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Sports Betting Laws & Tax in Mexico

Is sports betting legal in Mexico? What tax do you pay on winnings? Who regulates the market? Here is everything you need to know about the legal framework for sports betting in Mexico as of 2026.

Regulatory Framework

Legal Since 1947
Minimum Age 18+
Winnings Tax 1% ISR on sports bets (withheld at source)

Sports betting is regulated under the Federal Law on Games and Raffles (1947) and its 2004 regulations. The Ministry of the Interior (SEGOB) issues licences via the Dirección General de Juegos y Sorteos. Both land-based and online operations require a SEGOB permit.

Tax on Betting Winnings in Mexico

Tax applies: 1% ISR on sports bets (withheld at source)

A 1% federal tax (ISR) is withheld on each bet placed. For larger prize winnings, operators may withhold additional ISR. State taxes may also apply. Winnings must be declared on the annual tax return (SAT) if above exemption thresholds.

Bonus & Promotion Rules

Bonus promotions are permitted but must comply with PROFECO consumer protection laws. Wagering requirements must be disclosed clearly. SEGOB-licenced sites can advertise freely within consumer protection rules.

Editor's Perspective

James Calloway — Updated 2026

Football dominates overwhelmingly — Liga MX is the second most-watched domestic league in North America by TV audience, behind only the NFL. Cross-border interest in Liga MX from the 35-million-strong Mexican-American population in the US also drives significant volume. América vs Chivas (El Clásico Nacional) is the market's peak betting fixture — comparable in cultural weight to El Clásico in Spain.

Peak betting periods: Liga MX Apertura/Clausura finals, Copa MX, Canelo fight dates, NFL Mexico City Game.

Frequently Asked Questions

Is sports betting legal in Mexico?

Yes. Sports betting is legal and regulated by SEGOB (Secretaría de Gobernación) under legislation dating back to 1947. Licenced operators include Bet365, Betway and 1xBet.

Do I pay tax on betting winnings in Mexico?

A 1% ISR tax is withheld on each bet at source. Larger winnings may attract additional withholding. You may need to declare winnings on your SAT annual return.

This page is for informational purposes only and does not constitute legal or tax advice. Laws change — consult a qualified local advisor for personal guidance. Last reviewed: 2026.