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Betting tax & levies\n\n Players' winnings are treated as taxable income both federally (1%) and by states (generally 4-6%).

Mexico | IBIA

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Almost all types of gambling in Mexico are regulated, except land-based card rooms (poker is only allowed in casinos) and fantasy sports (they are allowed, but there is no specific legislation).

Demystifying Gambling Laws in Mexico: Regulation and Legality

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