Brazil’s tax reform establishes a Selective Tax that will be included in the calculation bases for CBS and IBS, with the changes taking effect from 2027. The Federal Revenue Service said unclaimed prizes held in an operator’s account cannot be deducted; the report describes a 15% rate only as a hypothetical example.
The tax changes affect operators’ taxable bases and the treatment of unclaimed prizes from 2027.
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PAGCOR will require four integrated resorts in Manila's Entertainment City to begin converting gaming tables to smart-table technology from 1 January 2027. Chairman and CEO Alejandro Tengco said the initial requirement covers City of Dreams Manila, Okada Manila, Newport World Resorts and Solaire Resort Entertainment City, with baccarat tables first; the deadline is to start conversion, not complete it.
Peru’s online betting industry plans to challenge the constitutionality of the Selective Consumption Tax after the National Jury of Elections validated 5,000 signatures needed to file an action with the Constitutional Court. Licensed firms pay a 12% gaming tax and a 1% selective consumption tax on each bet; industry figures cited in the report say 40 licensed firms left the market between 2025 and 2026, while about 1,500 betting shops closed. Lawmakers may also examine amendments to the decree imposing the tax.
Peru’s betting industry received certification of 5,000 signatures from the National Jury of Elections, enabling it to file a constitutional challenge to the Selective Consumption Tax at the Constitutional Court. Industry participants say the 12% gaming tax and 1% selective consumption tax on stakes can together amount to as much as 50% of gross gaming revenue; the court has yet to rule.
SAPAR president Sergio D’Angelo said at SiGMA 2026 in Rome that Italy’s budget measures include a 70% payout provision and a PREU reduction for amusement machines. He argued that the measures place pressure on smaller businesses and called for tax burdens to be shared more evenly across legal gambling products.
Sergio D’Angelo, president of the SAPAR association, spoke in Rome at a panel on the Italian public gaming market held as part of SiGMA 2026. He said the budget law contains some positive elements for the amusement machine sector but continues to concentrate the tax burden on a segment that already faces heavy fiscal pressure.
It was reported that the Tax Law Center published an analysis on 1 October arguing that US sports prediction contracts qualify as wagers for federal taxation. Its interpretation would bring these contracts within gambling provisions covering excise taxes, winnings and loss deductions. The analysis calls for IRS clarification to reduce uncertainty.
An analysis from the Tax Law Center, dated Oct. 1, examines whether contracts tied to sporting events on venues like Kalshi belong within the federal rules that govern gambling. The center's position is that such contracts amount to wagers for federal tax purposes.