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South Africa Treasury proposes 20% national tax on online gambling GGR

Regulation

South Africa’s National Treasury proposed a 20% national tax on online gambling GGR in a discussion paper released on 25 November. The Treasury estimated the levy could raise about R10bn and said it would apply alongside provincial taxes, taking effective rates to 26–29%; public comments are due by 30 January.

Online operators could face an additional national levy on top of existing provincial taxes if the proposal is adopted.

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Regulation

Brazil's Receita Federal sets GGR as PIS/Cofins tax base for betting firms

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.

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