Estímulos fiscales a combustibles (IEPS)

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SHCP · DOF

Estímulos fiscales a combustibles (IEPS)

Vigencia: del 09 al 15 de agosto de 2025 · Acuerdos 112/2025, 113/2025 y 114/2025

Acuerdo 112/2025 · Ámbito nacional

Porcentajes, montos del estímulo y cuotas aplicables a gasolinas y diésel.

Porcentaje de estímulo fiscal
Combustible Porcentaje
Gasolina < 91 octanos0.00%
Gasolina ≥ 91 octanos y no fósiles0.00%
Diésel0.00%
Montos del estímulo (pesos/litro)
Combustible Monto
Gasolina < 91 octanos$0.0000
Gasolina ≥ 91 octanos y no fósiles$0.0000
Diésel$0.0000
Cuotas IEPS aplicables (pesos/litro)
Combustible Cuota
Gasolina < 91 octanos$6.4555
Gasolina ≥ 91 octanos y no fósiles$5.4513
Diésel$7.0946

Estímulos complementarios: $0.0000 por litro en todos los combustibles.

Acuerdo 113/2025 · Región fronteriza con EUA

Montos del estímulo a la enajenación de gasolinas por municipio y distancia a la línea fronteriza (0–45 km).

Zona I

Tijuana y Playas de Rosarito (Baja California)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$0.000$0.000$0.000$0.000$0.000$0.000
≥ 91 octanos$0.000$0.000$0.000$0.000$0.000$0.000
Tecate (Baja California)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$0.130$0.108$0.087$0.065$0.043$0.022
≥ 91 octanos$0.140$0.117$0.093$0.070$0.047$0.023

Zona II

Mexicali (Baja California)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$0.580$0.483$0.387$0.290$0.193$0.097
≥ 91 octanos$0.600$0.500$0.400$0.300$0.200$0.100

Zona III

San Luis Río Colorado (Sonora)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.360$2.800$2.240$1.680$1.120$0.560
≥ 91 octanos$2.900$2.417$1.933$1.450$0.967$0.483

Zona IV

Puerto Peñasco y Caborca (Sonora)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.470$2.892$2.313$1.735$1.157$0.578
≥ 91 octanos$2.490$2.075$1.660$1.245$0.830$0.415
Gral. Plutarco Elías Calles (Sonora)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.010$2.508$2.007$1.505$1.003$0.502
≥ 91 octanos$1.960$1.633$1.307$0.980$0.653$0.327
Nogales, Sáric, Agua Prieta (Sonora)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.010$2.508$2.007$1.505$1.003$0.502
≥ 91 octanos$1.960$1.633$1.307$0.980$0.653$0.327
Santa Cruz, Cananea, Naco, Altar (Sonora)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.160$2.633$2.107$1.580$1.053$0.527
≥ 91 octanos$2.210$1.842$1.473$1.105$0.737$0.368

Zona V

Janos, Manuel Benavides, Ojinaga y Ascensión (Chihuahua)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$4.230$3.525$2.820$2.115$1.410$0.705
≥ 91 octanos$3.320$2.767$2.213$1.660$1.107$0.553
Juárez, Praxedis G. Guerrero, Guadalupe (Chihuahua)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.410$2.842$2.273$1.705$1.137$0.568
≥ 91 octanos$2.860$2.383$1.907$1.430$0.953$0.477
Coyame del Sotol (Chihuahua)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.820$3.183$2.547$1.910$1.273$0.637
≥ 91 octanos$3.000$2.500$2.000$1.500$1.000$0.500

Zona VI

Ocampo, Acuña, Jiménez, Guerrero, Zaragoza (Coah.) y Anáhuac (N.L.)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$4.550$3.792$3.033$2.275$1.517$0.758
≥ 91 octanos$3.410$2.842$2.273$1.705$1.137$0.568
Piedras Negras y Nava (Coahuila)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$4.220$3.517$2.813$2.110$1.407$0.703
≥ 91 octanos$3.090$2.575$2.060$1.545$1.030$0.515
Hidalgo (Coahuila) y Nuevo Laredo (Tamaulipas)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$4.120$3.433$2.747$2.060$1.373$0.687
≥ 91 octanos$2.990$2.492$1.993$1.495$0.997$0.498

Zona VII

Guerrero, Mier y Valle Hermoso (Tamaulipas)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$4.500$3.750$3.000$2.250$1.500$0.750
≥ 91 octanos$3.410$2.842$2.273$1.705$1.137$0.568
Reynosa, Camargo, G. Díaz Ordaz, Río Bravo, Matamoros, Miguel Alemán (Tamaulipas)
Combustible 0–20 km20–25 km25–30 km30–35 km35–40 km40–45 km
< 91 octanos$3.830$3.192$2.553$1.915$1.277$0.638
≥ 91 octanos$2.650$2.208$1.767$1.325$0.883$0.442

Acuerdo 114/2025 · Región fronteriza con Guatemala

Montos del estímulo a la enajenación de gasolinas por zona/municipios (pesos por litro).

Zona Municipios < 91 octanos ≥ 91 octanos
Zona I Calakmul y Candelaria (Campeche) $1.880$2.105
Zona II Balancán y Tenosique (Tabasco) $1.312$1.379
Zona III Ocosingo y Palenque (Chiapas) $1.716$1.745
Zona IV Marqués de Comillas y Benemérito de las Américas (Chiapas) $1.836$1.904
Zona V Amatenango de la Frontera, Frontera Comalapa, La Trinitaria, Maravilla Tenejapa, Las Margaritas (Chiapas) $2.549$2.306
Zona VI Suchiate, Frontera Hidalgo, Metapa, Tuxtla Chico, Unión Juárez, Cacahoatán, Tapachula, Motozintla, Mazapa de Madero (Chiapas) $1.504$1.167

Fuente oficial: Diario Oficial de la Federación (dof.gob.mx). Entrará en vigor al día siguiente de su publicación.

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