Gaming License in Mexico
Last Update: 18.03.2026
Mexico is rapidly developing as one of the largest and most promising markets for online gambling in Latin America. Despite certain legislative gaps, the country continues to attract both local and international operators due to its scale, growing user base, and increasing regulatory attention.
Bergerslegal provides full legal support for gambling businesses in Mexico, including licensing, company registration, tax structuring, compliance, and ongoing legal сопровождение.
Market Overview
Mexico remains one of the most attractive iGaming markets in Latin America. However, its regulatory framework is still evolving.
The current system is based on legislation adopted more than 15 years ago, which has not fully adapted to online gambling. As a result:
- a significant portion of operators work without a federal license;
- the illegal online betting market is estimated at around $450 million;
- approximately 60% of platforms operate without a license.
Despite this, the market continues to grow rapidly. By 2028, it is expected to increase by 70%, reaching approximately $4.63 billion.
The upcoming 2026 FIFA World Cup, hosted jointly with the USA and Canada, is accelerating regulatory reform and market development.
Advantages of a Mexican Gaming License
Legal operation
Licensed operators work within the federal legal framework, reducing risks of sanctions and penalties.
Large market access
Operators gain access to one of the largest player bases in Latin America.
Relatively fast process
Licensing can take approximately 3 months under optimal conditions.
Player trust
Licensing increases credibility, which directly impacts user acquisition and retention.
Partnership opportunities
Licensed operators can cooperate with international partners and expand globally.
Long-term stability
Legal status allows long-term planning and investment in growth.
Tax optimization opportunities
Although taxes are high, certain deductions (especially on IEPS) are possible.
Gambling Regulation in Mexico
Gambling in Mexico is governed by the Federal Law on Gambling and Lotteries (1947), which prohibits gambling unless specifically authorized.
Permitted activities include:
- lotteries and raffles;
- sports betting;
- licensed casinos;
- certain skill-based games.
Online gambling is allowed, but only through licensed operators.
The regulatory framework remains incomplete, as the original law does not fully cover digital gambling. Therefore, regulation relies heavily on:
- secondary legislation;
- regulatory interpretation by authorities.
Upcoming reform
Mexico is preparing a major reform expected to:
- modernize the legal framework;
- introduce clearer licensing rules;
- strengthen AML and player protection;
- create a new regulatory body.
Regulatory Authorities
The primary regulator is:
- SEGOB (Ministry of the Interior)
- through DGJS (General Directorate of Games and Lotteries)
Additional oversight is provided by:
- UIF (Financial Intelligence Unit)
- Ministry of Finance (SHCP)
Regulatory Authorities by Game Type
| Type of Game | Regulatory Authority |
|---|---|
| Casino (roulette, blackjack), poker, bingo | SEGOB / DGJS |
| Sports betting / horse racing | SEGOB / DGJS |
| Mexican State Lottery | Lotería Nacional |
| Private lotteries | SEGOB / DGJS |
| Social / skill games | SEGOB / DGJS |
Legal Framework
Key legislation includes:
- Federal Gambling Law (1947)
- Regulatory Decrees and Subordinate Acts
The framework:
- allows gambling under strict conditions;
- does not fully regulate online activities;
- gives broad discretion to regulators.
Local authorities may also impose restrictions on land-based gambling, which indirectly affects online licensing.
Licensing Model in Mexico
Mexico does not issue standalone online gambling licenses.
Instead, operators must:
- hold a land-based gambling license;
- obtain a separate online authorization;
In practice:
- many companies operate via partnerships or sublicensing models;
- new licenses are rarely issued directly.
Disadvantages of Mexican License
High taxation
- 30% income tax (ISR)
- 30% IEPS (special tax)
Complex licensing
The process involves multiple approvals and regulatory layers.
Market access limitations
Foreign companies must operate through Mexican entities.
Regulatory uncertainty
Ongoing reforms create unpredictability.
Strong illegal competition
A large unlicensed market increases risks.
Requirements for Obtaining a License
To obtain a license, operators must meet strict criteria:
Legal
- Mexican registered company required
- Land-based license mandatory
Financial
- proof of solvency
- investment capability
Compliance
- AML/KYC procedures
- internal control systems
Technical
- secure platform
- player verification systems
Operational
- responsible gaming policies
- advertising compliance
Procedure for Obtaining a License
Step 1: Company registration
2–4 weeks
Step 2: Document preparation
3–6 weeks
Step 3: Application submission
1 day
Step 4: Review process
3–6 months
Step 5: License approval
Final stage with publication and launch notification
Total timeline: 4–8 months
Required Documents
The application includes:
- corporate documents
- financial statements
- shareholder and management info
- criminal record certificates
- business plan
- AML/KYC policies
- RNG certification
- technical documentation
All foreign documents must be:
- apostilled
- translated into Spanish
Company Formation in Mexico
To operate legally:
Choose company type
- S.A. (Corporation)
- S.R.L. (LLC)
Register company
- Public Registry
- Tax authority (SAT)
Open bank account
Deposit initial capital
Appoint legal representative
Usually required locally
Types of Gambling Licenses in Mexico
Mexico divides licenses into several categories:
- large gambling facilities (casinos, betting centers)
- temporary licenses
- lottery licenses
- fairground licenses
Online gambling is tied to land-based licenses.
Types of Gambling Licenses in Mexico
| License Type | Description |
|---|---|
| Large facilities | Casinos, betting centers, includes online |
| Temporary | Temporary betting events |
| Lottery | Lotteries and online lotteries |
| Fairground | Event-based gambling |
Cost of License
There is no fixed application fee, but costs include:
- annual fee: 1–2% of GGR
- corporate tax: 30%
- IEPS tax: 30%
- legal and compliance costs
License Renewal
Licenses are valid for 5–15 years.
Renewal requires:
- updated documents
- financial reports
- compliance verification
Operational Obligations
Operators must:
- implement KYC systems
- monitor transactions
- prevent underage gambling
- ensure fair gaming
- maintain audit logs
- comply with advertising rules
Liability and Penalties
Violations may result in:
- fines
- license suspension
- disqualification
- legal proceedings
Taxation
Mexico applies a multi-layer tax system:
- ISR (Income tax): 30%
- IEPS: 30% (with partial reductions)
- State tax: 1–2% of GGR
- Local taxes depending on region
Taxation of Gambling Operators in Mexico
| Tax | Details |
|---|---|
| ISR | 30% |
| IEPS | 30% (up to 20% reduction) |
| State fee | 1–2% GGR |
| Local taxes | Varies by state |
Conclusion
Mexico represents a high-potential but complex gambling market.
It offers:
- massive scale
- growing demand
- upcoming regulatory improvements
However, operators must navigate:
- high taxation
- complex licensing
- evolving legislation
For companies prepared to structure properly, Mexico can become a highly profitable long-term market.
Bergerslegal provides full support in entering and operating within the Mexican gambling market, ensuring compliance, risk minimization, and business scalability.