Regulatory Alerts2025-03-25 | DOF 5752811Added · Updated
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
The document publishes the federal participable revenue for January 2025 and details the calculation procedures for federal participations distributed to federal entities and municipalities for February 2025, as well as the adjustment of participations for the third four-month period of 2024. It provides specific data and coefficients for the General Participation Fund, Municipal Development Fund, Hydrocarbon Extraction Fund, Compensation Fund, and specific participations in the special tax on production and services. The figures for February 2025 exclude deductions derived from financial commitments contracted by the federal entities.
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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
0
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
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
Total municipal development fund of February 2025 (9+10)
4,784,229,433
Participations in the Special Tax on Production and Services
Participations for processed tobacco
1,358,003,960
Participations for beer
1,199,693,736
Participations for alcoholic beverages
763,237,567
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
Participations for the 0.136% of federal participable revenue (1 x 0.136%)
650,655,203
Hydrocarbon Extraction Fund of February 2025
Transfer of the Mexican Oil Fund for Stabilization and Development
205,051,167
50% of the Transfer of the Mexican Oil Fund for Stabilization and Development (17 x 50%)
102,525,584
50% of the Transfer of the Mexican Oil Fund for Stabilization and Development (17 x 50%)
102,525,584
Hydrocarbon extraction fund (18+19)
205,051,167
Compensation Fund of January 2025
- 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
- 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
- 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
- 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
- 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
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
1.443869
476,617
688,173
0.880795
Baja California
0
0
0
0
0
0
0.000000
Baja California Sur
0
0
0
0
0
0
0.000000
Campeche
233,059,238
238,229,868
1.022186
1.022186
928,363
948,960
1.214577
Coahuila
579,068,372
626,583,136
1.082054
1.082054
1,071,443
1,159,359
1.483868
Colima
0
0
0
0
0
0
0.000000
Chiapas
65,477,133
68,156,291
1.040917
1.040917
1,334,122
1,388,711
1.777416
Chihuahua
2,630,321,484
2,936,630,440
1.116453
1.116453
3,489,381
3,895,730
4.986159
Mexico City
21,536,204,058
22,934,902,848
1.064946
1.064946
9,209,944
9,808,097
12.553418
Durango
543,306,872
515,767,637
0.949312
0.949312
1,832,650
1,739,756
2.226720
Guanajuato
3,153,781,200
3,337,556,815
1.058272
1.058272
6,154,531
6,513,165
8.336223
Guerrero
702,824,171
742,098,899
1.055881
1.055881
2,273,799
2,400,862
3.072872
Hidalgo
0
0
0
0
0
0
0.000000
Jalisco
4,868,406,091
5,574,812,099
1.145100
1.145100
7,280,141
8,336,490
10.669903
Mexico
5,572,156,952
6,175,757,842
1.108324
1.108324
14,072,266
15,596,637
19.962191
Michoacán
3,221,453
3,155,214
0.979438
0.979438
64,450
63,125
0.080794
Morelos
0
0
0
0
0
0
0.000000
Nayarit
8,018,175
12,192,499
1.520608
1.520608
217,392
330,568
0.423095
Nuevo León
2,892,718,487
3,030,052,090
1.047476
1.047476
4,641,448
4,861,804
6.222640
Oaxaca
124,628,351
124,504,172
0.999004
0.999004
270,955
270,685
0.346451
Puebla
0
0
0
0
0
0
0.000000
Querétaro
2,917,404,815
3,240,524,420
1.110756
1.110756
2,368,467
2,630,789
3.367156
Quintana Roo
0
0
0
0
0
0
0.000000
San Luis Potosí
154,356,437
157,601,444
1.021023
1.021023
1,081,612
1,104,351
1.413462
Sinaloa
2,358,317,952
2,243,667,997
0.951385
0.951385
3,026,943
2,879,788
3.685851
Sonora
933,949,430
1,117,358,058
1.196380
1.196380
936,263
1,120,126
1.433653
Tabasco
354,407,128
363,183,203
1.024763
1.024763
2,402,598
2,462,093
3.151241
Tamaulipas
548,686,517
573,572,609
1.045356
1.045356
2,455,088
2,566,440
3.284796
Tlaxcala
0
0
0
0
0
0
0.000000
Veracruz
1,021,783,409
1,133,428,450
1.109265
1.109265
6,181,752
6,857,200
8.776555
Yucatán
0
0
0
0
0
0
0.000000
Zacatecas
185,560,720
195,419,596
1.053130
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
0
68,936,785
98,376,131
Baja California Sur
13,281,123
15,690,752
0
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
0
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
0
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
0
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
0
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
0
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
0
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
0
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
100.000000
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
1
Nayarit
169,252
2
Hidalgo
166,675
3
Puebla
166,328
4
México
163,523
5
Zacatecas
163,519
6
Veracruz
160,092
7
Oaxaca
134,520
8
Tlaxcala
131,300
9
Guerrero
110,067
10
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
85
1.913498
Chihuahua
Mexico City
Durango
Guanajuato
Guerrero
Hidalgo
Jalisco
México
Michoacán
Morelos
Nayarit
Nuevo León
Oaxaca
Puebla
Querétaro
Quintana Roo
San Luis Potosí
Sinaloa
Sonora
Tabasco
1,629
36.830206
Tamaulipas
282
6.369212
Tlaxcala
Veracruz
683
15.438932
Yucatán
Zacatecas
Totals
4,422
100.000000
1/ 2024 production of associated and non-associated natural gas, provided by the
Energy Information System. Ministry of Energy.
p/ Preliminary.
Table 21.
Distribution and integration of the Hydrocarbon Extraction Fund for February 2025.
(Pesos)
Oil
Gas Production
Entities
Extraction
of Associated
Total
Gross Production
and Non-Associated
Aguascalientes
0
0
0
Baja California
0
0
0
Baja California Sur
0
0
0
Campeche
59,308,627
40,444,448
99,753,074
Coahuila
0
0
0
Colima
0
0
0
Chiapas
2,320,926
1,961,825
4,282,751
Chihuahua
0
0
0
Mexico City
0
0
0
Durango
0
0
0
Guanajuato
0
0
0
Guerrero
0
0
0
Hidalgo
0
0
0
Jalisco
0
0
0
México
0
0
0
Michoacán
0
0
0
Morelos
0
0
0
Nayarit
0
0
0
Nuevo León
0
0
0
Oaxaca
0
0
0
Puebla
0
0
0
Querétaro
0
0
0
Quintana Roo
0
0
0
San Luis Potosí
0
0
0
Sinaloa
0
0
0
Sonora
0
0
0
Tabasco
30,449,796
37,760,384
68,210,180
Tamaulipas
4,002,777
6,530,071
10,532,848
Tlaxcala
0
0
0
Veracruz
6,443,458
15,828,856
22,272,314
Yucatán
0
0
0
Zacatecas
0
0
0
Totals
102,525,584
102,525,584
205,051,167
Table 22.
Provisional participations
of February 2025.
(Pesos)
Fund
Fund
Special Tax on
Fund
General
of
Production
of
of
Total
Participations
Municipal
and Services
Hydrocarbons
Compensation 1/
Aguascalientes
1,042,389,519
74,866,806
45,139,274
0
0
1,162,395,600
Baja California
2,873,900,129
98,376,131
166,901,219
0
0
3,139,177,478
Baja California Sur
633,615,262
28,971,875
38,624,234
0
0
701,211,371
Campeche
759,564,825
45,975,050
22,308,817
99,753,074
0
927,601,767
Coahuila
2,271,361,145
98,135,640
87,883,557
0
0
2,457,380,341
Colima
551,241,477
34,803,469
27,217,391
0
0
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
0
0
3,198,283,386
Mexico City
9,313,384,861
480,612,984
367,026,208
0
0
10,161,024,053
Durango
1,291,414,507
87,794,439
43,718,413
0
0
1,422,927,359
Guanajuato
4,328,845,040
240,941,177
153,256,706
0
0
4,723,042,922
Guerrero
2,320,730,607
114,488,274
43,667,993
0
57,623,747
2,536,510,621
Hidalgo
2,067,149,083
137,266,845
64,056,394
0
38,053,061
2,306,525,383
Jalisco
6,526,248,861
302,883,994
299,718,636
0
0
7,128,851,491
México
13,674,726,591
583,761,162
441,809,889
0
38,786,442
14,739,084,084
Michoacán
3,231,709,708
170,582,640
111,734,671
0
0
3,514,027,019
Morelos
1,337,015,743
70,854,110
28,628,399
0
0
1,436,498,252
Nayarit
879,497,809
57,118,672
31,903,067
0
37,473,512
1,005,993,060
Nuevo León
4,777,803,250
197,206,140
276,404,836
0
0
5,251,414,227
Oaxaca
2,845,821,204
164,723,119
44,510,746
0
47,148,991
3,102,204,061
Puebla
4,403,314,242
204,054,591
92,596,809
0
38,132,249
4,738,097,891
Querétaro
1,775,137,418
116,760,806
82,266,288
0
0
1,974,164,512
Quintana Roo
1,420,514,741
61,450,288
77,328,445
0
0
1,559,293,474
San Luis Potosí
1,965,822,908
113,362,279
54,177,566
0
0
2,133,362,753
Sinaloa
2,170,542,311
110,556,182
72,111,902
0
0
2,353,210,395
Sonora
2,222,609,023
86,726,114
105,069,388
0
0
2,414,404,526
Tabasco
2,240,494,353
111,810,251
52,410,463
68,210,180
0
2,472,925,247
Tamaulipas
2,495,284,638
137,903,697
88,024,803
10,532,848
0
2,731,745,986
Tlaxcala
976,690,359
54,395,259
16,671,403
0
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
0
0
1,849,272,027
Zacatecas
1,125,670,152
99,226,211
26,152,693
0
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
Coefficient
Water and
Water and
Coefficient
of
Entities/municipalities
2023
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
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
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
of
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
0.000000%
0
Salina Cruz, Oax.
64,337,881
5.429615%
652,653
Total
1,184,943,644
100.000000%
12,020,238
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
0
0
0
0
0
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/
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/
0
0
0
0
0
Special right on hydrocarbons 4/
0
0
0
0
0
Additional right on hydrocarbons 4/
0
0
0
0
0
Gross 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
25,000
25,000
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
- Federal participable revenue from September to December 2024
1,470,671,314,960
- Federal participable revenue from September to December 2007
443,046,756,667
- Growth (1-2)
1,027,624,558,293
General Participation Fund
- General participation fund base 2007 (2 x 20%)
88,609,351,333
- 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
- Total general participation fund from September to December 2024 (4+5)
294,134,262,992
Municipal Development Fund
- Federal participable revenue from September to December 2013
711,317,035,000
- Growth (1-7)
759,354,279,960
- Municipal development fund base 2013 (7 x 1%)
7,113,170,350
- 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
- Total municipal development fund from September to December 2024 (9+10)
14,706,713,150
Participations in the Special Tax on Production and Services
- Participations for processed tobacco
1,095,537,276
- Participations for beer
3,006,966,394
- Participations for alcoholic beverages
1,640,078,713
- 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
- 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
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
p/
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
Part
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
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
1.064946
9,209,944
9,808,097
12.553418
Durango
543,306,872
515,767,637
0.949312
0.949312
1,832,650
1,739,756
2.226720
Guanajuato
3,153,781,200
3,337,556,815
1.058272
1.058272
6,154,531
6,513,165
8.336223
Guerrero
702,824,171
742,098,899
1.055881
1.055881
2,273,799
2,400,862
3.072872
Hidalgo
0
0
0
0
0
0
0.000000
Jalisco
4,868,406,091
5,574,812,099
1.145100
1.145100
7,280,141
8,336,490
10.669903
México
5,572,156,952
6,175,757,842
1.108324
1.108324
14,072,266
15,596,637
19.962191
Michoacán
3,221,453
3,155,214
0.979438
0.979438
64,450
63,125
0.080794
Morelos
0
0
0
0
0
0
0.000000
Nayarit
8,018,175
12,192,499
1.520608
1.520608
217,392
330,568
0.423095
Nuevo León
2,892,718,487
3,030,052,090
1.047476
1.047476
4,641,448
4,861,804
6.222640
Oaxaca
124,628,351
124,504,172
0.999004
0.999004
270,955
270,685
0.346451
Puebla
0
0
0
0
0
0
0.000000
Querétaro
2,917,404,815
3,240,524,420
1.110756
1.110756
2,368,467
2,630,789
3.367156
Quintana Roo
0
0
0
0
0
0
0.000000
San Luis Potosí
154,356,437
157,601,444
1.021023
1.021023
1,081,612
1,104,351
1.413462
Sinaloa
2,358,317,952
2,243,667,997
0.951385
0.951385
3,026,943
2,879,788
3.685851
Sonora
933,949,430
1,117,358,058
1.196380
1.196380
936,263
1,120,126
1.433653
Tabasco
354,407,128
363,183,203
1.024763
1.024763
2,402,598
2,462,093
3.151241
Tamaulipas
548,686,517
573,572,609
1.045356
1.045356
2,455,088
2,566,440
3.284796
Tlaxcala
0
0
0
0
0
0
0.000000
Veracruz
1,021,783,409
1,133,428,450
1.109265
1.109265
6,181,752
6,857,200
8.776555
Yucatán
0
0
0
0
0
0
0.000000
Zacatecas
185,560,720
195,419,596
1.053130
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
0
174,146,847
291,904,233
Baja California Sur
53,124,491
39,637,693
0
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
0
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
0
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
0
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
0
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
0
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
0
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
0
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
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
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
Fund
Tax
General
of
Special on
Entities
of
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
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
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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