Artículo Sección 3. Fondo Fondo General de Participaciones crecimiento 2026 General de Primera Segunda Tercera Resarcimiento Entidades Participaciones Parte Parte Parte BET Total de 2007 C 1

Fondo
Fondo General de Participaciones crecimiento 2026
General de
Primera
Segunda
Tercera
Resarcimiento
Entidades
Participaciones
Parte
Parte
Parte
BET
Total
de 2007
C 1
C 2
C 3
2026
Aguascalientes
253,448,939
378,957,209
191,355,224
14,162,463
1,415,136
839,338,970
Baja California
635,563,001
960,203,839
518,217,748
194,886,397
5,305,004
2,314,175,990
Baja California Sur
160,245,947
231,896,771
116,758,766
8,842,451
1,386,822
519,130,757
Campeche
226,439,168
196,946,836
120,399,209
5,840,184
1,459,447
551,084,845
Coahuila
538,189,157
888,460,069
456,267,075
80,039,199
4,035,289
1,966,990,789
Colima
164,236,610
187,965,968
90,963,406
3,546,438
581,359
447,293,781
Chiapas
1,004,369,892
1,564,194,853
754,668,598
54,524,779
13,076,175
3,390,834,297
Chihuahua
629,999,297
1,013,185,684
539,214,427
195,407,310
14,625,843
2,392,432,561
Ciudad de México
2,744,713,747
2,445,130,306
1,183,717,009
1,361,861,067
1,745,096
7,737,167,226
Durango
288,519,244
522,678,819
262,143,842
17,572,019
7,604,894
1,098,518,818
Guanajuato
855,324,839
1,677,725,038
817,588,366
229,326,133
4,602,700
3,584,567,076
Guerrero
493,273,999
938,393,550
451,389,089
25,973,929
588,977
1,909,619,545
Hidalgo
395,380,932
857,951,371
415,060,320
32,944,277
487,526
1,701,824,425
Jalisco
1,432,795,987
2,265,086,766
1,136,502,552
494,495,941
17,193,831
5,346,075,078
México
2,800,368,390
4,625,721,027
2,297,720,615
1,560,838,447
391,853
11,285,040,332
Michoacán
629,287,410
1,273,682,266
649,587,856
78,914,739
4,407,749
2,635,880,019
Morelos
323,614,323
506,950,513
251,428,862
16,046,673
811,490
1,098,851,861
Nayarit
217,191,062
317,361,342
172,729,015
7,800,343
1,469,904
716,551,665
Nuevo León
1,061,831,201
1,625,497,375
815,439,665
437,336,168
5,471,196
3,945,575,604
Oaxaca
538,451,268
1,140,239,609
554,112,911
37,192,894
1,095,633
2,271,092,316
Puebla
889,073,482
1,750,874,701
850,928,089
128,999,494
2,192,671
3,622,068,437
Querétaro
376,413,841
644,674,896
338,913,866
67,339,218
2,577,686
1,429,919,506
Quintana Roo
265,685,776
473,584,585
266,541,516
60,409,843
96,825
1,066,318,545
San Luis Potosí
414,546,142
734,943,735
381,333,635
37,795,682
2,854,625
1,571,473,819
Sinaloa
533,055,947
790,730,426
386,500,093
68,974,519
16,888,575
1,796,149,560
Sonora
552,077,699
771,969,281
393,665,046
72,810,559
20,523,596
1,811,046,181
Tabasco
919,495,148
577,875,277
327,204,386
19,420,432
4,421,440
1,848,416,683
Tamaulipas
623,742,505
931,506,717
451,666,071
86,525,012
3,531,537
2,096,971,842
Tlaxcala
229,036,641
380,006,568
191,457,565
5,200,482
32,141
805,733,398
Veracruz
1,338,567,778
2,118,459,434
1,042,313,093
199,548,244
17,604,586
4,716,493,135
Yucatán
350,185,660
637,157,295
321,940,697
31,646,472
2,123,938
1,343,054,062
Zacatecas
267,212,803
473,099,665
203,827,285
14,296,824
1,532,261
959,968,839
Totales
22,152,337,833
33,903,111,794
16,951,555,897
5,650,518,632
162,135,807
78,819,659,963
Cuadro 8.
Cálculo de los coeficientes de participación del 70% del crecimiento del Fondo de Fomento Municipal para 2025.
Recaudación de agua y predial
Resultado
2023
2024
Variación
Población e/
Variación
Coeficientes de
Entidades
2024/2023
2025
por población
participación 1/
(1)
(2)
(3=2/1)
(4)
(5=3*4)
(6= (5/ å 5)100)
Aguascalientes
2,207,122,394
2,325,992,855
1.053858
1,503,564
1,584,542
1.143138
Baja California
12,057,564,919
13,420,132,605
1.113005
3,778,283
4,205,249
3.033797
Baja California Sur
2,462,231,484
2,519,870,154
1.023409
881,164
901,791
0.650580
Campeche
521,998,784
517,415,843
0.991220
925,978
917,848
0.662164
Coahuila
4,352,564,104
4,784,874,505
1.099323
3,452,989
3,795,951
2.738517
Colima
1,484,931,675
1,573,298,254
1.059509
728,776
772,145
0.557049
Chiapas
1,744,005,137
1,815,319,906
1.040891
5,975,155
6,219,487
4.486932
Chihuahua
8,865,227,370
9,521,809,148
1.074063
3,976,037
4,270,513
3.080881
Ciudad de México
31,486,327,492
33,493,698,824
1.063754
9,350,964
9,947,123
7.176164
Durango
1,334,905,929
1,513,863,761
1.134060
1,944,614
2,205,309
1.590979
Guanajuato
8,541,908,458
8,649,635,331
1.012612
6,345,807
6,425,838
4.635799
Guerrero
1,948,086,444
1,892,957,129
0.971701
3,606,579
3,504,516
2.528267
Hidalgo
2,273,811,624
2,561,806,971
1.126658
3,248,649
3,660,115
2.640521
Jalisco
11,989,654,420
12,962,869,372
1.081171
8,739,649
9,449,057
6.816844
México
15,655,134,223
16,658,474,505
1.064090
17,788,768
18,928,853
13.655864
Michoacán
3,360,450,841
3,596,469,228
1.070234
4,950,874
5,298,594
3.822571
Morelos
1,992,262,825
2,040,265,749
1.024095
1,984,308
2,032,119
1.466034
Nayarit
933,018,792
1,039,445,326
1.114067
1,245,276
1,387,321
1.000856
Nuevo León
13,238,060,362
14,903,709,928
1.125823
6,152,311
6,926,412
4.996929
Oaxaca
785,553,577
780,859,947
0.994025
4,232,451
4,207,162
3.035178
Puebla
3,663,252,126
3,842,817,237
1.049018
6,629,599
6,954,568
5.017242
Querétaro
6,089,114,278
6,342,492,623
1.041612
2,528,745
2,633,970
1.900228
Quintana Roo
5,916,680,527
6,088,161,317
1.028983
1,905,221
1,960,439
1.414322
San Luis Potosí
2,449,054,350
2,527,538,116
1.032047
2,885,526
2,977,997
2.148420
Sinaloa
5,127,365,283
5,096,208,896
0.993924
3,144,666
3,125,557
2.254874
Sonora
4,498,545,546
5,072,399,122
1.127564
3,042,242
3,430,323
2.474742
Tabasco
584,669,981
567,303,935
0.970298
2,554,147
2,478,283
1.787910
Tamaulipas
4,561,458,079
5,005,541,870
1.097356
3,569,939
3,917,493
2.826201
Tlaxcala
451,672,513
461,261,777
1.021231
1,476,723
1,508,075
1.087972
Veracruz
4,628,462,870
4,968,141,044
1.073389
8,113,343
8,708,773
6.282780
Yucatán
1,925,506,884
1,981,620,237
1.029142
2,402,017
2,472,017
1.783390
Zacatecas
1,412,961,700
1,504,822,070
1.065013
1,695,685
1,805,926
1.302851
Totales
168,543,564,990
180,031,077,585
1.068158
130,760,049
138,613,368
100.000000
e/ Encuesta Nacional de Ocupación y Empleo del tercer trimestre de 2025, publicada el 26 de noviembre de 2025 en la página de Internet del INEGI (www.inegi.org.mx). Agua y predial a pesos corrientes. 1/ Coeficientes preliminares. Cuadro 9.
Cálculo de los coeficientes de participación del 30% del crecimiento del Fondo de Fomento Municipal para 2025.
Predial municipios coordinados
con la entidad en su
administración
Población 2020
Municipios
Coordinados
Administración
predial d/
Variación
Valor Mínimo
Resultado
Entidades
(cociente)
min (3), 2
Valor mínimo
Coeficientes de
2023
2024
2024/2023
2
por población
participación 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/ å 6)100)
Aguascalientes
237,183,694
270,272,045
1.139505
1.139505
467,065
532,223
0.674052
Baja California
64,563,616
63,006,731
0.975886
0.975886
108,440
105,825
0.134026
Baja California Sur
0
0
0
0
0
0.000000
Campeche
238,229,868
240,304,225
1.008707
1.008707
928,363
936,447
1.185996
Coahuila
626,583,136
731,139,070
1.166867
1.166867
1,071,443
1,250,231
1.583399
Colima
0
0
0
0
0
0.000000
Chiapas
151,765,175
156,311,631
1.029957
1.029957
1,915,949
1,973,345
2.499213
Chihuahua
2,936,630,440
3,253,691,495
1.107968
1.107968
3,489,381
3,866,121
4.896385
Ciudad de México
22,934,902,848
24,536,059,160
1.069813
1.069813
9,209,944
9,852,919
12.478574
Durango
515,767,637
591,384,511
1.146610
1.146610
1,832,650
2,101,335
2.661310
Guanajuato
3,290,880,902
3,510,856,000
1.066844
1.066844
6,064,973
6,470,379
8.194638
Guerrero
562,640,311
502,643,134
0.893365
0.893365
1,591,109
1,421,441
1.800234
Hidalgo
304,610,567
460,063,868
1.510335
1.510335
880,511
1,329,866
1.684256
Jalisco
5,614,470,106
5,994,527,934
1.067693
1.067693
7,379,687
7,879,237
9.978936
México
6,175,757,842
6,405,916,557
1.037268
1.037268
14,072,266
14,596,713
18.486519
Michoacán
3,155,214
4,427,448
1.403216
1.403216
64,450
90,437
0.114537
Morelos
155,682,685
165,049,845
1.060168
1.060168
548,429
581,427
0.736369
Nayarit
12,192,499
15,609,304
1.280238
1.280238
217,392
278,314
0.352480
Nuevo León
3,030,052,090
3,260,574,368
1.076079
1.076079
4,641,448
4,994,563
6.325540
Oaxaca
124,504,172
151,638,244
1.217937
1.217937
270,955
330,006
0.417948
Puebla
0
0
0
0
0
0.000000
Querétaro
3,240,524,420
3,336,424,285
1.029594
1.029594
2,368,467
2,438,559
3.088399
Quintana Roo
0
0
0
0
0
0.000000
San Luis Potosí
157,978,906
163,033,288
1.031994
1.031994
1,089,371
1,124,224
1.423813
Sinaloa
2,243,667,997
2,127,337,721
0.948152
0.948152
3,026,943
2,870,001
3.634814
Sonora
1,267,542,782
1,328,728,375
1.048271
1.048271
1,557,739
1,632,933
2.068085
Tabasco
363,183,203
361,732,483
0.996006
0.996006
2,402,598
2,393,001
3.030700
Tamaulipas
574,363,209
604,762,668
1.052927
1.052927
2,463,938
2,594,347
3.285702
Tlaxcala
0
0
0
0
0
0.000000
Veracruz
1,133,940,063
1,148,024,105
1.012420
1.012420
6,186,366
6,263,203
7.932254
Yucatán
0
0
0
0
0
0.000000
Zacatecas
305,684,931
377,035,752
1.233413
1.233413
852,585
1,051,589
1.331822
Totales
56,266,458,315
59,760,554,247
1.062099
74,702,462
78,958,688
100.000000
d/ INEGI. Resultados del Censo de Población y Vivienda 2020, publicado el 25 de enero de 2021 en la página de internet del INEGI (www.inegi.org.mx).  Agua y predial a pesos corrientes. 1/ Coeficientes preliminares. Cuadro 10.
Distribución e integración del Fondo de Fomento Municipal
de enero de 2026.
(Pesos)
Fondo de Fomento Municipal
Total
Base 2013
Crecimiento 2026
Entidades
70% primera parte
30% segunda parte
Subtotal
Aguascalientes
42,831,004
17,240,909
4,356,907
21,597,816
64,428,820
Baja California
29,439,346
45,755,991
866,310
46,622,300
76,061,647
Baja California Sur
13,281,123
9,812,108
0
9,812,108
23,093,230
Campeche
19,893,110
9,986,819
7,665,980
17,652,799
37,545,909
Coahuila
30,379,818
41,302,548
10,234,698
51,537,247
81,917,065
Colima
23,005,209
8,401,463
0
8,401,463
31,406,672
Chiapas
39,872,920
67,672,289
16,154,287
83,826,576
123,699,496
Chihuahua
39,996,201
46,466,107
31,649,012
78,115,119
118,111,320
Ciudad de México
220,083,536
108,231,522
80,658,396
188,889,918
408,973,454
Durango
38,935,872
23,995,280
17,202,045
41,197,325
80,133,196
Guanajuato
64,119,654
69,917,521
52,968,102
122,885,623
187,005,277
Guerrero
29,484,254
38,131,535
11,636,263
49,767,797
79,252,052
Hidalgo
86,188,656
39,824,560
10,886,609
50,711,170
136,899,825
Jalisco
73,415,556
102,812,223
64,501,355
167,313,578
240,729,134
México
120,654,958
205,958,909
119,492,250
325,451,159
446,106,118
Michoacán
90,139,479
57,652,342
740,342
58,392,684
148,532,163
Morelos
37,531,376
22,110,852
4,759,704
26,870,555
64,401,931
Nayarit
34,648,676
15,095,001
2,278,343
17,373,344
52,022,020
Nuevo León
41,166,217
75,364,113
40,886,712
116,250,825
157,417,043
Oaxaca
94,850,859
45,776,813
2,701,511
48,478,324
143,329,183
Puebla
94,872,995
75,670,475
0
75,670,475
170,543,469
Querétaro
44,883,561
28,659,405
19,962,641
48,622,046
93,505,607
Quintana Roo
29,824,745
21,330,924
0
21,330,924
51,155,669
San Luis Potosí
48,129,383
32,402,652
9,203,175
41,605,827
89,735,210
Sinaloa
29,945,765
34,008,210
23,494,531
57,502,740
87,448,505
Sonora
25,109,090
37,324,271
13,367,585
50,691,856
75,800,946
Tabasco
45,803,078
26,965,419
19,589,689
46,555,108
92,358,186
Tamaulipas
49,509,217
42,625,009
21,237,961
63,862,970
113,372,187
Tlaxcala
31,392,711
16,408,887
0
16,408,887
47,801,598
Veracruz
83,688,467
94,757,425
51,272,111
146,029,536
229,718,003
Yucatán
59,235,595
26,897,239
0
26,897,239
86,132,835
Zacatecas
65,980,157
19,649,713
8,608,567
28,258,281
94,238,438
Totales
1,778,292,588
1,508,208,534
646,375,086
2,154,583,620
3,932,876,208
Cuadro 11.
Importes del impuesto especial sobre producción y servicios del ejercicio 2024.
(Pesos)
Bebidas
Tabacos
Entidades
Alcohólicas
Cerveza
Labrados
Total
Aguascalientes
378,458,917
1,547,998,313
350,742,238
2,277,199,468
Baja California
2,913,562,702
4,401,008,285
1,357,098,706
8,671,669,693
Baja California Sur
687,442,164
1,056,746,483
318,309,292
2,062,497,939
Campeche
77,556,674
932,633,644
63,706,292
1,073,896,610
Coahuila
545,563,944
2,344,083,758
859,672,680
3,749,320,382
Colima
359,414,280
493,361,498
273,504,268
1,126,280,046
Chiapas
312,547,710
2,221,590,324
120,249,225
2,654,387,259
Chihuahua
965,794,355
4,599,921,677
1,162,846,492
6,728,562,524
Ciudad de México
11,822,594,524
3,570,282,573
3,217,094,955
18,609,972,052
Durango
172,147,081
1,861,121,103
294,319,517
2,327,587,701
Guanajuato
1,946,259,403
3,817,061,698
1,292,105,814
7,055,426,915
Guerrero
288,969,837
1,958,311,753
213,403,504
2,460,685,094
Hidalgo
1,370,464,792
1,134,958,937
655,862,137
3,161,285,866
Jalisco
7,004,642,064
3,786,175,223
2,728,613,295
13,519,430,582
México
5,252,488,457
9,901,774,858
5,114,121,129
20,268,384,444
Michoacán
1,134,773,969
2,984,820,126
1,035,188,175
5,154,782,270
Morelos
252,539,637
1,020,679,353
238,598,080
1,511,817,070
Nayarit
214,204,581
1,414,237,148
213,066,730
1,841,508,459
Nuevo León
3,496,427,743
6,285,985,835
2,374,260,639
12,156,674,217
Oaxaca
206,763,341
2,323,883,328
206,811,859
2,737,458,528
Puebla
1,468,000,059
2,791,964,184
604,745,513
4,864,709,756
Querétaro
1,482,526,908
1,691,947,007
908,323,731
4,082,797,646
Quintana Roo
2,096,509,315
2,228,066,192
318,163,067
4,642,738,574
San Luis Potosí
392,724,790
1,741,387,154
622,072,724
2,756,184,668
Sinaloa
436,995,363
2,283,847,361
654,034,353
3,374,877,077
Sonora
393,439,042
5,036,340,670
923,791,770
6,353,571,482
Tabasco
321,191,015
1,711,838,944
478,363,606
2,511,393,565
Tamaulipas
348,206,886
3,103,016,241
744,723,987
4,195,947,114
Tlaxcala
88,231,621
554,441,162
212,180,017
854,852,800
Veracruz
1,946,094,850
4,277,276,588
825,760,009
7,049,131,447
Yucatán
496,310,971
2,124,607,208
592,324,680
3,213,242,859
Zacatecas
159,128,033
1,260,977,040
99,498,642
1,519,603,715
Totales
49,031,975,028
86,462,345,668
29,073,557,126
164,567,877,822
Nota: Los importes de estos conceptos no corresponden a las cifras que registra la Cuenta de la Hacienda Pública Federal de 2024, toda vez que las cifras de este cuadro se refieren al impuesto causado. El impuesto causado es utilizado como variable para determinar los coeficientes de participación de estos conceptos. Cuadro 12.
Coeficientes de las participaciones específicas en el impuesto especial sobre producción y servicios de 2025.
Tabacos