The senator Renan Calheiros (MDB-AL) presented, this Wednesday (29), Bill 5,473/2025, which resumes the increase in taxation on online betting, the so-called bets, and on financial institutions, with the aim of compensating for the loss of revenue resulting from the expansion of the Income Tax (IR) exemption range.
The proposal was filed one day after the senator met with the Minister of Finance, Fernando Haddad, reveals the Look. At the beginning of the month, the Chamber of Deputies removed the Provisional Measure 1,303/2025an alternative to the increase in the Tax on Financial Operations (IOF). The MP had been approved by the Joint Congressional Committeechaired by Calheiros, but ended up expiring due to the end of its validity period.
The new project increases the taxation of bets from 12% to 24%, a higher percentage than the provisional measure that expired at the beginning of this month. The Lula government’s MP provided for a tax rate of 18% on gross revenue from online betting and gambling, known by its acronym in English as GGR (Gross Gaming Revenue).
Calheiros’ text determines that the additional 12 percentage points charged to betting operators be allocated to the Union’s social security, but provides that part or all of this collection, between 2026 and 2028, can be passed on to states, the Federal District and municipalities to compensate for revenue losses resulting from the expansion of Income Tax exemptions on their payrolls.
“In financial terms, it is expected that the measure (which affects bets) will raise R$ 3.4 billion, R$ 4.8 billion, R$ 5.1 billion, respectively, in 2026, 2027 and 2028, based on the first semester report released by the Prizes and Bets Secretariat of the Ministry of Finance”, writes the senator.
Currently, Law No. 14,790/2023 determines that 88% of gross betting revenue remains with platform operators, while 12% goes to social destinations. Calheiros’ project proposes changing this division, expanding the portion allocated to public collection.
Other points of the bill
In addition to bets, the text also increases the Social Contribution on Net Profit (CSLL) charged to companies in the financial system. The rate would go from 9% to 15% for banks, over-the-counter market administrators and stock exchanges; and from 15% to 20% in the case of fintechs.
The proposal also creates the Tax Regularization Program for Low-Income Individuals (Pert-Low Income). The project was forwarded to the Economic Affairs Committee (CAE) and is being reported by Senator Eduardo Braga (MDB-AM).
Fonte Gaming365 – Brasil
