THE Economic Affairs Committee (CAE) of the Senate analyzes this Tuesday (4) the Bill 5,473/2025which proposes doubling the taxation of bets and increasing the Social Contribution on Net Profit (CSLL) for banks and fintechs.
The proposal, authored by Senator Renan Calheiros (MDB-AL), will have a final vote in the collegiate body, which does not require analysis in the Plenary if approved. The text was presented with the aim of resuming points from the Provisional Measure after the filing of Provisional Measure (MP) 1,303/2025, which provided for alternatives to the greater increase in the Tax on Financial Operations (IOF), blocked in the Chamber.
The text increases the government’s participation in the net revenue from betting from 12% to 24% and establishes the Tax Regularization Program for Low-Income Individuals (Pert-Low Income). The project also authorizes residents or domiciled abroad to request compensation for tax amounts.
Rapporteur of the matter, senator Eduardo Braga (MDB-AM) presented two amendments and estimates that the fiscal impact of the measures will reach R$18 billion by 2028with R$4.98 billion in 2026, R$6.38 billion in 2027 and R$6.69 billion in 2028. Of this total, R$13.3 billion would come from the increase in the bet rate.
The text also determines that the additional 12 percentage points charged to betting operators be allocated to the Union’s social security. Part or all of these resources may be transferred to states, the Federal District and municipalities, between 2026 and 2028, to compensate for revenue losses caused by the expansion of the Income Tax exemption range for salaries of up to R$5,000 — a proposal that is also on this Tuesday’s CAE agenda.
Fonte Gaming365 – Brasil
