Regulation 22/30

Taxation 12/20

Product 18/20

Integrity 7/15

Advertising 11/15

Market Summary

Unlimited licences, wide betting product offering and ability to advertise betting services is attractive. However, this is set against a dated law primarily focused on land-based gambling with a relatively high tax burden and lack of market integrity measures.



Regulatory framework

Gambling is governed by the Federal Gaming and Raffles Law 1947, with the regulatory
framework overseen by SEGOB. Additional regulations and decrees have established the current framework, which permits betting. A new federal law was submitted in 2014, but it is unlikely to be approved during the current administration (ending 2024).

Licensing numbers & costs

No restrictions on the number of land-based or online racing and sports betting licences, but local authorities can impose zoning prohibitions. Betting licences are valid for up to 25 years and can extended for additional 15-year periods. No application cost. The annual licence fee is 1% of turnover on sports betting and 2% of turnover on racing. State-owned charity Pronosticos Deportivos also offers betting.

Enforcement & player protection

Betting is prohibited for under-18s. Problem gambling bodies are listed by the regulator and it also provides a dedicated phone line. There is no central self-exclusion programme nor any requirements for player betting or deposit limits. AML is in place.

Betting tax & levies

A 30% GGR tax is imposed for racing and sports betting. Players’ winnings are treated as taxable income both federally (1%) and by states (generally 4-6%). States may also impose local taxes on operators, albeit federal laws allow licensees to deduct local taxes up to a total of 20% from the federal 30% tax.

Other taxation

30% corporation tax and 16% VAT. A 16% digital services tax (SAT) was also imposed in mid-2020.

Betting channels

Land-based and online racing and sports betting is licensed.

Types of betting

Permitted bet types are not specifically addressed in the legislation. However, in practice, operators offer pool and fixed-odds betting, including in-play. Betting on virtual events is also offered. Art. 2 of the 1947 law set out the activities on which bets may take place and which is very broad, primarily covering board games (e.g. chess), racing and all kinds sports.

Betting integrity

Mexico has not signed or ratified the Council of Europe sports manipulation convention nor is it involved in the CoE network of national platforms. No specific integrity measures evident; however, the 2004 Regulation (Art. 29) does require licensees to report potential criminal activity to the authorities.


In addition to the gambling law’s offences, it may be possible to use general corruption and bribery laws.

Advertising (incl. bonuses) & sponsorship

Advertising of gambling is mainly regulated by the 1947 law and 2004 Regulation (Art. 9) but may also be controlled by local authorities. Advertising can be carried out in any form but must meet certain conditions. In particular, that it includes messages promoting responsible gambling and precludes minors. Sponsorship of sport is also permitted.