The Ministry of Finance publishes the federal participable revenue for July 2026

The Secretariat of Finance and Public Credit published in the Official Gazette of the Federation AGREEMENT 122/2026, through which it announced the participable federal revenue and federal participations corresponding to the month of July 2026, as well as the calculation procedures applied. The agreement was signed by Secretary Édgar Abraham Amador Zamora and appeared in issue number 223/2026 of the DOF, published on Monday, August 17, 2026, starting on page 9.

The central figure reported by the agreement is 458,572,797,591 pesos, an amount derived from the gross participable federal revenue for June 2026, which amounted to 464,187,324 thousand pesos. After applying the corresponding deductions —including the percentages for alcoholic beverages, beers, tobacco products, economic incentives, and lottery prizes— the final amount that feeds the participation funds for the federative entities was determined.

Composition of participable federal revenue

The gross participable federal revenue was made up of the following main items:

• Tax revenues: 439,680,236 thousand pesos, of which the income tax contributed 186,818,061 thousand pesos, the value added tax 176,704,419 thousand pesos, and the special tax on production and services 50,655,929 thousand pesos.
• Oil revenues: 24,507,087 thousand pesos, derived mostly from the Mexican Petroleum Fund for Stabilization and Development.
• Total deductions: 5,614,526 thousand pesos, corresponding to the concepts established in the Fiscal Coordination Law, including 20% of alcoholic beverages, 20% of beers, 8% of tobacco products, economic incentives, and lottery prizes.

Table 1 of the agreement details that the revenue excludes the income tax of public servants and the income tax on the sale of real estate, in accordance with the transitional provisions of the Income Tax Law for 2020.

Growth relative to the 2007 base

The agreement also presents the comparison with the participable federal revenue for 2007, which was 110,761,689,167 pesos. The accumulated growth between both figures amounts to 347,811,108,425 pesos, a key indicator for determining the participation coefficients of the federal funds.

• General Participation Fund: calculated in accordance with Article 2 of the Fiscal Coordination Law, with three growth components.
• Municipal Development Fund: determined by Article 2-A, section III, with a base of 1,778,292,588 pesos and growth of 2,807,435,388 pesos for 2026.
• Compensation Fund: calculated using the state non-mining per capita GDP, in accordance with Article 4-A.
• Hydrocarbon Extraction Fund: derived from associated and non-associated gas production, in accordance with Article 4-B.

Funds for the second quarter of 2026

The agreement also includes the allocations from the Tax Auditing and Collection Fund corresponding to the second quarter of 2026, calculated based on the accumulated participable federal revenue from January to June 2026, which amounted to 2,738,765,927,684 pesos. This figure was compared with the revenue for the same period in 2013, which was 1,066,975,552,500 pesos, recording growth of 1,671,790,375,184 pesos.

Distribution among border and coastal municipalities

Table 24 of the agreement details the provisional allocations for the 0.136% of participable federal revenue for municipalities bordering the border or coastal areas. The total amount of this distribution was 623,659,005 pesos, among which the following stand out:

• Nuevo Laredo, Tamaulipas: 283,515,097 pesos (coefficient 45.46).
• Altamira, Tamaulipas: 57,713,983 pesos (coefficient 9.25).
• Ciudad Juárez, Chihuahua: 32,143,507 pesos (coefficient 5.15).
• Lázaro Cárdenas, Michoacán: 32,815,000 pesos (coefficient 5.26).
• Nogales, Sonora: 27,017,959 pesos (coefficient 4.33).

The agreement complies with the obligation contained in Article 26 of the Tax Administration Service Law to disclose the calculation procedures for allocations to subnational governments. The figures corresponding to the month of July 2026 do not include deductions derived from financial commitments entered into by the federal entities.

Source: Official Gazette of the Federation, No. 223/2026, August 17, 2026, Second Section (Notices), p. 9 (reference: AGREEMENT 122/2026).