Recent Performance and Future Outlook
The latest data on Mexico’s casinos, lotteries, and other gaming industries showcased a 2024 closing with nominal growth and a stable employment start in 2025, with moderate expansion anticipated for 2026. The challenge now is not proving resilience, which was demonstrated post-pandemic, but capitalizing on three distinctly Mexican factors: thriving tourism, the adoption of instant payments, and an evolving yet stable regulatory-fiscal framework.
Market Size and Geographical Distribution
According to national accounts, the aggregate of cultural and sports leisure services, a close statistical proxy for the sector, totaled 187,662 million pesos in Q4 2024 (9.46% annually), reaching an annual total of 162,380 million pesos.
DataMéxico identifies 5,355 economic units in the sector for 2024, with the Mexico City (577), Yucatan (483), and Jalisco (403) leading the count. This same repository, based on INEGI data, confirms the 187,662 million pesos figure for Q4 2024 as a benchmark for sectorial pulse.
In T1-2025, the employed population stood at 17.8 thousand individuals, with a female composition of 76.9%, an average age of 44.3 years, and 11.8 years of schooling. The reported average monthly salary was $9,210.
These figures illustrate a customer-focused and point-of-sale operations-intensive ecosystem. Consequently, Mexican casino games offerings concentrate in areas with high establishment density and strong tourist traffic.
This sustains the momentum of recreational spending, particularly in urban corridors and sun-and-sand destinations where the visitor’s spending trickles down to leisure, shows, and entertainment. This is reflected in PIB series by activity, capturing the sector’s sensitivity to mobility and discretionary spending.
Tourism and Spending: The Favorable Wind
Tourism serves as the primary short-term gauge for physical gaming activity. In 2024, Mexico welcomed 45.0 million international tourists and generated $32,956 million in foreign exchange, both historical highs according to INEGI’s International Traveler Survey.
The blend of increased arrivals and higher average spending sustained activity in key destinations. The pace in 2025 didn’t falter. From January to May, 19.4 million international tourists arrived (+6.8% annually), as per SECTUR.
In the first half, arrivals and foreign exchange capture saw increases. This stream of visitors fuels complementary consumption, hospitality, food and beverages, shows, correlating with the regulated entertainment’s performance.
Instant Payments and Omnichannel: SPEI and the New Gaming Habit
The other lever is technological. Payment infrastructure transformed the ticket and payment pace in both physical and digital channels. In 2024, SPEI processed 5,337 million operations worth 219 billion pesos, a transaction volume equivalent to over six times the GDP.
This friction in instant payments reduced the time between intention and consumption, facilitating omnichannel models from reservations to in-situ purchases. Moreover, the payments architecture continues expanding into new use cases. Banxico reported advancements in Dimo (interoperable telephone alias over SPEI).
With over 11 million accounts linked by November 2024, it suggests greater account-to-account payment penetration in businesses and services. The entertainment and recreation sector naturally benefits from this speed.
Regulation and Taxes: The Current Landscape and 2026 Discussions
In November 2023, the Federal Official Gazette published amendments to the Federal Games and Lottery Law Regulation. The adjustments fine-tuned multiple operational provisions, including guidelines on gaming devices and permits.
Since then, operators and advisors have pointed to a stricter compliance environment, impacting establishment income mix. The authority raised the bar for control and traceability standards.
In tax matters, the current rule includes a 30% IEPS on the value of prizes in betting and lottery games, along with corresponding income tax retention. This framework serves as the basis for market projections of cash flow and profitability.
Looking ahead to 2026, the package presented to Congress initiated a broader discussion on healthy taxes and selective adjustments. Some proposals under debate include new taxes on violent-content video games (8%) and potential increases for online betting houses and gambling games.
Scenarios of up to 50% for certain cases have been mentioned. Currently, these are mere proposals, not laws. The angle for the sector is greater potential revenue alongside incentives for formalization and differentiated compliance among operators.
Key Questions and Answers
- What is the current state of Mexico’s gaming industry? The industry closed 2024 with nominal growth, and 2025 is expected to maintain stable employment. Moderate expansion is anticipated for 2026.
- What factors are driving growth in the Mexican gaming sector? Thriving tourism, adoption of instant payments (SPEI), and a stable yet evolving regulatory-fiscal framework are key drivers.
- How is the Mexican gaming market structured geographically? The market is concentrated in areas with high establishment density and strong tourist traffic, primarily in Mexico City, Yucatan, and Jalisco.
- What is the current tax landscape for the Mexican gaming industry? The current rule includes a 30% IEPS on prize values in betting and lottery games, along with corresponding income tax retention.
- What are the discussions around future taxes for the Mexican gaming sector? Proposals under debate include new taxes on violent-content video games and potential increases for online betting houses and gambling games.
