966

8% of Tobaccos

314,314

307,958

293,015

180,251

1,095,537

Economic Incentives

2,765,032

3,047,323

2,187,272

3,558,448

11,558,075

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

Income Tax

25,000

100,000

Federally Distributable Tax Revenue 6/

316,678,048

360,193,052

426,362,186

367,438,029

1,470,671,315

p/ Preliminary figures.

Sums may not match due to rounding.

1/ Excludes ISR of public servants, as well as ISR on Alienation of Real Estate. (Thirteenth Fraction of the Second Article of the Transitory Provisions of the ISR Law

for 2020.

2/ Number 1.19 of article 1st of the Federal Revenue Law for the Fiscal Year 2024: Taxes not included in the Current Revenue Law, Incurred in

Previous Fiscal Years Pending Settlement or Payment.

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

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

5/ Source: Tax Revenue Policy Unit, under the Undersecretariat of Finance and Public Credit. SHCP.

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

Table 27.

Integration of participation funds

for the third quarterly adjustment of 2024.

(Pesos)

Concepts

Amount

Federal Participable Revenue

1) Federal participable revenue from September to December 2024

1,470,671,314,960

2) Federal participable revenue from September to December 2007

443,046,756,667

3) Growth (1-2)

1,027,624,558,293

General Participation Fund

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

88,609,351,333

5) General participation fund growth 2024 (3 x 20%)

205,524,911,659

5.1) First part 60% of 2024 growth (5 x 60%)

123,314,946,995

5.2) Second part 30% of 2024 growth (5 x30%)

61,657,473,498

5.3) Third part 10% of 2024 growth (5 x10%)

20,552,491,166

6) Total general participation fund from September to December 2024 (4+5)

294,134,262,992

Municipal Development Fund

7) Federal participable revenue from September to December 2013

711,317,035,000

8) Growth (1-7)

759,354,279,960

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

7,113,170,350

10) Municipal development fund growth 2024 (8 x 1%)

7,593,542,800

10.1) First part 70% of 2024 growth (10 x 70%)

5,315,479,960

10.2) Second part 30% of 2024 growth (10 x 30%)

2,278,062,840

11) Total municipal development fund from September to December 2024 (9+10)

14,706,713,150

Participations in the Special Tax on Production and Services

12) Participations for processed tobacco

1,095,537,276

13) Participations for beer

3,006,966,394

14) Participations for alcoholic beverages

1,640,078,713

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

5,742,582,383

Participations for 0.136% of federal participable revenue

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

2,000,112,988

Table 28.

Calculation of participation coefficients for the first part of the growth of the General Participation Fund for 2024.

Entities

Variation Result

GDP per population

Participation Coefficients 1/

GDP

Variation

Population e/

2022

2023

2023/2022

2024

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

383,282,123

423,484,081

1.104889

1,500,412

1,657,788

1.182604

Baja California

1,142,603,193

1,249,622,611

1.093663

3,786,109

4,140,727

2.953838

Baja California Sur

219,669,422

235,778,003

1.073331

883,649

948,448

0.676587

Campeche

489,033,198

598,034,988

1.222892

941,096

1,150,859

0.820979

Coahuila

1,149,719,362

1,179,582,314

1.025974

3,354,804

3,441,942

2.455351

Colima

183,325,859

205,511,106

1.121015

733,701

822,490

0.586733

Chiapas

462,006,038

497,691,920

1.077241

5,803,144

6,251,386

4.459502

Chihuahua

1,118,360,576

1,233,960,075

1.103365

3,870,533

4,270,611

3.046493

Ciudad de México

4,293,744,112

4,717,467,388

1.098684

9,338,373

10,259,920

7.319039

Durango

384,766,924

411,812,840

1.070292

1,903,497

2,037,297

1.453331

Guanajuato

1,348,256,169

1,406,886,305

1.043486

6,330,734

6,606,032

4.712493

Guerrero

385,748,969

410,058,376

1.063019

3,607,623

3,834,971

2.735723

Hidalgo

517,530,286

544,664,791

1.052431

3,240,790

3,410,707

2.433070

Jalisco

2,226,264,286

2,385,008,623

1.071305

8,726,308

9,348,540

6.668895

México

2,691,712,375

2,886,718,990

1.072447

17,727,868

19,012,200

13.562585

Michoacán

824,738,837

880,181,618

1.067225

4,941,831

5,274,044

3.762304

Morelos

317,630,152

337,622,495

1.062942

1,979,715

2,104,323

1.501144

Nayarit

205,702,911

218,881,115

1.064064

1,248,922

1,328,933

0.948011

Nuevo León

2,343,428,703

2,502,822,694

1.068017

6,128,074

6,544,890

4.668877

Oaxaca

511,669,574

579,906,753

1.133362

4,297,758

4,870,915

3.474727

Puebla

1,023,122,372

1,099,139,450

1.074299

6,603,151

7,093,759

5.060420

Querétaro

716,340,929

765,387,320

1.068468

2,541,803

2,715,835

1.937374

Quintana Roo

429,460,083

511,382,169

1.190756

1,912,993

2,277,908

1.624973

San Luis Potosí

675,037,080

748,687,946

1.109106

2,880,503

3,194,784

2.279038

Sinaloa

660,735,354

691,620,412

1.046743

3,100,860

3,245,805

2.315435

Sonora

1,003,513,520

1,067,769,639

1.064031

3,076,858

3,273,873

2.335457

Tabasco

722,450,102

767,010,176

1.061679

2,527,412

2,683,301

1.914165

Tamaulipas

902,032,742

942,713,904

1.045099

3,574,192

3,735,386

2.664683

Tlaxcala

179,091,410

188,747,610

1.053918

1,464,291

1,543,242

1.100891

Veracruz

1,258,451,998

1,355,925,780

1.077455

8,094,410

8,721,365

6.221493

Yucatán

459,087,599

506,564,508

1.103416

2,381,597

2,627,892

1.874639

Zacatecas

287,536,039

304,920,279

1.060459

1,651,236

1,751,069

1.249146

Totals

29,516,052,297

31,855,566,279

34.645075

130,154,247

140,181,239

100.000000

Source: GDP INEGI, December 6, 2024.

GDP. In thousands of current pesos.

e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024 on the INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 29.

Calculation of participation coefficients for the second part of the growth of the General Participation Fund for 2024.

IE Growth p/

Result

Mean

Population e/

Moving average

Participation Coefficients

Entities

2021/2020

2022/2021

2023/2022

IE moving average

2024

per population

participation 1/

(1)

(2)

(3)

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

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.148

1.054

1.169

1.123

1,500,412

1,685,608

1.122764

Baja California

1.158

1.206

1.286

1.217

3,786,109

4,606,609

3.068410

Baja California Sur

1.308

1.281

1.142

1.244

883,649

1,098,884

0.731954

Campeche

1.075

1.217

1.201

1.164

941,096

1,095,421

0.729647

Coahuila

1.136

1.215

1.027

1.126

3,354,804

3,776,953

2.515786

Colima

1.223

1.106

1.089

1.139

733,701

836,028

0.556869

Chiapas

1.068

1.164

1.085

1.106

5,803,144

6,416,161

4.273732

Chihuahua

1.188

1.352

1.092

1.211

3,870,533

4,686,189

3.121418

Ciudad de México

1.090

1.140

1.105

1.112

9,338,373

10,382,443

6.915628

Durango

1.112

1.128

1.320

1.186

1,903,497

2,257,992

1.504023

Guanajuato

1.171

1.203

1.114

1.163

6,330,734

7,360,819

4.902958

Guerrero

1.021

1.200

1.078

1.100

3,607,623

3,966,788

2.642232

Hidalgo

1.173

1.089

1.220

1.161

3,240,790

3,761,334

2.505382

Jalisco

1.154

1.171

1.150

1.158

8,726,308

10,109,304

6.733693

México

1.164

1.127

1.111

1.134

17,727,868

20,098,676

13.387500

Michoacán

1.055

1.406

0.976

1.146

4,941,831

5,660,967

3.770706

Morelos

1.177

1.130

1.091

1.133

1,979,715

2,242,618

1.493783

Nayarit

1.229

1.424

1.143

1.265

1,248,922

1,580,188

1.052545

Nuevo León

1.108

1.286

1.136

1.176

6,128,074

7,209,214

4.801976

Oaxaca

1.179

1.135

1.138

1.151

4,297,758

4,945,570

3.294188

Puebla

1.113

1.178

1.129

1.140

6,603,151

7,526,437

5.013274

Querétaro

1.167

1.359

1.091

1.206

2,541,803

3,065,539

2.041921

Quintana Roo

1.248

1.228

1.349

1.275

1,912,993

2,438,707

1.624395

San Luis Potosí

1.080

1.186

1.222

1.162

2,880,503

3,348,408

2.230336

Sinaloa

1.140

1.128

1.061

1.110

3,100,860

3,441,092

2.292072

Sonora

1.158

1.191

1.121

1.157

3,076,858

3,559,241

2.370770

Tabasco

1.282

1.131

1.188

1.200

2,527,412

3,033,953

2.020882

Tamaulipas

1.091

1.120

1.100

1.104

3,574,192

3,944,371

2.627301

Tlaxcala

1.197

1.171

1.185

1.184

1,464,291

1,734,392

1.155259

Veracruz

1.110

1.240

1.054

1.135

8,094,410

9,184,029

6.117377

Yucatán

1.463

1.380

1.099

1.314

2,381,597

3,128,733

2.084013

Zacatecas

1.397

0.970

1.171

1.179

1,651,236

1,947,493

1.297203

Totals

1.143

1.195

1.129

37.379

130,154,247

150,130,161

100.000000

IE. Collection of taxes and local rights.

e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 30.

Calculation of participation coefficients for the third part of the growth of the General Participation Fund for 2024.

Taxes and

Result

rights (IE)

Population e/

IE 2021

Participation Coefficients

Entities

local 2023

2024

per population

participation 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

4,806,773,940

1,500,412

7,212,141,300,368,140

0.246841

Baja California

26,569,083,541

3,786,109

100,593,446,317,998,000

3.442887

Baja California Sur

5,427,126,085

883,649

4,795,674,537,813,470

0.164136

Campeche

3,614,139,570

941,096

3,401,252,292,571,090

0.116410

Coahuila

10,784,011,355

3,354,804

36,178,244,429,396,800

1.238228

Colima

2,568,041,897

733,701

1,884,174,907,922,160

0.064487

Chiapas

4,883,228,856

5,803,144

28,338,080,233,537,800

0.969892

Chihuahua

25,143,431,565

3,870,533

97,318,481,605,535,400

3.330799

Ciudad de México

77,114,031,038

9,338,373

720,119,585,366,421,000

24.646642

Durango

4,724,426,037

1,903,497

8,992,930,788,151,390

0.307790

Guanajuato

19,357,605,854

6,330,734

122,547,853,541,302,000

4.194294

Guerrero

4,079,783,124

3,607,623

14,718,319,431,826,600

0.503746

Hidalgo

5,537,920,984

3,240,790

17,947,238,944,408,600

0.614258

Jalisco

29,564,918,964

8,726,308

257,992,588,874,207,000

8.829993

México

43,415,670,455

17,727,868

769,667,274,963,945,000

26.342449

Michoacán

8,562,558,171

4,941,831

42,314,715,409,047,600

1.448253

Morelos

4,175,923,314

1,979,715

8,267,138,023,080,580

0.282949

Nayarit

3,326,369,086

1,248,922

4,154,375,531,750,180

0.142187

Nuevo León

38,356,668,426

6,128,074

235,052,502,507,930,000

8.044851

Oaxaca

4,309,023,387

4,297,758

18,519,139,732,420,000

0.633832

Puebla

10,446,739,981

6,603,151

68,981,401,550,365,200

2.360941

Querétaro

14,234,588,138

2,541,803

36,181,518,831,839,800

1.238340

Quintana Roo

16,507,121,750

1,912,993

31,578,008,358,299,500

1.080781

San Luis Potosí

7,040,917,889

2,880,503

20,281,385,101,672,500

0.694146

Sinaloa

12,063,229,329

3,100,860

37,406,385,296,440,700

1.280262

Sonora

12,592,644,443

3,076,858

38,745,778,795,015,500

1.326104

Tabasco

4,158,228,901

2,527,412

10,509,557,622,654,000

0.359698

Tamaulipas

12,556,348,494

3,574,192

44,878,800,336,466,800

1.536011

Tlaxcala

1,918,705,511

1,464,291

2,809,543,211,173,410

0.096159

Veracruz

13,013,156,624

8,094,410

105,333,825,106,029,000

3.605130

Yucatán

7,230,462,687

2,381,597

17,220,048,243,566,300

0.589369

Zacatecas

4,744,504,508

1,651,236

7,834,296,645,094,880

0.268135

Totals

442,827,383,901

130,154,247

2,921,775,707,838,250,000

100.000000

Source: Public Accounts of the entities.

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

e/ National Employment Survey for the third quarter of 2024, published on December 2, 2024 on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 31.

Reimbursement of 80% of the collection of Special Taxation Bases

(BET) of 1989, which are added to the General Participation Fund

for the third quarterly adjustment of 2024.

(Pesos)

Update to

Addition

Entities

80% BET

June 2024 d/

to the third adjustment

of 1989

19.8681

quarterly

of 2024

Aguascalientes

788,208

15,660,195

5,220,065

Baja California

2,954,803

58,706,321

19,568,774

Baja California Sur

772,438

15,346,875

5,115,625

Campeche

812,889

16,150,560

5,383,520

Coahuila

2,247,592

44,655,383

14,885,128

Colima

323,808

6,433,450

2,144,483

Chiapas

7,283,222

144,703,783

48,234,594

Chihuahua

8,146,362

161,852,735

53,950,912

Ciudad de México

971,991

19,311,614

6,437,205

Durango

4,235,805

84,157,397

28,052,466

Guanajuato

2,563,631

50,934,477

16,978,159

Guerrero

328,051

6,517,750

2,172,583

Hidalgo

271,544

5,395,063

1,798,354

Jalisco

9,576,691

190,270,654

63,423,551

México

218,256

4,336,332

1,445,444

Michoacán

2,455,046

48,777,099

16,259,033

Morelos

451,987

8,980,123

2,993,374

Nayarit

818,713

16,266,272

5,422,091

Nuevo León

3,047,369

60,545,432

20,181,811

Oaxaca

610,250

12,124,508

4,041,503

Puebla

1,221,283

24,264,573

8,088,191

Querétaro

1,435,730

28,525,227

9,508,409

Quintana Roo

53,930

1,071,487

357,162

San Luis Potosí

1,589,981

31,589,902

10,529,967

Sinaloa

9,406,668

186,892,620

62,297,540

Sonora

11,431,317

227,118,549

75,706,183

Tabasco

2,462,672

48,928,614

16,309,538

Tamaulipas

1,967,010

39,080,751

13,026,917

Tlaxcala

17,902

355,679

118,560

Veracruz

9,805,475

194,816,158

64,938,719

Yucatán

1,183,000

23,503,962

7,834,654

Zacatecas

853,445

16,956,331

5,652,110

Totals

90,307,069

1,794,229,878

598,076,626

d/ Definitive.

Table 32.

Integration of the General Participation Fund

for the third quarterly adjustment of 2024.

(Pesos)

Fund

General Participation Fund growth 2024

General

First

Second

Third

Reimbursement

Entities

Participation

Part

BET

Total

September-December

C 1

C 2

C 3

2024

of 2007

Aguascalientes

1,013,795,756

1,458,326,882

692,267,975

50,731,981

5,220,065

3,220,342,660

Baja California

2,542,252,003

3,642,523,654

1,891,904,140

707,599,119

19,568,774

8,803,847,690

Baja California Sur

640,983,788

834,332,756

451,304,451

33,733,958

5,115,625

1,965,470,578

Campeche

905,756,673

1,012,390,368

449,882,048

23,925,248

5,383,520

2,397,337,857

Coahuila

2,152,756,629

3,027,815,344

1,551,170,052

254,486,697

14,885,128

7,001,113,849

Colima

656,946,440

723,529,937

343,351,337

13,253,751

2,144,483

1,739,225,948

Chiapas

4,017,479,567

5,499,232,890

2,635,075,174

199,337,048

48,234,594

12,399,359,273

Chihuahua

2,519,997,189

3,756,780,838

1,924,587,323

684,562,209

53,950,912

8,939,878,471

Ciudad de México

10,978,854,988

9,025,469,248

4,264,001,209

5,065,498,826

6,437,205

29,340,261,476

Durango

1,154,076,975

1,792,174,010

927,342,485

63,258,494

28,052,466

3,964,904,430

Guanajuato

3,421,299,355

5,811,208,776

3,023,040,269

862,031,836

16,978,159

13,134,558,394

Guerrero

1,973,095,997

3,373,555,713

1,629,133,734

103,532,290

2,172,583

7,081,490,317

Hidalgo

1,581,523,728

3,000,338,455

1,544,755,381

126,245,307

1,798,354

6,254,661,225

Jalisco

5,731,183,948

8,223,744,294

4,151,825,108

1,814,783,520

63,423,551

19,984,960,421

México

11,201,473,559

16,724,694,505

8,254,394,487

5,414,029,498

1,445,444

41,596,037,494

Michoacán

2,517,149,639

4,639,482,747

2,324,922,076

297,652,148

16,259,033

9,795,465,643

Morelos

1,294,457,293

1,851,135,257

921,028,630

58,153,088

2,993,374

4,127,767,643

Nayarit

868,764,247

1,169,038,992

648,972,928

29,222,902

5,422,091

2,721,421,160

Nuevo León

4,247,324,806

5,757,423,373

2,960,776,804

1,653,417,293

20,181,811

14,639,124,086

Oaxaca

2,153,805,072

4,284,857,241

2,031,113,224

130,268,198

4,041,503

8,604,085,237

Puebla

3,556,293,926

6,240,254,032

3,091,058,334

485,232,197

8,088,191

13,380,926,680

Querétaro

1,505,655,362

2,389,071,852

1,258,996,952

254,509,730

9,508,409

5,417,742,306

Quintana Roo

1,062,743,102

2,003,835,122

1,001,560,923

222,127,501

357,162

4,290,623,811

San Luis Potosí

1,658,184,566

2,810,395,036

1,375,169,106

142,664,266

10,529,967

5,996,942,942

Sinaloa

2,132,223,787

2,855,276,968

1,413,233,869

263,125,743

62,297,540

6,726,157,906

Sonora

2,208,310,798

2,879,967,719

1,461,757,032

272,547,367

75,706,183

6,898,289,099

Tabasco

3,677,980,592

2,360,451,810

1,246,024,592

73,926,821

16,309,538

7,374,693,353

Tamaulipas

2,494,970,020

3,285,952,758

1,619,927,490

315,688,554

13,026,917

7,729,565,739

Tlaxcala

916,146,565

1,357,562,787

712,303,423

19,763,020

118,560

3,005,894,355

Veracruz

5,354,271,110

7,672,029,927

3,771,820,384

740,944,113

64,938,719

17,604,004,253

Yucatán

1,400,742,640

2,311,709,710

1,284,949,966

121,130,068

7,834,654

5,126,367,038

Zacatecas

1,068,851,213

1,540,383,995

799,822,592

55,108,375

5,652,110

3,469,818,286

Totals

88,609,351,333

123,314,946,995

61,657,473,498

20,552,491,166

598,076,626

294,732,339,618

Table 33.

Differences in the General Participation Fund

for the third quarterly adjustment of 2024.

(Pesos)

Payment

Differences

Entities

Provisional (a)

Preliminary (b)

Absolute

Rel %

Aguascalientes

3,099,237,589

3,220,342,660

121,105,071

3.9%

Baja California

8,687,795,887

8,803,847,690

116,051,803

1.3%

Baja California Sur

1,949,060,904

1,965,470,578

16,409,674

0.8%

Campeche

2,247,744,329

2,397,337,857

149,593,528

6.7%

Coahuila

6,928,094,449

7,001,113,849

73,019,400

1.1%

Colima

1,695,625,788

1,739,225,948

43,600,160

2.6%

Chiapas

12,344,005,672

12,399,359,273

55,353,601

0.4%

Chihuahua

8,841,125,786

8,939,878,471

98,752,685

1.1%

Ciudad de México

28,904,525,966

29,340,261,476

435,735,510

1.5%

Durango

3,861,236,374

3,964,904,430

103,668,056

2.7%

Guanajuato

13,055,206,082

13,134,558,394

79,352,312

0.6%

Guerrero

6,995,190,405

7,081,490,317

86,299,912

1.2%

Hidalgo

6,351,732,418

6,254,661,225

-97,071,193

-1.5%

Jalisco

19,863,546,621

19,984,960,421

121,413,800

0.6%

México

40,932,728,384

41,596,037,494

663,309,110

1.6%

Michoacán

9,798,532,784

9,795,465,643

-3,067,141

-0.0%

Morelos

4,062,260,832

4,127,767,643

65,506,811

1.6%

Nayarit

2,727,849,421

2,721,421,160

-6,428,261

-0.2%

Nuevo León

14,480,962,897

14,639,124,086

158,161,189

1.1%

Oaxaca

8,497,108,762

8,604,085,237

106,976,475

1.3%

Puebla

13,241,909,284

13,380,926,680

139,017,396

1.0%

Querétaro

5,326,965,023

5,417,742,306

90,777,283

1.7%

Quintana Roo

4,147,216,340

4,290,623,811

143,407,471

3.5%

San Luis Potosí

5,889,634,761

5,996,942,942

107,308,181

1.8%

Sinaloa

6,680,605,281

6,726,157,906

45,552,625

0.7%

Sonora

6,790,176,185

6,898,289,099

108,112,914

1.6%

Tabasco

7,494,322,209

7,374,693,353

-119,628,856

-1.6%

Tamaulipas

7,695,230,586

7,729,565,739

34,335,153

0.4%

Tlaxcala

3,000,160,106

3,005,894,355

5,734,249

0.2%

Veracruz

17,297,505,187

17,604,004,253

306,499,066

1.8%

Yucatán

5,022,312,466

5,126,367,038

104,054,572

2.1%

Zacatecas

3,436,090,048

3,469,818,286

33,728,238

1.0%

Totals

291,345,698,826

294,732,339,618

3,386,640,794

1.2%

(a) Sum of the months from September to December 2024.

(b) Calculation with the collection from September to December 2024.

Table 34.

Calculation of participation coefficients for 70% of the growth of the

Municipal Development Fund for 2024.

Water and property tax collection

Result

Entities

2022

2023

Variation

Population e/

Variation

Participation Coefficients

2023/2022

2024

per population

participation 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

2,038,150,807

2,207,122,394

1.082904

1,500,412

1,624,803

1.145018

Baja California

9,819,543,381

12,057,564,919

1.227915

3,786,109

4,649,020

3.276221

Baja California Sur

2,056,148,579

2,462,231,484

1.197497

883,649

1,058,167

0.745703

Campeche

481,481,323

521,998,784

1.084152

941,096

1,020,291

0.719011

Coahuila

3,982,043,282

4,352,564,104

1.093048

3,354,804

3,666,962

2.584152

Colima

1,369,295,578

1,484,931,675

1.084449

733,701

795,662

0.560712

Chiapas

1,552,682,575

1,744,005,137

1.123221

5,803,144

6,518,211

4.593462

Chihuahua

7,698,363,017

8,865,227,370

1.151573

3,870,533

4,457,201

3.141044

Ciudad de México

29,594,163,376

31,486,327,492

1.063937

9,338,373

9,935,441

7.001625

Durango

1,309,258,567

1,334,905,929

1.019589

1,903,497

1,940,785

1.367695

Guanajuato

7,888,670,646

8,541,908,458

1.082807

6,330,734

6,854,964

4.830776

Guerrero

1,818,921,792

1,948,086,444

1.071012

3,607,623

3,863,806

2.722871

Hidalgo

2,139,239,802

2,273,811

22,934,902,848

1.064946

9,209,944

9,808,097

12.553418

Durango

543,306,872

515,767,637

0.949312

1,832,650

1,739,756

2.226720

Guanajuato

3,153,781,200

3,337,556,815

1.058272

6,154,531

6,513,165

8.336223

Guerrero

702,824,171

742,098,899

1.055881

2,273,799

2,400,862

3.072872

Hidalgo

0.000000

Jalisco

4,868,406,091

5,574,812,099

1.145100

7,280,141

8,336,490

10.669903

México

5,572,156,952

6,175,757,842

1.108324

14,072,266

15,596,637

19.962191

Michoacán

3,221,453

3,155,214

0.979438

64,450

63,125

0.080794

Morelos

0.000000

Nayarit

8,018,175

12,192,499

1.520608

217,392

330,568

0.423095

Nuevo León

2,892,718,487

3,030,052,090

1.047476

4,641,448

4,861,804

6.222640

Oaxaca

124,628,351

124,504,172

0.999004

270,955

270,685

0.346451

Puebla

0.000000

Querétaro

2,917,404,815

3,240,524,420

1.110756

2,368,467

2,630,789

3.367156

Quintana Roo

0.000000

San Luis Potosí

154,356,437

157,601,444

1.021023

1,081,612

1,104,351

1.413462

Sinaloa

2,358,317,952

2,243,667,997

0.951385

3,026,943

2,879,788

3.685851

Sonora

933,949,430

1,117,358,058

1.196380

936,263

1,120,126

1.433653

Tabasco

354,407,128

363,183,203

1.024763

2,402,598

2,462,093

3.151241

Tamaulipas

548,686,517

573,572,609

1.045356

2,455,088

2,566,440

3.284796

Tlaxcala

0.000000

Veracruz

1,021,783,409

1,133,428,450

1.109265

6,181,752

6,857,200

8.776555

Yucatán

0.000000

Zacatecas

185,560,720

195,419,596

1.053130

482,352

507,979

0.650165

Totales

51,553,309,336

55,584,333,843

1.078191

72,252,577

78,130,885

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 36.

Distribution and integration of the Municipal Development Fund

by the third four-month adjustment of 2024.

(Pesos)

Municipal Development Fund

Total

Growth 2024

Entities

from 2013

70% first

part

30% second

part

Subtotal

Aguascalientes

171,324,015

60,863,205

20,065,054

80,928,259

252,252,274

Baja California

117,757,385

174,146,847

291,904,233

Baja California Sur

53,124,491

39,637,693

92,762,183

Campeche

79,572,440

38,218,898

27,668,822

65,887,720

145,460,159

Coahuila

121,519,273

137,360,082

33,803,439

171,163,520

292,682,794

Colima

92,020,836

29,804,550

121,825,386

Chiapas

159,491,681

244,164,554

40,490,654

284,655,208

444,146,889

Chihuahua

159,984,805

166,961,545

113,587,832

280,549,377

440,534,181

Ciudad de México

880,334,145

372,169,986

285,974,751

658,144,737

1,538,478,882

Durango

155,743,486

72,699,533

50,726,088

123,425,622

279,169,108

Guanajuato

256,478,615

256,778,905

189,904,399

446,683,304

703,161,919

Guerrero

117,937,017

144,733,656

70,001,948

214,735,604

332,672,621

Hidalgo

344,754,622

129,032,791

473,787,413

Jalisco

293,662,222

336,611,881

243,067,101

579,678,982

873,341,204

México

482,619,834

715,139,184

454,751,256

1,169,890,441

1,652,510,274

Michoacán

360,557,915

201,373,516

1,840,530

203,214,046

563,771,961

Morelos

150,125,503

84,179,284

234,304,787

Nayarit

138,594,705

47,124,920

9,638,373

56,763,293

195,357,998

Nuevo León

164,664,869

252,429,559

141,755,646

394,185,205

558,850,075

Oaxaca

379,403,436

168,617,663

7,892,365

176,510,028

555,913,465

Puebla

379,491,979

275,812,555

655,304,534

Querétaro

179,534,246

104,869,061

76,705,922

181,574,983

361,109,229

Quintana Roo

119,298,981

79,891,868

199,190,849

San Luis Potosí

192,517,532

132,590,595

32,199,557

164,790,152

357,307,684

Sinaloa

119,783,060

119,670,569

83,965,994

203,636,563

323,419,623

Sonora

100,436,361

122,996,280

32,659,522

155,655,801

256,092,162

Tabasco

183,212,313

94,958,855

71,787,259

166,746,114

349,958,427

Tamaulipas

198,036,867

148,470,800

74,829,722

223,300,522

421,337,389

Tlaxcala

125,570,842

58,108,618

183,679,460

Veracruz

334,753,866

331,374,507

199,935,446

531,309,953

866,063,819

Yucatán

236,942,381

105,513,585

342,455,966

Zacatecas

263,920,629

69,174,413

14,811,161

83,985,574

347,906,203

Totales

7,113,170,350

5,315,479,960

2,278,062,840

7,593,542,800

14,706,713,150

Table 37.

Differences in the Municipal Development Fund

by the third four-month adjustment of 2024.

(Pesos)

Payment

Differences

Entities

Provisional (a)

Preliminary (b)

Absolute

Rel %

Aguascalientes

250,524,103

252,252,274

1,728,171

0.7%

Baja California

288,162,175

291,904,233

3,742,058

1.3%

Baja California Sur

91,716,446

92,762,183

1,045,737

1.1%

Campeche

144,196,804

145,460,159

1,263,355

0.9%

Coahuila

288,733,888

292,682,794

3,948,906

1.4%

Colima

121,277,978

121,825,386

547,408

0.5%

Chiapas

437,727,614

444,146,889

6,419,275

1.5%

Chihuahua

433,916,389

440,534,181

6,617,792

1.5%

Ciudad de México

1,523,847,034

1,538,478,882

14,631,848

1.0%

Durango

276,202,207

279,169,108

2,966,901

1.1%

Guanajuato

693,579,913

703,161,919

9,582,006

1.4%

Guerrero

327,976,271

332,672,621

4,696,350

1.4%

Hidalgo

471,112,677

473,787,413

2,674,736

0.6%

Jalisco

860,265,463

873,341,204

13,075,741

1.5%

México

1,625,952,027

1,652,510,274

26,558,247

1.6%

Michoacán

559,606,379

563,771,961

4,165,582

0.7%

Morelos

232,592,611

234,304,787

1,712,176

0.7%

Nayarit

194,234,653

195,357,998

1,123,345

0.6%

Nuevo León

550,411,352

558,850,075

8,438,723

1.5%

Oaxaca

552,086,120

555,913,465

3,827,345

0.7%

Puebla

648,932,296

655,304,534

6,372,238

1.0%

Querétaro

356,939,284

361,109,229

4,169,945

1.2%

Quintana Roo

197,276,761

199,190,849

1,914,088

1.0%

San Luis Potosí

353,779,696

357,307,684

3,527,988

1.0%

Sinaloa

318,785,913

323,419,623

4,633,710

1.5%

Sonora

252,031,907

256,092,162

4,060,255

1.6%

Tabasco

346,054,144

349,958,427

3,904,283

1.1%

Tamaulipas

416,072,381

421,337,389

5,265,008

1.3%

Tlaxcala

182,747,265

183,679,460

932,195

0.5%

Veracruz

854,590,219

866,063,819

11,473,600

1.3%

Yucatán

339,652,814

342,455,966

2,803,152

0.8%

Zacatecas

346,396,325

347,906,203

1,509,878

0.4%

Totales

14,537,381,109

14,706,713,150

169,332,042

1.2%

(a) Sum of the months from September to December 2024.

(b) Calculation with the collection from September to December 2024.

Table 38.

Participations in the special tax on production and services

by the third four-month adjustment of 2024.

(Pesos)

Tobacco

Drinks

Entities

Processed

Beer

Alcoholic

Total

Aguascalientes

12,654,415

57,379,136

14,097,498

84,131,049

Baja California

50,270,104

156,834,872

90,283,403

297,388,380

Baja California Sur

11,557,763

32,049,428

24,734,653

68,341,845

Campeche

2,491,954

43,472,259

4,030,492

49,994,705

Coahuila

32,428,769

100,454,760

16,346,226

149,229,755

Colima

12,178,669

15,971,804

12,353,034

40,503,506

Chiapas

4,962,575

59,013,303

7,304,879

71,280,756

Chihuahua

45,177,793

144,874,050

25,440,891

215,492,734

Ciudad de México

111,334,281

112,882,247

395,348,425

619,564,954

Durango

11,179,740

68,699,301

5,267,231

85,146,272

Guanajuato

49,823,646

134,118,273

81,628,247

265,570,167

Guerrero

7,637,385

62,898,939

19,567,328

90,103,652

Hidalgo

19,866,359

37,667,898

52,436,263

109,970,520

Jalisco

106,623,731

132,043,701

246,834,594

485,502,026

México

199,990,767

309,336,360

151,470,636

660,797,764

Michoacán

38,734,253

108,824,079

43,627,643

191,185,975

Morelos

9,405,212

33,606,114

7,654,236

50,665,562

Nayarit

4,299,717

58,645,646

6,823,211

69,768,574

Nuevo León

98,492,303

255,185,631

112,823,262

466,501,197

Oaxaca

8,348,790

77,328,604

7,112,384

92,789,777

Puebla

23,093,281

96,341,679

54,867,099

174,302,058

Querétaro

32,261,257

53,497,321

44,979,693

130,738,271

Quintana Roo

11,479,268

88,575,548

59,651,664

159,706,480

San Luis Potosí

21,808,159

54,048,480

11,992,377

87,849,016

Sinaloa

24,354,251

82,035,928

19,754,140

126,144,320

Sonora

32,232,771

147,624,444

13,358,108

193,215,322

Tabasco

18,894,533

59,822,133

11,006,150

89,722,815

Tamaulipas

27,894,890

117,245,487

14,331,305

159,471,682

Tlaxcala

7,697,119

14,782,158

2,648,589

25,127,866

Veracruz

29,796,995

178,193,178

57,893,230

265,883,403

Yucatán

23,369,166

71,482,376

18,092,303

112,943,845

Zacatecas

5,197,357

42,031,257

6,319,519

53,548,133

Totales

1,095,537,276

3,006,966,394

1,640,078,713

5,742,582,383

Table 39.

Differences in participations in the special tax

on production and services

by the third four-month adjustment of 2024.

(Pesos)

Payment

Differences

Entities

Provisional (a)

Preliminary (b)

Absolute

Rel %

Aguascalientes

87,007,293

84,131,049

-2,876,244

-3.3%

Baja California

300,494,073

297,388,380

-3,105,693

-1.0%

Baja California Sur

68,227,746

68,341,845

114,099

0.2%

Campeche

52,026,023

49,994,705

-2,031,318

-3.9%

Coahuila

156,099,748

149,229,755

-6,869,993

-4.4%

Colima

41,055,164

40,503,506

-551,658

-1.3%

Chiapas

74,395,719

71,280,756

-3,114,963

-4.2%

Chihuahua

225,049,955

215,492,734

-9,557,221

-4.2%

Ciudad de México

589,751,086

619,564,954

29,813,868

5.1%

Durango

89,604,361

85,146,272

-4,458,089

-5.0%

Guanajuato

268,219,087

265,570,167

-2,648,920

-1.0%

Guerrero

92,167,266

90,103,652

-2,063,614

-2.2%

Hidalgo

107,535,550

109,970,520

2,434,970

2.3%

Jalisco

472,790,262

485,502,026

12,711,764

2.7%

México

678,596,574

660,797,764

-17,798,810

-2.6%

Michoacán

194,639,805

191,185,975

-3,453,830

-1.8%

Morelos

52,583,307

50,665,562

-1,917,745

-3.6%

Nayarit

72,828,927

69,768,574

-3,060,353

-4.2%

Nuevo León

477,012,436

466,501,197

-10,511,239

-2.2%

Oaxaca

97,305,933

92,789,777

-4,516,156

-4.6%

Puebla

175,241,629

174,302,058

-939,571

-0.5%

Querétaro

128,901,031

130,738,271

1,837,240

1.4%

Quintana Roo

158,933,255

159,706,480

773,225

0.5%

San Luis Potosí

91,542,756

87,849,016

-3,693,740

-4.0%

Sinaloa

130,540,090

126,144,320

-4,395,770

-3.4%

Sonora

203,250,661

193,215,322

-10,035,339

-4.9%

Tabasco

93,631,724

89,722,815

-3,908,909

-4.2%

Tamaulipas

167,203,062

159,471,682

-7,731,380

-4.6%

Tlaxcala

26,357,418

25,127,866

-1,229,552

-4.7%

Veracruz

269,274,197

265,883,403

-3,390,794

-1.3%

Yucatán

116,994,893

112,943,845

-4,051,048

-3.5%

Zacatecas

55,775,218

53,548,133

-2,227,085

-4.0%

Totales

5,815,036,249

5,742,582,383

-72,453,868

-1.2%

(a) Sum of the months from September to December 2024.

(b) Calculation with the collection from September to December 2024.

Table 40.

Differences in participations

by the third four-month adjustment of 2024.

(Pesos)

Fund

Tax

General

Special on

Entities

Development

Production

Total

Participations

Municipal

and Services

Aguascalientes

121,105,071

1,728,171

-2,876,244

119,956,998

Baja California

116,051,803

3,742,058

-3,105,693

116,688,168

Baja California Sur

16,409,674

1,045,737

114,099

17,569,510

Campeche

149,593,528

1,263,355

-2,031,318

148,825,565

Coahuila

73,019,400

3,948,906

-6,869,993

70,098,313

Colima

43,600,160

547,408

-551,658

43,595,910

Chiapas

55,353,601

6,419,275

-3,114,963

58,657,913

Chihuahua

98,752,685

6,617,792

-9,557,221

95,813,256

Ciudad de México

435,735,510

14,631,848

29,813,868

480,181,226

Durango

103,668,056

2,966,901

-4,458,089

102,176,868

Guanajuato

79,352,312

9,582,006

-2,648,920

86,285,398

Guerrero

86,299,912

4,696,350

-2,063,614

88,932,648

Hidalgo

-97,071,193

2,674,736

2,434,970

-91,961,487

Jalisco

121,413,800

13,075,741

12,711,764

147,201,305

México

663,309,110

26,558,247

-17,798,810

672,068,547

Michoacán

-3,067,141

4,165,582

-3,453,830

-2,355,389

Morelos

65,506,811

1,712,176

-1,917,745

65,301,242

Nayarit

-6,428,261

1,123,345

-3,060,353

-8,365,269

Nuevo León

158,161,189

8,438,723

-10,511,239

156,088,673

Oaxaca

106,976,475

3,827,345

-4,516,156

106,287,664

Puebla

139,017,396

6,372,238

-939,571

144,450,063

Querétaro

90,777,283

4,169,945

1,837,240

96,784,468

Quintana Roo

143,407,471

1,914,088

773,225

146,094,784

San Luis Potosí

107,308,181

3,527,988

-3,693,740

107,142,429

Sinaloa

45,552,625

4,633,710

-4,395,770

45,790,565

Sonora

108,112,914

4,060,255

-10,035,339

102,137,830

Tabasco

-119,628,856

3,904,283

-3,908,909

-119,633,487

Tamaulipas

34,335,153

5,265,008

-7,731,380

31,868,781

Tlaxcala

5,734,249

932,195

-1,229,552

5,436,892

Veracruz

306,499,066

11,473,600

-3,390,794

314,581,872

Yucatán

104,054,572

2,803,152

-4,051,048

102,806,676

Zacatecas

33,728,238

1,509,878

-2,227,085

33,011,031

Totales

3,386,640,794

169,332,042

-72,453,868

3,483,518,968

Table 41.

Participations by 0.136% of Federal Collectible Revenue

by the third four-month adjustment of 2024.

(Pesos)

Entities/municipalities

Coefficient

Participation

by entity

Baja California

97,851,980

Ensenada, B.C.

0.123704

2,474,221

Mexicali, B.C.

1.671941

33,440,702

Tecate, B.C.

0.788207

15,765,024

Tijuana, B.C.

2.308471

46,172,033

Baja California Sur

228,591

La Paz, B.C.S.

0.011429

228,591

Campeche

5,175,009

Cd. del Carmen, Camp.

0.258736

5,175,009

Chiapas

3,236,697

Suchiate, Chis.

0.161826

3,236,697

Chihuahua

101,240,010

Ascensión, Chih.

0.022395

447,918

Cd. Juárez, Chih.

4.960713

99,219,860

Ojinaga, Chih.

0.078607

1,572,232

Coahuila

54,932,168

Cd. Acuña, Coah.

0.290632

5,812,969

Piedras Negras, Coah.

2.455821

49,119,199

Colima

65,252,368

Manzanillo, Col.

3.262434

65,252,368

Guerrero

1,448,282

Acapulco, Gro.

0.072410

1,448,282

Michoacán

99,712,432

Lázaro Cárdenas, Mich.

4.985340

99,712,432

Nuevo León

29,399,188

Anáhuac, N.L.

1.469876

29,399,188

Oaxaca

2,099,792

Salina Cruz, Oax.

0.104984

2,099,792

Quintana Roo

11,599,205

Benito Juárez, Q.R.

0.163949

3,279,174

O. P. Blanco, Q.R.

0.415978

8,320,031

Sinaloa

4,970,730

Mazatlán, Sin.

0.248522

4,970,730

Sonora

87,052,323

Agua Prieta, Son.

0.148869

2,977,547

Guaymas, Son.

0.021649

433,006

Naco, Son.

0.067377

1,347,621

Nogales, Son.

4.037940

80,763,358

P.E. Calles (Sonoyta), Son.

0.017203

344,079

San Luis R.C., Son.

0.059332

1,186,713

Tamaulipas

1,313,409,244

Altamira, Tamps.

9.428701

188,584,663

Cd. Camargo, Tamps.

0.070822

1,416,522

Cd. M. Alemán, Tamps.

0.204928

4,098,782

Cd. Madero, Tamps.

1.250704

25,015,491

Matamoros, Tamps.

3.839924

76,802,816

Nuevo Laredo, Tamps.

46.692027

933,893,304

Reynosa, Tamps.

2.753885

55,080,807

Río Bravo, Tamps.

0.077860

1,557,295

Tampico, Tamps.

1.347902

26,959,564

Veracruz

109,024,176

Coatzacoalcos, Ver.

0.174223

3,484,660

Tuxpan, Ver.

0.640148

12,803,679

Veracruz, Ver.

4.636530

92,735,836

Yucatán

13,480,793

Progreso, Yuc.

0.674002

13,480,793

Total

100.000000

2,000,112,988

Federal collectible revenue (RFP)

1,470,671,314,960

0.136% of RFP

2,000,112,988

Table 42.

Differences in participations by 0.136% of Federal Collectible Revenue

by the third four-month adjustment of 2024.

(Pesos)

Differences

Entities/municipalities

Provisional

Preliminary

Absolute

Rel %

Baja California

Ensenada, B.C.

2,445,733

2,474,221

28,488

1.2

Mexicali, B.C.

33,055,668

33,440,702

385,034

1.2

Tecate, B.C.

15,583,507

15,765,024

181,517

1.2

Tijuana, B.C.

45,640,411

46,172,033

531,622

1.2

Baja California Sur

La Paz, B.C.S.

225,959

228,591

2,632

1.2

Campeche

Cd. del Carmen, Camp.

5,115,425

5,175,009

59,584

1.2

Chiapas

Suchiate, Chis.

3,199,430

3,236,697

37,267

1.2

Chihuahua

Ascensión, Chih.

442,760

447,918

5,158

1.2

Cd. Juárez, Chih.

98,077,449

99,219,860

1,142,411

1.2

Ojinaga, Chih.

1,554,129

1,572,232

18,103

1.2

Coahuila

Cd. Acuña, Coah.

5,746,039

5,812,969

66,930

1.2

Piedras Negras, Coah.

48,553,644

49,119,199

565,555

1.2

Colima

Manzanillo, Col.

64,501,057

65,252,368

751,311

1.2

Guerrero

Acapulco, Gro.

1,431,607

1,448,282

16,675

1.2

Michoacán

Lázaro Cárdenas, Mich.

98,564,350

99,712,432

1,148,082

1.2

Nuevo León

Anáhuac, N.L.

29,060,688

29,399,188

338,500

1.2

Oaxaca

Salina Cruz, Oax.

2,075,614

2,099,792

24,178

1.2

Quintana Roo

Benito Juárez, Q.R.

3,241,418

3,279,174

37,756

1.2

O. P. Blanco, Q.R.

8,224,234

8,320,031

95,797

1.2

Sinaloa

Mazatlán, Sin.

4,913,497

4,970,730

57,233

1.2

Sonora

Agua Prieta, Son.

2,943,263

2,977,547

34,284

1.2

Guaymas, Son.

428,021

433,006

4,985

1.2

Naco, Son.

1,332,104

1,347,621

15,517

1.2

Nogales, Son.

79,833,454

80,763,358

929,904

1.2

P.E. Calles (Sonoyta), Son.

340,118

344,079

3,961

1.2

San Luis R.C., Son.

1,173,049

1,186,713

13,664

1.2

Tamaulipas

Altamira, Tamps.

186,413,313

188,584,663

2,171,350

1.2

Cd. Camargo, Tamps.

1,400,212

1,416,522

16,310

1.2

Cd. M. Alemán, Tamps.

4,051,590

4,098,782

47,192

1.2

Cd. Madero, Tamps.

24,727,464

25,015,491

288,027

1.2

Matamoros, Tamps.

75,918,514

76,802,816

884,302

1.2

Nuevo Laredo, Tamps.

923,140,523

933,893,304

10,752,781

1.2

Reynosa, Tamps.

54,446,610

55,080,807

634,197

1.2

Río Bravo, Tamps.

1,539,363

1,557,295

17,932

1.2

Tampico, Tamps.

26,649,154

26,959,564

310,410

1.2

Veracruz

Coatzacoalcos, Ver.

3,444,538

3,484,660

40,122

1.2

Tuxpan, Ver.

12,656,259

12,803,679

147,420

1.2

Veracruz, Ver.

91,668,082

92,735,836

1,067,754

1.2

Yucatán

Progreso, Yuc.

13,325,575

13,480,793

155,218

1.2

Total

1,977,083,825

2,000,112,988

23,029,163

1.2

Third.- The participations of the funds and other participable concepts, indicated in the first and second sections of this

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

effectively collected, by the change in coefficients and, in their case, by the differences derived from the adjustments to the payments

provisional and the corresponding definitive adjustments for the fiscal years 2024 and 2025.

Respectfully.

Mexico City, March 13, 2025. - The Head of the Unit for Coordination with Federal Entities, in substitution for

the absence of the head of the Secretariat of Finance and Public Credit, of the heads of the Undersecretariat of Finance and

Public Credit, of Income, of Expenditures, of the Federal Fiscal Prosecutor's Office, of the Federal Fiscal Prosecutor's Office for Amparos, of the Federal Fiscal Prosecutor's Office for Legislation and Consultation, of the Federal Fiscal Prosecutor's Office for Financial Affairs and of the

Federal Fiscal Prosecutor's Office for Investigations, based on the first paragraph of article 50 of the Internal Regulations of the

Secretariat of Finance and Public Credit, Fernando Renoir Baca Rivera. - Rubric.

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