Mexico gambling permit guide: SEGOB rules for casinos and online betting (2026)

Who regulates gambling in Mexico?

The Ley Federal de Juegos y Sorteos gives the federal government exclusive authority over betting games and draws. Article 2 of its Regulation assigns the work to SEGOB's DGJS and prohibits games and draws it does not expressly contemplate. Article 12 prohibits slot machines (máquinas tragamonedas). The tax administration (SAT) collects the IEPS.

Is online gambling legal in Mexico?

Yes, but only through a SEGOB permit holder whose internet or phone mechanism has been approved (Arts. 85–87). Players need registered accounts, and every transaction must be recorded. Mexico does not issue a separate online licence, even though many guides call one a "Mexico online gambling licence".

Permit types

The Regulation covers:

• remote betting centres (centros de apuestas remotas);
• number-draw halls (salas de sorteos de números);
• racetracks, dog tracks and frontón;
• fairs;
• draws (sorteos).

Requirements

Under Article 20, remote betting centre and draw-hall permits go only to Mexican sociedades mercantiles. Article 22 and the DGJS's list of 30 required documents include:

• a prize bond;
• statements of net worth;
• disclosure of ties to other permit holders;
• credit reports;
• five years of financial statements;
• the board list;
• a feasibility study;
• a favourable opinion from the state or municipal authority;
• operating and investment programmes;
• an organisation manual;
• betting mechanics and draft house rules;
• evidence of experience;
• trade-name registration;
• a workforce projection.

Article 29 bars shareholders based in preferential tax regimes and requires at least 25% independent board members. Establishments must be at least 200 metres from schools and places of worship (Art. 38).

How much does a Mexico gambling permit cost?

The 2026 amounts of the DGJS permit and inspection fees are not publicly available, so none are given here. Inspection-fee and participaciones figures circulating online are not supported by an official document.

Tax

The decree published in the DOF on Nov. 7, 2025 and in force from Jan. 1, 2026 sets the IEPS on betting games and draws that require a permit under the Federal Law at 50% (LIEPS Art. 2, section II, B). The tax also covers skill games played on machines with electronic images. It extends to games offered over the internet by foreign residents with no establishment in Mexico. Those operators must comply with LIEPS Arts. 5o.-A BIS and 20-A, and non-compliance can lead to the temporary blocking of their digital service under the VAT law's blocking provisions. For these foreign online operators, the taxable value is the total received from participants "sin disminución alguna", meaning without any deduction.

How to apply

1. Optional pre-filing consultation with the DGJS (Art. 23).
2. Filing with the documents required by Arts. 21–22 and the DGJS list.
3. Review by the DGJS, which may consult the Advisory Council (Art. 28).
4. Permit granted for 1 to 15 years (Art. 33).
5. Separate approval of any internet or phone betting mechanism before launch (Art. 85). No official processing time is published.

Ongoing obligations

Permit holders must (Art. 29):

• file quarterly and annual financial statements;
• report revenue and participaciones monthly;
• file anti-money-laundering reports;
• notify the DGJS of share transfers;
• keep the prize bond in force. Advertising must show the permit number, must not target minors, and must carry responsible-gaming messages (Art. 9).

Recent changes and what's pending

• Nov. 16, 2023: the Regulation was amended.
• Nov. 7, 2025: the IEPS reform was published. It took effect on Jan. 1, 2026.
• October 2025: bills to overhaul the Federal Gaming Law were introduced in the Chamber of Deputies and have not been passed.
• Court disputes over SEGOB suspensions continue; see the Bet365 Mexico ruling in our Oct. 24 brief and the FGR casino inquiry in Chihuahua.

FAQ

Does Mexico issue online gambling licences? No standalone licence exists. Online betting runs under a SEGOB permit with an approved internet mechanism.

Can a foreign company get a Mexican gambling permit? Permits for remote betting centres go only to Mexican commercial companies. Foreign groups typically operate through a Mexican company.

What is the gambling tax in Mexico in 2026? A 50% IEPS from Jan. 1, 2026. Foreign online operators pay it on gross receipts.

How long does a SEGOB permit last? From 1 to 15 years, with extensions of up to 15 years.

Are slot machines legal? Article 12 of the Regulation prohibits máquinas tragamonedas.

Key official documents

• Reglamento LFJS (current text)
• DOF decree of Nov. 16, 2023
• IEPS decree (DOF Nov. 7, 2025)
• DGJS requirements

Information as of Nov. 2, 2026.

If you hold rights to images used in this article and have concerns, please contact us at support@askspinner.com.