Is gambling legal in Mexico? In short: it is banned in principle, with statutory exceptions. Article 1 of the 1947 Federal Law on Games and Draws (Ley Federal de Juegos y Sorteos, LFJS) prohibits games of chance and games with wagers throughout the country. Article 2 only allows betting on sports and competitions such as horse and greyhound racing, plus draws (sorteos), and only with prior permission from the Interior Ministry (SEGOB). Most venues that Mexicans call a “casino” are legally licensed as “number or symbol draw halls” and “remote betting centres”.

For readers coming from China, three points matter most. First, only venues and websites holding a SEGOB permit are legal; unlicensed venues can be shut down and players found there can be penalised. Second, from 1 January 2026 the special tax on production and services (IEPS) paid by operators rose from 30% to 50%, and foreign online platforms are now covered. Third, whatever the position in Mexico, Chinese criminal law still addresses organising PRC citizens to gamble abroad. This page covers regulation only and does not promote any operator. Information is as of October 2026.

50%IEPS gambling tax rate (operators, from January 2026)
1%Federal income tax withheld on gambling prizes (LISR Art. 138)
15 yrsMaximum venue permit term, renewable (Regulation Art. 33)
18Age of majority; minors may never bet

1. Legal framework: the 1947 law is still in force

The current LFJS text published by the Chamber of Deputies has only 17 articles and is still the version published in the Official Gazette (DOF) on 31 December 1947. The detailed rules sit in the 2004 Regulation of the Federal Law on Games and Draws (the “Regulation”), last amended on 16 November 2023.

Article 2 of the Regulation states that any gaming or draw activity not expressly provided for in the law and the Regulation is prohibited. Article 12 bans slot machines (máquinas tragamonedas) in all forms; betting terminals for horse racing or sports, approved by SEGOB and clearly marked, are not treated as slot machines (Art. 12 Bis). The transitional articles of the 2023 amendment also state that no new permits will be granted for establishment types outside the Regulation, and that such existing permits will not be renewed when they expire.

Activity Legal status (as of October 2026) Basis
Betting on sports, horse racing, greyhound racing, jai alai SEGOB permit required LFJS Arts. 2–4
Draws, number or symbol draw halls, remote betting centres SEGOB permit required LFJS Art. 2; Regulation Art. 20
Slot machines Prohibited Regulation Art. 12
Card games, dice, roulette Cannot be treated as “draws” Regulation Art. 91
Occasional, non-profit games at home among family and friends Outside the law LFJS Art. 15; Regulation Art. 13
National Lottery (Lotería Nacional) Governed by its own law LFJS Art. 3

2. Regulator and licensing system

The regulator is SEGOB’s Directorate General of Games and Draws (Dirección General de Juegos y Sorteos, DGJS), which issues, amends and terminates permits and handles supervision and sanctions (Regulation Art. 2). The official portal is the SEGOB website.

  • Permits for racetracks, greyhound tracks, jai alai courts, remote betting centres and draw halls go only to commercial companies incorporated under Mexican law (Regulation Art. 20).
  • Each permit covers one venue only; moving requires a new permit.
  • Terms run from 1 to 15 years and can be extended, each time by up to 15 years, if conditions are met (Regulation Art. 33).
  • Applicants must disclose the source of shareholders’ capital, their tax filings for the last five years and credit reports, among other items (Regulation Art. 22).
  • Venues may not be located near schools or workplaces (LFJS Art. 9), and all transactions must be in Mexican pesos (Regulation Art. 10).

Reform outlook: according to trade media, Interior Minister Rosa Icela Rodríguez told the Chamber of Deputies in September 2025 that she wants a new law to replace the 1947 statute. In October and December 2025, deputies filed bills to tighten security oversight and to restrict gambling advertising aimed at minors. As of October 2026 we found no new gambling law enacted.

Advertising rules

Article 9 of the Regulation states that gambling may only be advertised once a permit has been granted; licensed venues may not explicitly promote the bets offered inside them; advertising must be clear and accurate and must not mislead; it must show the permit number; and it must state that gambling is prohibited for minors and invite people to play responsibly and mainly for entertainment. A December 2025 bill seeks further limits on gambling advertising aimed at children and teenagers on TV and online platforms; as of October 2026 we found no sign it had passed.

3. Land-based casinos: who may enter

Article 5 of the Regulation bars the following people from entering or staying in betting areas: minors (except when accompanied by an adult at live shows, and they may never place bets); people who are drunk or under the influence of drugs; people carrying weapons; uniformed police or military on duty; people disturbing order; cheats; and anyone who does not follow the venue’s internal rules. Article 646 of the Federal Civil Code sets the age of majority at 18.

The law draws no distinction by nationality or residence status, so tourists and residents follow the same rules. Venues may ask for identification, so carry your original passport. For venue types and practical points, see our guide to casinos in Mexico.

This page is for readers aged 18 and over. Gambling should be entertainment; only use money you can afford to lose.

4. Online gambling: only licensed operators are legal

Article 85 of the Regulation allows licensed establishments to take bets by internet, telephone or electronic means, provided they run an internal control system that records each bettor’s account and identity and the time and amount of every transaction, and that SEGOB approves the betting mechanism in advance. In other words, legal online betting is an extension of a SEGOB-licensed company’s business.

Websites without a SEGOB permit are not operating legally. LFJS Article 12(III) provides three months to three years in prison for anyone who, without permission, takes part in any way in selling or circulating foreign lottery tickets or foreign bets. Article 13(II) provides one month to two years in prison plus a fine (100 to 5,000 pesos in the statute’s wording) for players and spectators at a venue where gambling is illegal.

Since 2026, the IEPS law expressly taxes gambling and draws offered online or electronically by foreign residents, and serious non-compliance can lead to temporary blocking of access. Note that paying tax is not the same as holding a SEGOB permit. For how to recognise licensed sites, see our guide to online casinos in Mexico.

5. Taxes: the operator’s tax and the player’s prize tax

Tax Who pays Rate (as of October 2026) Basis
IEPS special tax on production and services Operator 50% (30% in 2025) LIEPS Art. 2(II)(B)
Income tax (ISR): gambling prizes Winner, withheld by the payer 1% of the total amount to be distributed among all winning tickets LISR Art. 138
Income tax (ISR): lottery, draw and contest prizes Winner, withheld by the payer 1%; 21% where the state’s local tax exceeds 6% LISR Art. 138
State prize taxes Depends on the state Varies by state State laws

Statutory gambling-related tax rates in Mexico (%)

IEPS (operators, from 2026)50%
IEPS (operators, 2025)30%
ISR on draw prizes (states with local tax above 6%)21%
State tax threshold (above it, 21% applies)6%
ISR withholding on gambling prizes1%

Source: LIEPS Art. 2, LISR Art. 138 (Chamber of Deputies current texts), CEFP note of October 2025; checked October 2026

The ISR withheld by the payer is in principle final, provided the winner reports, where required, under LISR Article 90: Mexican tax residents must report in their annual return loans, gifts and prizes received in the year that together exceed 600,000 pesos. If they do not, the withholding is not final and the prize must be added to their other income. The payer must issue a tax invoice showing the tax withheld (LISR Art. 139); keep it.

Non-residents winning prizes in Mexico are also taxed at 1% or 21% (LISR Art. 169); if the prize is paid by a foreign resident, the winner must file and pay within 15 days. At the ECB reference rates of 23 October 2026 (EUR 1 = MXN 21.0226 = CNY 7.4660, i.e. MXN 1 ≈ CNY 0.355), 600,000 pesos is about CNY 213,000. For Chinese tax residency questions, see our tax residency guide.

6. Anti-money laundering: ID checks for large transactions

Under Article 17(I) of the Federal Law for the Prevention and Identification of Transactions with Illicit Resources (amended 16 July 2025), licensed gambling is a “vulnerable activity”: single or linked transactions of 325 times the daily UMA value or more require identification, and 645 times or more must be reported to the Finance Ministry. At the media-reported 2026 daily UMA of 117.31 pesos (applicable from 1 February 2026), that is about 38,126 pesos (≈ CNY 13,500) and 75,665 pesos (≈ CNY 26,900).

  1. Check the permitLegal advertising must show the SEGOB permit number (Regulation Art. 9)
  2. Confirm ageYou must be 18 or older to bet
  3. Carry IDOriginal passport; large transactions require identification
  4. Pay in pesosAll bets and payouts are in Mexican pesos
  5. Keep recordsAsk for the tax invoice showing the tax withheld
  6. Report if neededReport in the annual return when prizes and similar items exceed 600,000 pesos

For moving money in and out, see our foreign exchange guide.

7. Responsible gambling and where to get help

Mexico’s National Commission for Mental Health and Addictions (CONASAMA) runs the “Línea de la Vida” helpline on 800 911 2000, which a university’s published support directory lists as a 24-hour service. Official information is on the CONASAMA website. If you or a family member find it hard to control betting, seek help early and set limits on budget and time.

8. For Chinese citizens: a reminder about Chinese law

Article 303 of the PRC Criminal Law covers the crimes of gambling and of operating a gambling venue. Amendment XI, in force since 1 March 2021, added that organising PRC citizens to take part in gambling outside the country (or territory), where the amounts are huge or there are other serious circumstances, is punished under the provisions on operating a gambling venue. The provision mainly targets organising, operating and recruiting. This page is for information only and is not legal advice; see our disclaimer.

Rules differ widely across the region; compare gambling laws in the United States, gambling laws in Panama and gambling laws in Costa Rica. For more on life in Mexico, see our Mexico relocation guide, and for pre-departure steps see Leaving China.

FAQ

Is gambling legal in Mexico?

It is banned in principle, but SEGOB-licensed sports and horse-race betting, draw halls, remote betting centres and their licensed online platforms are legal. Slot machines are banned by the Regulation.

Can tourists enter casinos in Mexico?

Yes. The law sets no nationality restriction, but you must be 18 or older and follow the entry rules in Article 5 of the Regulation.

Are winnings in Mexico taxed?

Yes. The payer withholds 1% federal income tax on gambling prizes, and states may add local taxes; draw prizes are taxed at 21% in states whose local tax exceeds 6%.

Are foreign gambling websites legal in Mexico?

Websites without a SEGOB permit are not operating legally. Since 2026 they fall within the IEPS tax net, but paying tax is not the same as being licensed.

Sources

  1. Ley Federal de Juegos y Sorteos (texto vigente, DOF 31-12-1947) – Cámara de Diputados (accessed October 2026)
  2. Reglamento de la Ley Federal de Juegos y Sorteos (última reforma DOF 16-11-2023) – Cámara de Diputados (accessed October 2026)
  3. Ley del Impuesto Especial sobre Producción y Servicios (última reforma DOF 07-11-2025) – Cámara de Diputados (accessed October 2026)
  4. Decreto de reforma a la LIEPS, DOF 7 de noviembre de 2025 (copia en Gaceta Parlamentaria) (accessed October 2026)
  5. CEFP: Reforma a la Ley del IEPS 2026 (nota informativa, 13-10-2025) (accessed October 2026)
  6. Ley del Impuesto sobre la Renta (arts. 90, 137–139, 169) – Cámara de Diputados (accessed October 2026)
  7. Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (art. 17, reforma DOF 16-07-2025) (accessed October 2026)
  8. Código Civil Federal (art. 646) – Cámara de Diputados (accessed October 2026)
  9. Gaceta Parlamentaria 28-10-2025: iniciativa de reforma a la LFJS y al Código Penal Federal (accessed October 2026)
  10. Gaceta Parlamentaria 17-12-2025: iniciativa sobre publicidad de apuestas y menores (accessed October 2026)
  11. ECB euro foreign exchange reference rates, 23-10-2026 (MXN, CNY) (accessed October 2026)
  12. Comisión Nacional de Salud Mental y Adicciones (CONASAMA) – gob.mx (accessed October 2026)
  13. UAM Defensoría: Directorio de apoyo psicológico 2026 (Línea de la Vida; university source, backup) (accessed October 2026)
  14. Yogonet (trade media, backup): Segob expresa su intención de reformar la Ley de Juegos y Sorteos, 25-09-2025 (accessed October 2026)
  15. IDC Online (media, backup): Valor UMA 2026, 09-01-2026 (accessed October 2026)
  16. 中国新闻网/法治日报：刑法修正案（十一）3月1日起施行（2021-02-23） (accessed October 2026)

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