Is Online Gambling Legal in Mexico? 2026 Guide
The 1947 Law and SEGOB
Mexico's gambling framework starts with the Ley Federal de Juegos y Sorteos (Federal Gaming and Raffles Law) of 1947. It was written for a pre-internet era and authorizes specific games: dominoes, chess, checkers, bowling, billiards, dice, and raffles.
The regulator is SEGOB (Secretaria de Gobernacion, the Interior Ministry), acting through its Directorate General of Games and Sweepstakes (DGJS). SEGOB issues operating permits to gambling businesses. These permits are non-transferable, tied to specific establishments or platforms, and as of November 2025 there were around 38 permit holders in the country.
Crucially, the law has no dedicated online casino licensing track. Online gambling was never written into the 1947 text, and later regulations only touched it indirectly.
The November 2023 Decree and the Amparos
In November 2023 the federal government published a decree that:
- Amended Article 91 of the 2004 Regulation to prohibit draws of numbers or symbols through machines - meaning slot machines, and by extension dice, cards and roulette-style draws.
- Repealed Article 137 Bis, the provision that had allowed online casino gaming.
The government's argument: the 1947 law never authorized these machines, and Congress had not updated the law since. In January 2025 several operators obtained injunctions (amparos) on constitutional grounds, temporarily preventing the decree from being enforced against them. As of mid-2026 most of these cases were still at the provisional-suspension stage: the decree exists on paper, but courts have not let the government enforce it against the operators who challenged it. No Supreme Court merits ruling has been issued.
A New Law Is Being Drafted
In September 2025 Interior Secretary Rosa Icela Rodriguez announced that a new Federal Law on Games and Draws was at the final stage of internal review, assessed by various federal institutions. Industry association AIEJA has been lobbying for a modern framework for years. As of September 2026 the bill has not been published, and there is no public draft. This is the reform to watch: it could finally create a proper online licensing regime.
The 2026 Tax Change: IEPS at 50%
Separate from gambling law, Mexico's tax code changed on 1 January 2026. The Special Tax on Production and Services (IEPS) on gambling and lottery activities - including electronic and online operations - rose from 30% to 50% of gross gaming revenue. The law passed the Chamber of Deputies and the Senate in October 2025 as part of President Claudia Sheinbaum's 2026 economic package.
Two things matter for players:
- Foreign operators are covered. Gambling services from providers without a physical presence in Mexico are treated as provided in Mexico if the recipient is in Mexico. They must register with the tax authority (SAT), pay the tax, and file monthly reports - without needing a SEGOB permit. Legal analyses note this creates a tax-compliant route for foreign operators to serve Mexican players without a SEGOB permit.
- This is an operator tax, not a player tax. It is levied on revenue, not on your deposit or your winnings.
Taxes on Player Winnings
Federal law provides for a 21% withholding tax on lottery, raffle and draw prizes (Income Tax Law, LISR Article 138: 1% federal, up to 21% total in states with qualifying local prize taxes). How this applies to winnings from foreign online casinos can depend on the specifics. We are not tax advisors: if you win significant amounts, speak to a Mexican tax professional. Do not rely on a casino affiliate site for tax advice.
What About Players?
Mexican law does not criminalize individuals for gambling online. Enforcement - raids, fines, payment-channel pressure - targets operators. We are not aware of any player being prosecuted for playing at an online casino.
That does not mean everything is fine. Playing on unlicensed offshore sites means:
- No Mexican regulator to complain to if a casino refuses to pay. See our complaints guide.
- No guaranteed responsible-gambling tools.
- Payment problems: banks may block transfers they flag as gambling-related.
The safest choice for a Mexican player is a reputable operator with a recognized license (for example MGA or Curacao) and a track record of paying players. Our safety checklist walks through verification step by step.
Related Mexico Guides
FAQ
Is online gambling legal in Mexico?
Mexico has no dedicated online casino licensing regime. Gambling is regulated by SEGOB under the 1947 Federal Gaming and Raffles Law. Online play sits in a legal gray area: there is no specific online license, but Mexican law does not criminalize players for gambling online, and no player has been prosecuted for it.
Who regulates gambling in Mexico?
The regulator is SEGOB (Secretaria de Gobernacion), through its Directorate General of Games and Sweepstakes (DGJS). SEGOB issues permits to operators. As of late 2025 there were around 38 permit holders.
What did the November 2023 decree change?
The November 2023 decree amended Article 91 of the 2004 Regulation to prohibit draws through slot machines, dice, cards and roulettes, and repealed Article 137 Bis, which had allowed online casino gaming. In January 2025 several operators obtained court injunctions (amparos) blocking enforcement of the decree against them while courts decide.
Is a new gambling law coming?
Yes, a reform is in the works. In September 2025 Interior Secretary Rosa Icela Rodriguez said the new Federal Law on Games and Draws was at the final stage of internal review. As of September 2026 it has not been published.
Do Mexican players pay tax on winnings?
Federal law provides for a 21 percent withholding tax on lottery, raffle and draw prizes (Income Tax Law, articles 138-141). How this applies to foreign online casino winnings can depend on the situation. We are not tax advisors: if you win significant amounts, speak to a Mexican tax professional.
Can I be punished for playing at an offshore casino?
Mexican enforcement targets operators, not players. We are not aware of any player being prosecuted for gambling online. That said, playing on unlicensed sites means no Mexican regulator to complain to if something goes wrong - see our safety checklist.