Comparison with other Latin American countries (Brazil, Colombia)
Key point in one paragraph
Mexico is a centralized model: by default, all "betting games" are prohibited, except those directly allowed by the federation (SEGOB via DGJS). Online is usually issued as CAR (remote betting center); operations - in MXN.
Brazil - an actively emerging market: Law No. 14. 790/2023 gave the basis for legal betting with fixed odds and online games; in 2024-2025, the ministries issued orders, and the license costs R $30 million for 5 years; basic tax 12% GGR is discussed to increase to 18%.
Colombia is the region's first fully licensed online market (regulator Coljuegos, licenses since 2016): well-established rules, lock administration and fiscal updates (including VAT on iGaming until the end of the year).
1) Legal Architecture and Regulators
Mexico (federal vertical):- Basic framework - Ley Federal de Juegos y Sorteos (1947) + Regulation 2004 (significant updates in November 2023). Permits for games/betting are issued by SEGOB/DGJS; without federal permission, the activity is illegal. Separately, a limit on slots for new permit holders was introduced in 2023.
- Law 14. 790/2023 regulates fixed sports betting and online gaming; in 2024-2025, the Ministry of Finance (through the Secretary of Prizes and Betting - SPA) and the Ministry of Sports issued licensing and supervision orders (SPA/MF 827/2024, MESP 31/2025).
- Regulator Coljuegos issues online casino/sports licenses. In 2025, VAT was extended by 19% (operator - tax agent), the authority to block illegal sites through providers was strengthened.
2) Licensing and entry costs
Mexico: individual federal permits SEGOB/DGJS (offline halls, sweepstakes, CAR, etc.); There is no "free" online market - each format is prescribed under the conditions of permission.
Brazil: single federal permit (5 years) - payment R $30 million, covers up to 3 brands; requirements package: authorized capital/reserve, technical certification, AML/KYC and advertising standards.
Colombia: open licensing from Coljuegos; stable rules and rates, developed practice of connecting/blocking domains.
3) Taxes on operators and players
Operators
Brazil: basic 12% GGR, in 2025 the government proposed 18% GGR (discussion underway; industry criticizes growth).
Columbia: historically 15-17% GGR (depending on product parameters/return to player) + other fees; in 2025, an additional 19% VAT applies (operator - payer).
Mexico: the operator load is multilayered (for example, IEPS for the activities of "games and draws"), but the basic logic is taxation/reporting under the terms of federal permission; calculations - in MXN.
Players
Brazil: individuals have 15% of personal income tax from net winnings at the end of the year (according to Law 14. 790/2023), with a low scale step release threshold.
Columbia: Deductions vary by product type; in parallel, costs can be "sewn" through VAT/payment structure (see Coljuegos/VAT mode 2025).
Mexico: Prizes are subject to ISR as "premiums" (withholding schemes vary by draw/bet type and state; common logic is hold at source). (Context: See our separate guide to player taxes.)
4) Advertising, player protection and fighting the "gray" market
Brazil: gradual "tightening" of advertising and supervision rules; The Ministry of Sports in 2025 established procedures for monitoring the sites of authorized companies; the authorities are tightening the approach to those who have not applied for authorization, up to and including suspension.
Colombia: Coljuegos has stepped up enforcement through blocking by providers and sanctions for non-payment of VAT/royalties.
Mexico: vertical SEGOB/DGJS + updated Regulation 2004/2023; point prohibitions (new slots), strict requirement of local currency and AML/KYC for permission.
5) Online Casinos: Status by Country
Mexico: online is possible, but only as part of a federal permit (more often - CAR) subject to conditions (MXN, local processing, geo-and KYC control). "Offshore" sites are illegal.
Brazil: Law 14. 790/2023 covers fixed bets and online gaming; SPA launched licensing, companies have already contributed R $30 million; in 2025 there is an adjustment of supervision and a discussion of taxes.
Colombia: The full online portfolio (casino, betting) has been legal since 2016, a mature practice of blocking and fiscal control, including the current VAT regime.
6) What it means in practice
For the players
Choose only locally permitted sites: in Mexico - the presence of a federal permit SEGOB/DGJS and operations in MXN; in Brazil - an operator in the SPA registry who has fulfilled the requirements of the license; in Colombia - domain/operator under Coljuegos (locks of "gray" are increasing).
For business
Mexico: prepare the project as an individual permit with detailed descriptions of offline/online circuits (CAR), payment rails, AML/KYC and IT audits.
Brazil: Plan R $30 million/5 years for authorization, consider the 18% GGR scenario and new orders from the Ministry of Sports/Ministry of Finance to monitor sites.
Colombia: a convenient "template" for foreign operators, but keep an eye on 19% VAT and ongoing initiatives to block illegal immigrants.
Summary table (abstract)
Regulator:- Mexico: SEGOB/DGJS (federal permits).
- Brazil: SPA (Ministry of Finance) + Ministry of Sports (supervision).
- Colombia: Coljuegos.
- Mexico: only as part of the fed. permissions (CAR, etc.).
- Brazil: 5 years/R $30 million, start of the process 2024-2025.
- Colombia: open market since 2016.
- Brazil: 12% GGR, discussed 18% GGR; 15% personal income tax for players (net annual result).
- Colombia: 15-17% GGR + VAT 19% (operator).
- Mexico: operator taxes by permit mode; players - ISR by "premiums" (withholding at source).
Mexico relies on a rigid federal vertical: "only what is allowed is allowed," with an emphasis on individual conditions of permission and MXN calculations.
Brazil is building a large regulated market: the law has been passed, orders have been issued, licenses under R $30 million are already being paid; in 2025, an increase in the tax on operators to 18% GGR is being discussed and joint supervision is being set up.
Colombia remains the region's most mature online jurisdiction: sustainable licensing, Coljuegos' expanded blocking powers, and the current VAT regime on iGaming.
If you are planning to access LatAm, Colombia is a quick "go-to" for online; Brazil is the largest potential market, but with high entry costs and changing rates; Mexico is a "through permission" project where SEGOB/DGJS decides the details of your case.