2027 Budget: Jalisco Allocates Resources for its Municipalities

The distribution of public resources that Jalisco’s 125 municipalities will receive during 2027 has been defined in its technical bases after the State Congress Plenary approved various reports with the coefficients that will govern the allocation of federal and state funds, participations, and incentives. The agreements establish distribution variables linked to municipal revenue collection, population, federal participations and contributions, territorial extension, number of localities, and marginalization conditions, in addition to specific mechanisms for certain resources. The approval occurred during an extraordinary session of the state Congress, whose reports had been previously endorsed by the Finance and Budget Commission.

Municipal Revenue Collection, a Factor for Resource Distribution in Jalisco

One of the approved schemes corresponds to the Municipal Development Fund, whose formula guarantees municipalities the resources they would have received in 2013 and distributes surpluses according to indicators related to the collection of municipal taxes and fees, as well as property tax administration. The model thus introduces a component associated with the revenue-generating capacity of local governments within resource distribution.

Another of the reports establishes a formula that incorporates demographic, territorial, and socioeconomic variables, including population, federal participations and contributions, municipal revenue collection, number of localities, territorial extension, and the marginalization index. The scheme also includes resources designated to address poverty and marginalization conditions.

Specific Municipal Conditions Considered

Among the approved criteria, a specific calculation was included for the Wixárika community of San Sebastián Teponahuaxtlán, in Mezquitic, in accordance with a judicial resolution and available official information on population and localities. The component reflects that the

for 2027 must consider not only general variables applicable to municipalities but also particular conditions derived from legal provisions and territorial characteristics.

Income Tax (ISR) and Revenue Collection Incentives in Jalisco

The Congress also approved the coefficients for distributing among municipalities the incentive corresponding to the collection of Income Tax (ISR) derived from the sale of real estate. The formula contemplates the distribution of 20% of the revenue collection among municipalities, plus an additional 2% for those that maintain a valid administrative collaboration agreement for the exchange of fiscal information. To calculate the coefficients, municipal income from taxes and fees corresponding to fiscal year 2025 will be used as a reference, according to the information reported in the public accounts to the Superior Audit Office of Jalisco.

Audit and Fuel Resources Will Also Be Distributed

Among the approved agreements are also the coefficients for the distribution of the Audit and Revenue Fund corresponding to municipalities during 2027. In addition, coefficients are included for distributing participations corresponding to the Special Tax on Production and Services (IEPS) applicable to gasoline and diesel among the 125 municipalities. The resources will be delivered by the Government of Jalisco, through the Ministry of Public Finance, in accordance with the mechanisms established in state legislation for fiscal coordination with municipalities.

With these approvals, the Congress establishes the bases by which different components of municipal income will be distributed during 2027, incorporating criteria of population, territory, revenue collection, and socioeconomic conditions to determine the participation corresponding to each municipality.

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