Brazil’s Secretariat of Prizes and Betting clarified how betting operators should calculate gross gaming revenue in a technical note issued in response to a federal deputy’s inquiry. The Finance Ministry said non-withdrawable bonuses enter the GGR tax base only when bettors use them; unused bonuses have no tax impact.
The clarification informs operators how bonus use affects the GGR base on which betting taxes are calculated.
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Brazil’s government issued rules for the Contribuição Social sobre Bens e Serviços and the Imposto sobre Bens e Serviços, which together are expected to carry a rate of about 26.5%. The framework taxes betting and lottery GGR after prizes and specified mandatory allocations are deducted, while the GGR levy is scheduled to rise from 12% to 15% in 2028.
Brazilian betting CEO Marco Tulio Oliveira said rising taxes could undermine efforts to reduce illegal betting. Brazil’s GGR tax rate has risen from 12% to 13%, and could reach 15% next year; Oliveira estimated that about 50% of the market remains unregulated. He also said operators generated approximately BRL 2.5 billion in tax revenue during the first two months of 2026.
Brazil’s Federal Revenue Service projected R$260 million in revenue from an increase in gross gaming revenue taxation for betting operators. Secretary Robinson Barreirinhas said tax measures affecting betting, fintechs and interest on equity are expected to generate R$4.4 billion in total.
Brazil’s Economic Affairs Committee approved Bill No. 5.473/2025, which proposes raising licensed betting operators’ GGR contribution from 12% to 15%, then to 18% in 2028. The Brazilian Institute of Responsible Gaming warned that higher taxes could weaken licensed operators and encourage customers to use illegal platforms; the bill will go to the Chamber of Deputies unless a request sends it to a plenary vote.
Brazil’s Senate Economic Affairs Committee approved bill PL 5,473/2025 on 2 December by 23 votes to one, proposing a gradual increase in gambling tax. The rate would rise from 12% to 15% in 2026 and 2027, then to 18% in 2028; the bill now proceeds to the Chamber of Deputies unless an appeal stops its progress in the Senate.