Brazil sets betting tax rules with GGR levy rising to 15% in 2028
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.
Operators will need to account for a rising GGR levy and a combined consumption-tax rate of about 26.5%.