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Betting tax in Brazil: GGR, supervision fee and winnings
The sector's tax burden changed in 2026 and changes again in 2027. A business model built on the old rule starts life with a liability.
Betting tax in Brazil is the set of taxes and charges borne by a licensed operator: the levy on GGR, raised to 13% in 2026 by Complementary Law 224/2025, the monthly supervision fee, corporate taxes and obligations on players' winnings. Engage counsel when modeling the business, before each rate change and when facing a tax assessment.
Betting tax in Brazil requires recalculating the numbers every year. Law 14,790/2023 (Brazil's fixed-odds betting and online gaming law) set a levy on gross gaming revenue (GGR), meaning amounts wagered minus prizes paid, at an original rate of 12%. Complementary Law 224 of December 26, 2025 (a federal law that also changed other tax rules) raised that rate to 13% in 2026, 14% in 2027 and 15% in 2028.
On top of that come the monthly supervision fee under SPA/MF Normative Instruction 9/2025 (issued by the Secretariat of Prizes and Betting of the Ministry of Finance), ordinary corporate taxes and obligations linked to players' income tax, detailed by Normative Instruction RFB 2,299/2025 (RFB is the Federal Revenue, Brazil's tax authority). Ahead lies the consumption tax reform of Complementary Law 214/2025, which reaches the sector with IBS, CBS and the Selective Tax from 2027.
We handle the topic where regulatory and tax law meet. The GGR levy and its earmarked allocations, the fee and ancillary obligations follow rules from both the regulator and the Federal Revenue, and a mistake on one side usually shows up on the other.
When to call a lawyer
Financial model built at 12%
Margin projections made before Complementary Law 224/2025 underestimate the burden. The 13%, 14% and 15% curve through 2028 must be in the business plan and in the valuation.
Revenue close to a bracket change
The supervision fee is a fixed amount per revenue bracket and is due by the 10th of the following month. One atypical month can push the operation into a higher bracket.
ComprovaBet without an owner
Normative Instruction RFB 2,299/2025 requires operators to give players a statement of gains and losses by the last business day of February. That depends on product, data and tax teams working together.
Payment provider or affiliate not checking licenses
Complementary Law 224/2025 made jointly liable for taxes on unlicensed operations the institutions that, after notice, process transactions for unauthorized operators, and anyone who advertises such operators.
What happens when it is left for later
- Collection of shortfalls on the GGR levy and on the social allocations governed by SPA/MF Ordinance 41/2025, plus statutory charges, when calculations do not follow the new rate.
- Irregular payment of the supervision fee, a periodic obligation also tracked by the regulator that grants and renews the authorization.
- Player complaints and questions from the Federal Revenue when ComprovaBet is not delivered on time or shows incorrect gains and losses.
- Investment decisions distorted by the tax reform transition if IBS, CBS and the Selective Tax are not built into scenarios now.
How we work
Tax and regulatory diagnosis
We review the GGR calculation, allocations, supervision fee, corporate taxes and ancillary obligations, and compare them with the rules in force.
Business model review
We support the finance team in reflecting the rate curve of Complementary Law 224/2025 and the effects of the bracket-based fee, with documented legal assumptions.
Obligations on winnings
We guide the implementation of Normative Instruction RFB 2,299/2025, with segregation by bet category and on-time issuance of ComprovaBet.
Contracts and payment chain
We review contracts with payment institutions, suppliers and affiliates to allocate tax responsibilities, withholdings and joint liability risks.
Tax reform and defense
We build scenarios for IBS, CBS and the Selective Tax, track regulations and defend the operator in administrative and court proceedings if a tax assessment is issued.
What you receive
- Map of the operation's taxes and obligations with a due-date calendar.
- Legal opinion on the GGR and allocations calculation under Complementary Law 224/2025.
- Implementation roadmap for ComprovaBet and segregated calculation of winnings.
- Tax clauses for contracts with payment providers, suppliers and affiliates.
- Tax reform scenario study for the transition period.
Why the firm
Tax read together with regulation
In betting, a tax obligation often originates in an SPA/MF ordinance. We analyze both sources together.
Scenarios, not a single number
When a rule still depends on regulation, as with the Selective Tax, we work with clear scenarios instead of betting on one estimate.
Advisory and litigation
The team that guides the calculation defends the operator if a tax assessment arrives, at any level.
Illustrative scenario
Hypothetical scenario, for illustration only. An operator prepares to bring in a new investor with a business plan prepared when the GGR levy still followed the original rule of Law 14,790/2023. During due diligence, the investor asks how the plan addresses Complementary Law 224/2025, the bracket-based supervision fee and the tax reform transition. In a situation like this, the work involves reviewing the model's legal assumptions, documenting the rate curve set by the complementary law, mapping ancillary obligations linked to winnings and presenting open points as scenarios. The goal is for the operator to negotiate with consistent and verifiable information.
A hypothetical scenario, shown only to illustrate our method. Every case depends on its own facts.Frequently asked questions
What is the GGR rate for betting tax in Brazil in 2026?
In 2026 the rate on GGR is 13%. Complementary Law 224/2025 raised the original 12% of Law 14,790/2023 to 13% in 2026, 14% in 2027 and 15% in 2028. The changes of the complementary law apply from January 1, 2026, except for taxes subject to the 90-day waiting rule.
What is GGR in betting?
GGR is gross gaming revenue, meaning the total amount wagered minus prizes paid to players. It is the base for the levy under Law 14,790/2023, with allocations to areas such as sport, public security, education and health. The distribution of these allocations is governed by SPA/MF Ordinance 41/2025.
How does the betting supervision fee work?
The supervision fee is monthly and has a fixed amount per revenue bracket, across eight brackets. It is governed by SPA/MF Normative Instruction 9/2025 and must be paid through a federal collection slip by the 10th of the month following prize distribution. Because it is fixed per bracket, it weighs proportionally more on smaller operations.
How are betting winnings taxed in Brazil in 2026?
A player's annual net winnings are taxed at 15%, only on the portion above the first bracket of the annual individual income tax table. The rule is in Normative Instruction RFB 2,299/2025, which consolidates gains and losses across all operators. Operators must deliver ComprovaBet to players by the last business day of February of the following year.
Does the tax reform increase the burden on betting operators?
The reform changes the structure of the burden from 2027. Under Complementary Law 214/2025, IBS and CBS apply to operators' own revenue, after deducting prizes paid and legal allocations, and betting is among the activities subject to the Selective Tax. The specific Selective Tax rates for the sector still depend on definition, so planning should rely on scenarios.
Can a payment provider or affiliate be liable for a betting operator's taxes?
Yes, in cases set by Complementary Law 224/2025. Financial and payment institutions that, after notice, process transactions for unauthorized operators, and anyone who advertises an unauthorized operator, are jointly liable for taxes on the irregular activity. Checking a partner's authorization has become a tax control, not only a regulatory one.
Related matters
Is your operation calculated under the 2026 rules?
Talk to our iGaming team. We review your calculations, compliance calendar and business model assumptions, with clear scenarios for 2027.