Brazilian rules require betting operators to provide users with a ComprovaBet report covering net gains or losses and account balances for the relevant year. Operators were required to make the 2025 report available by 27 February 2026, and bettors must submit their annual income tax returns by 29 May.
Operators must provide account-level tax reports to users by the stated annual deadline.
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Brazil’s Finance Ministry issued an ordinance setting procedures for the joint liability of financial and payment institutions that facilitate unauthorised fixed-odds betting. After a specific formal notice from the Finance Ministry, institutions have 24 hours to restrict transactions linked to the identified operators; the ordinance also covers people and companies advertising unauthorised operators.
Paraíba’s Lotep outlined how bettors can request self-exclusion from its authorised gambling products through the authority’s website. After receiving a request, Lotep’s Responsible Gambling Commission directs operators to block access to games, deposits and marketing within 72 hours; exclusion lasts at least 180 days and cannot be revoked during that period.
Brazil’s government published Provisional Measure 1,399/2026 setting a 0.5% selective tax rate for prognostics contests from 2 February 2027. The measure covers lottery formats, fixed-odds bets and fantasy sports through its reference to the relevant tax law; the rate applies during 2027, with permanent rates due to take effect in 2028.
On the evening of Wednesday the 4th, the federal government issued Provisional Measure 1,399/2026 in an extra edition of the official gazette, and the measure sets Selective Tax rates for 2027. Article 7 puts the rate for prognostics contests, which is what concerns the lottery and betting sector, at 0.5%. Article 19 delays the measure's effects until 2 February 2027 because of the noventena.
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.
Brazil's Receita Federal defined gross gaming revenue as the PIS/Pasep and Cofins tax base for fixed-odds betting companies, according to two consultation rulings published in the official gazette on 28 July. The guidance says amounts collected for others, including statutory allocations to public funds and beneficiary entities, are excluded from taxable gross revenue and applies to retail and online betting.