Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to SEGOB's decision, including banking and payment rails.
Get a gambling license in Mexico.
Mexico prohibits gambling by default and lets it back in by permit. Under the Federal Games and Draws Act of 1947, the Secretaría de Gobernación grants betting-venue permits only to Mexican companies, one per establishment, and online betting exists only as an extension of a permitted venue. The reform published on 7 November 2025 raised the excise tax to 50% of bets less prizes, foreign online operators included. We assess both ways in: a permit of your own, or an existing permit holder.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Mexico in brief
Prohibited by default, allowed by permit.
Article 1 of the Ley Federal de Juegos y Sorteos (DOF 31 December 1947) prohibits games of chance and betting across the national territory. Art. 2 lists what stays legal, from chess and billiards to races and sports, and art. 4 bars any venue with betting or draws from opening without a permit from the Secretaría de Gobernación, which also inspects (art. 7) and closes (art. 8). The working rules sit in the Reglamento of 17 September 2004, reformed in 2012, 2013 and on 16 November 2023. Its art. 20 sets the permits: racetracks, frontons, remote betting centres and number-draw halls under fraction I, then fairs, temporary races and cockfights, and draws. Fraction I permits go only to commercial companies incorporated under Mexican law. One permit covers one establishment, and a move to new premises needs a new permit. Terms run from one to fifteen years, renewable for further periods of up to fifteen years (art. 33).
There is no stand-alone online permit. Art. 85 lets permitted establishments take bets by internet, phone or electronic means once SEGOB approves the betting mechanics, with internal controls that record each bettor's account and identity. Since the 2023 reform, art. 12 bans slot machines in any form; the only betting devices it spares are terminals for horse races and sports. Then the tax moved. The IEPS reform published on 7 November 2025 raised the rate on games with bets and draws from 30% to 50% of bets less prizes paid, and the tax expressly covers games run over the internet by residents abroad without a Mexican establishment - with temporary blocking under the VAT Law for those who do not comply. Corporate tax of 30% comes on top. Shareholders resident in low-tax jurisdictions are barred outright (art. 29 fr. IX).
Gambling is prohibited by default under the 1947 Act. SEGOB permits go only to Mexican companies, one per establishment, for 1-15 years; online betting runs only as an extension of a permitted venue (art. 85).
IEPS rose from 30% to 50% of bets less prizes in the November 2025 reform and now reaches foreign online operators. Slot machines banned since 2023. Built from our Mexico City office.
The two routes
A SEGOB permit of your own - or an existing permit holder.
Every lawful online operation in Mexico sits on a permit for a physical establishment. The question is whose permit, and we assess both routes against the Reglamento before any spend.
A SEGOB permit of your own - or an existing permit holder.
01 - SEGOB PERMIT · FRACTION I
A permit of your own
A fraction I permit for a remote betting centre or number-draw hall, held by a Mexican company, with online betting added under art. 85 once SEGOB approves the mechanics. The file is heavy: five years of audited accounts, the shareholding and beneficial owners, and a location and viability study covering the first ten years.
A fraction I permit for a remote betting centre or number-draw hall, held by a Mexican company, with online betting added under art. 85 once SEGOB approves the mechanics. The file is heavy: five years of audited accounts, the shareholding and beneficial owners, and a location and viability study covering the first ten years.
- ✓Mexican commercial company only
- ✓One permit per establishment
- ✓Term 1-15 years, renewable
- ✓Online via art. 85 mechanics
- ✓Prize bond: 60 days of operation
- ✓Ten-year viability study
02 - PARTNER OR ACQUIRE
Existing permit holderEntry through a permit holder
The other route is commercial: a partnership with, or the purchase of, a company that already holds a fraction I permit. The Reglamento still governs the deal - no shareholders in low-tax jurisdictions, no holdings through trusts where settlor and beneficiary differ, and a new permit for any move of premises.
Partnership with, or purchase of, a fraction I permit holder - still bound by art. 29 ownership limits and the one-establishment rule.
- ✓Partnership or acquisition
- ✓Diligence on the permit itself
- ✓Art. 29 ownership limits apply
- ✓No low-tax shareholders
- ✓New premises, new permit
- ✓Online mechanics SEGOB-approved
Costs and timelines are confirmed for your case before any work begins. Permit fees, capital expectations and SEGOB's current practice on new permits are confirmed per case; bond and audit costs are itemised in your quote.
Why Mexico
Long permits, taxed at 50%.
Mexico rewards the operator that holds a venue and a permit, then takes half of what is left after prizes.
✓
Terms of up to 15 years
Art. 33 fr. I allows one to fifteen years for fraction I permits, renewable for further periods of up to fifteen years while the holder is current with its obligations.Renewable while compliant.
✓
Online, through a venue
Art. 85 lets a permitted establishment take bets by internet, phone or electronic means, once SEGOB has approved the mechanics in advance.Art. 85 mechanics, SEGOB-approved.
✓
Offshore sites now pay too
Since the November 2025 reform the 50% IEPS reaches games run over the internet by residents abroad without a Mexican establishment, and non-payers face temporary blocking.50% IEPS reaches foreign sites.
✓
The federal share is credited
SEGOB sets the Federal Government's share of proceeds under LFJS art. 5, and LIEPS art. 5-B lets the operator deduct that amount from its IEPS.LIEPS art. 5-B.
✓
Clear AML thresholds
LFPIORPI art. 17 fr. I: customer identification from 325 times the daily UMA, a notice to the Finance Ministry from 645 times.325 and 645 daily UMA.
✓
Slots are gone
Art. 12, reformed on 16 November 2023, bans slot machines in any form. Terminals for betting on horse races and sports are excluded; any device where a player inserts cash to bet on a prize is not.Betting terminals survive.
How it compares
How Mexico differs from other routes.
Mexico is the region's permit market: long terms and a land-based anchor, with IEPS at 50% of bets less prizes.
Mexico vs other jurisdictions
| Feature |  Mexico | Other jurisdictions |
|---|---|---|
| Legal form | SEGOB permit for an establishment | A licence or contract for online play itself |
| Holder | Mexican company only (fraction I) | Foreign applicants admitted in Colombia |
| Term | 1-15 years, renewable up to 15 | 3-5 years Colombia, 10 years Spain |
| Tax | IEPS 50% of bets less prizes + 30% CIT | 15% GGR + 16% tax in Colombia (2026) |
Legal form
MexicoSEGOB permit for an establishment
Other jurisdictionsA licence or contract for online play itself
Holder
MexicoMexican company only (fraction I)
Other jurisdictionsForeign applicants admitted in Colombia
Term
Mexico1-15 years, renewable up to 15
Other jurisdictions3-5 years Colombia, 10 years Spain
Tax
MexicoIEPS 50% of bets less prizes + 30% CIT
Other jurisdictions15% GGR + 16% tax in Colombia (2026)
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Mexico | SEGOB permit, establishment-linked | IEPS 50% · 30% CIT | Mexican company, 60-day prize bond |
 Colombia | Coljuegos concession, 3-5 yrs | 15% GGR + 811 SMMLV · 16% tax 2026 | .co site, 15% bond, COP 615M cover |
 Brazil | Fixed-odds banned by MP 1.394 | GGR-share rules revoked 25.9.2026 | Authorisations end 30 days after the MP |
 Spain | DGOJ general + singular licences | Gaming tax on GGR, quarterly | €100k capital, €2M guarantee |
MexicoLicense typeSEGOB permit, establishment-linked
TaxationIEPS 50% · 30% CIT
RequirementsMexican company, 60-day prize bond
ColombiaLicense typeColjuegos concession, 3-5 yrs
Taxation15% GGR + 811 SMMLV · 16% tax 2026
Requirements.co site, 15% bond, COP 615M cover
BrazilLicense typeFixed-odds banned by MP 1.394
TaxationGGR-share rules revoked 25.9.2026
RequirementsAuthorisations end 30 days after the MP
SpainLicense typeDGOJ general + singular licences
TaxationGaming tax on GGR, quarterly
Requirements€100k capital, €2M guarantee
Before you apply
Requirements for the SEGOB permit.Requirements for the licence.
SEGOB looks at the company, its owners and the premises before it looks at the website. The list below applies to a new permit and to any deal with an existing holder.
01
Mexican company - a commercial company incorporated under Mexican law for any fraction I permit (Reglamento art. 20).
02
Clean record - RFC tax registration and a statement of no prosecution or conviction for intentional property crimes (arts. 21-22).
03
Audited accounts - five years of audited financial statements for the major permits, with the shareholding structure and beneficial owners disclosed (arts. 21-22, expanded in 2023).
04
Location and viability study - justifying the site and the project's financial viability for the first ten years (art. 22 fr. VI).
05
Ownership limits - no shareholders resident in preferential tax regimes, save listed companies and regulated funds, and no holdings through trusts where settlor and beneficiary differ (art. 29 fr. IX-X).
06
Prize bond - in force for the whole permit and covering unpaid prizes for 60 days of average annual operation, filed within three days of the permit taking effect (art. 29 fr. XIII).
07
One establishment per permit - no operating several venues under one permit, and a move of premises needs a new permit (art. 20).
08
Approved online mechanics - SEGOB's prior approval of how bets are taken, plus a written internal control system recording account, identity, date, time, stake and selection (art. 85).
09
Central betting system - remote betting centres interconnected with the central systems that record and total each bet (arts. 81-83).
10
AML file - LFPIORPI art. 17 fr. I: customer identification from 325 times the daily UMA and notices to the Finance Ministry from 645 times.
01
Mexican commercial company.
02
RFC and clean record.
03
Five years of audited accounts.
04
Ten-year viability study.
05
No low-tax shareholders.
06
Prize bond, 60 days.
07
One permit, one venue.
08
Approved online mechanics.
09
Central betting system link.
10
LFPIORPI AML file.
Reflects the Ley Federal de Juegos y Sorteos, its Reglamento as reformed on 16 November 2023, the LIEPS as reformed on 7 November 2025 and the LFPIORPI, as of 2026.LFJS + Reglamento (2023) + LIEPS (2025), as of 2026.
How it works
From first call to an operating permit.
01
Route and structure
New permit or existing holder, and the ownership chain tested against art. 29 - fixed in writing before any spend.Fixed in writing.
02
Diligence or file build
For a holder: permit, premises and obligations reviewed. For a new permit: audited accounts, beneficial owners and the ten-year viability study.Accounts, owners, study.
03
SEGOB filing
The file lodged with SEGOB. Its decision period is confirmed per case.Period confirmed per case.
04
Online mechanics
Internal control system and bet-taking mechanics submitted for SEGOB's prior approval under art. 85.Approved under art. 85.
05
Bond and launch
Prize bond in force within three days of validity, IEPS registered, monthly returns by the 17th.IEPS returns running.
Quick facts
RegulatorSEGOB · DGJS
StatuteLFJS, DOF 31.12.1947
Permit holderMexican company (fraction I)
Permit term1-15 years, renewable
OnlineThrough a permitted establishment
IEPS50% of bets less prizes
Slot machinesBanned since 2023
TimelineAssessed per route
In Mexico the permit is the scarce asset. We settle whose permit, which fraction and which premises first, and only then build the file.
On the ground in Mexico
Run from our Mexico City office.
Prifinance - Mexico
Mexico City · Mexico
Mexico City, Mexico
01
Route assessment
New permit or existing holder, tested against arts. 20, 29 and 33 before any spend, with SEGOB's current practice on new permits confirmed per case.Permit or holder, tested.
02
The Mexican vehicle
Commercial company, RFC registration and an ownership chain that clears art. 29 - no low-tax shareholders and no mismatched trusts.Clears art. 29.
03
Permit-holder diligence
For a partnership or purchase, the permit's fraction, term and premises read before terms are agreed - renewal under art. 33 depends on the holder being current with its obligations.The permit read first.
04
IEPS calendar
Monthly IEPS returns by the 17th, the federal-share credit under art. 5-B and LFPIORPI notices run from Mexico City.Monthly, by the 17th.
We also have offices in
Tallinn
Estonia
Väike-Paala tn 1
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
London
United Kingdom
7 Bell Yard
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of gaming operators in Mexico.
One federal excise tax does most of the work, at 50% of bets less prizes since the November 2025 reform. Corporate tax and the federal share sit around it.
IEPS 50%
LIEPS art. 2 fr. II inciso B, as reformed on 7 November 2025: 50% on games with bets and draws, up from 30%. We confirm the transitional dates per case.Up from 30%.
Base: bets less prizes
For games with bets the base is bets less prizes actually paid (art. 18), declared monthly and paid by the 17th of the following month (art. 5).Bets less prizes paid.
Foreign online operators
Games run over the internet by residents abroad without a Mexican establishment fall under the same 50%. Arts. 5o.-A BIS and 20-A set their duties; non-compliance leads to temporary blocking under the VAT Law.Same 50%, or blocking.
Federal share, credited
SEGOB sets the Federal Government's share of proceeds (LFJS art. 5), and LIEPS art. 5-B lets the operator reduce its IEPS by that amount.Credited against IEPS.
Corporate tax 30%
LISR art. 9 sets 30% on the permit holder's profit.LISR art. 9.
Prize withholding
Withholding on players' prizes and any state-level taxes on bets are confirmed per state before we model.Confirmed per case.
Tax summary
IEPS50% of bets less prizes
FilingMonthly, by the 17th
Federal shareCreditable against IEPS
Corporate tax30%
Prize withholdingConfirmed per case
*As of 2026 per the LIEPS as reformed on 7 November 2025, the LISR and the LFJS. Group and founder-level outcomes are modelled per structure.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: Mexican company, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a live, licensed operator.
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Mexico · SEGOB
Launch your gaming project in Mexico with expert support.
Full-service assistance - from the route assessment and the Mexican company to the SEGOB file, online mechanics approval and the IEPS calendar - run through our Mexico City office.
Get a consultation →Free legal opinion
Is Mexico the right fit for your project?
Our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.
Written assessment within 2-5 business days
Request a free conclusion →FAQ
The Mexico gaming permit, answered.
Can a foreign company get a Mexican gambling permit?+
Not directly. Fraction I permits - racetracks, frontons, remote betting centres and number-draw halls - go only to commercial companies incorporated under Mexican law (Reglamento art. 20), and shareholders resident in low-tax jurisdictions are barred (art. 29 fr. IX).
Is there an online gambling licence?+
Not a stand-alone one. Art. 85 of the Reglamento lets permitted establishments take bets by internet, phone or electronic means once SEGOB has approved the mechanics. Online play is an extension of a venue's permit.
Does SEGOB still grant new permits?+
We confirm SEGOB's current practice per case before you spend anything on a new application. In parallel we assess the other route: a partnership with, or the acquisition of, a company that already holds a fraction I permit.
How long does a permit last?+
Between one and fifteen years for racetracks, frontons, remote betting centres and number-draw halls, renewable for further periods of up to fifteen years while the holder is current with its obligations (art. 33 fr. I, reformed in 2013 and 2023).
What is the gaming tax?+
IEPS of 50% on bets less prizes actually paid, after the reform published on 7 November 2025 (it was 30%), filed monthly by the 17th. Corporate tax of 30% applies on top, and the federal share of proceeds can be credited against IEPS.
Are slot machines allowed?+
No. Since the reform of 16 November 2023, art. 12 of the Reglamento bans slot machines in any form - any device where a player inserts cash or other payment to bet on a prize. Betting terminals for horse races and sports are excluded from the ban.
What does the 2025 reform mean for offshore sites?+
The 50% IEPS now covers games run over the internet by residents abroad without a Mexican establishment. They must pay the tax and provide information under LIEPS arts. 5o.-A BIS and 20-A, and non-compliance leads to temporary blocking of access.
What guarantee is required?+
A bond from an authorised institution covering unpaid prizes for 60 days of average annual operation, kept in force for the whole permit and filed within three days of validity with its calculation study (art. 29 fr. XIII). Permit fees and capital are confirmed per case.
Mexico or Colombia for a Latin American operator?+
Colombia admits foreign applicants and grants an online contract for a .co site at 15% of GGR plus 811 SMMLV and a 16% consumption tax in 2026 - for three to five years only. Mexico's permits run up to fifteen years, renewable, for Mexican companies with a venue. Colombia is easier to enter; Mexico is longer to hold.
Why Prifinance for Mexico?+
We tell you which route is realistic - a permit of your own or an existing holder - and then build the Mexican company, the art. 29 ownership chain, the SEGOB file and the IEPS calendar from our Mexico City office.
Foreign company?+
Not directly; Mexican company needed.
Online licence?+
No; extension of a venue permit.
New permits?+
Practice confirmed per case.
Term?+
1-15 years, renewable.
Gaming tax?+
IEPS 50% of bets less prizes.
Slots?+
Banned since 2023.
Offshore sites?+
Pay 50% or face blocking.
Guarantee?+
Prize bond, 60 days.
Or Colombia?+
Easier in, shorter term.
Why you?+
Honest route call, Mexico City.
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One message away from your Mexico gambling licence.
Get a free legal opinion on your project - our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.Free legal opinion: which route into Mexico is realistic for you - a permit of your own or an existing holder - and what 50% IEPS does to the numbers.
✓Written legal opinion within 2-5 business days - free of charge✓A clear recommendation on the right licence scope, not a sales pitch✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team
Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of the Secretaría de Gobernación (SEGOB) or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.