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Brazil legalised fixed-odds betting ('apostas de quota fixa') with Law 13.756/2018 and built the operational framework with Law 14.790/2023 (enacted 30 December 2023), which covers both online sports betting and online gaming ('jogos online' / online casino). The Secretaria de Prêmios e Apostas (SPA) of the Ministério da Fazenda is the federal regulator, granting and supervising authorisations through the SIGAP management system. Authorised operators went live on 1 January 2025 after a licensing round in late 2024; unlicensed sites are subject to payment and access blocking. Each federal authorisation costs R$30 million, runs for five years and may cover up to three commercial brands (skins). Some states (e.g. Rio de Janeiro's Loterj) also run their own lottery-based fixed-odds regimes, creating a parallel state layer.

Tax

Gross gaming revenue (turnover minus prizes paid, minus income tax withheld on prizes)

12% of GGR (operator tax)

Operators pay 12% on GGR, earmarked by law across sport, tourism, social security and public safety. Players separately pay 15% income tax (IRPF) on net winnings above the monthly exemption threshold (~R$2,259). The 12% is distinct from the R$30m authorisation fee and corporate taxes.

Key facts
Licence term5 years (renewable)
Regime since2025
Key-person licencesNo standalone personal licence; controllers, administrators and qualifying shareholders undergo fit-and-proper vetting. The operator must be incorporated in Brazil, with a Brazilian individual or entity holding at least 20% of the share capital.
Market launch1 January 2025regulated operators went live after the late-2024 authorisation round
Operator tax12% of GGRset by Law 14.790/2023
Authorisation feeR$30m for up to 3 brandsvalid 5 years
Local ownershipBrazilian incorporation + ≥20% Brazilian ownershipmandatory under the federal regime
Player winnings tax15% IRPF above thresholdlevied on net annual winnings above the exemption
Licence types
Federal 'Bets' authorisation for online fixed-odds sports bettingOnline gaming (online casino / 'jogos online') under the same authorisationUp to 3 commercial brands (skins) per authorisationState/municipal fixed-odds lottery licences (parallel regimes, e.g. Loterj — Rio de Janeiro)
Fees
Federal authorisation grant fee (outorga)R$30,000,000one-off; valid 5 years; covers up to 3 brands/skins per authorisation
Minimum paid-up share capitalR$30,000,000required of the betting company, separate from the authorisation fee
Change-watch
2023

Law 14.790/2023 enacted (30 Dec 2023), setting the 'Bets' framework, 12% GGR tax and R$30m fee

2024

SPA issued implementing ordinances (portarias) and granted the first federal authorisations for a 1 Jan 2025 start

2025

Regulated market live; SPA and courts pursuing blocking of unlicensed operators; ongoing debate over advertising and a possible higher tax

Related terms
ggrfixed oddsigamingpoint of consumption
Sources
Lei nº 14.790/2023 (Planalto) — fixed-odds betting regimeplanalto.gov.br
Lei nº 13.756/2018 (Planalto) — creation of fixed-odds bettingplanalto.gov.br
Ministério da Fazenda — Secretaria de Prêmios e Apostas (SPA)gov.br

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Secretaria de Prêmios e Apostas (Ministério da Fazenda)) before relying on it.

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