Overview: Gambling in New Mexico
Tribal casinos have sports betting under compact authority (2018). Retail-only at tribal locations. No statewide online. No commercial operators. The New Mexico Gaming Control Board oversees all gambling operations in the state.
Online Sports Betting in New Mexico
Online sports betting is not currently legal in New Mexico. Residents who wish to bet on sports legally must travel to a neighboring state where it is legal.
Online Casino Gambling in New Mexico
Online casino gambling (slots, blackjack, roulette, poker) is not legal in New Mexico. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in New Mexico
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. New Mexico residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in New Mexico
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available:
- National Problem Gambling Helpline: 1-800-522-4700 (call or text, 24/7)
- National Council on Problem Gambling (ncpgambling.org)
- New Mexico Self-Exclusion: NM Gaming Control Board Self-Exclusion