THE betting market in Brazil is in full expansion and projects significant growth in the coming years. According to a recent study by LCA Consultores and Cruz Consulting, betting houses, known as bets, are expected to collect around R$9 billion in taxes from the Brazilian public authorities in 2025.
The survey commissioned by the Brazilian Institute of Responsible Gaming (IBJR) and the National Association of Games and Lotteries (ANJL), includes federal and municipal taxes, reflecting the growing economic importance of this sector.
The study, released this Tuesday (11), estimates that the legal betting market will generate between R$34.8 billion and R$36 billion this year. This growth is driven by the regulation of the sector, which was initially legalized in 2018 by Law No. 13,756 and later regulated by Law No. 14,790, of 2023.
Taxation and collection
The expected collection for 2025 is made up of several taxes. Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) are responsible for a significant portion, totaling R$1.7 billion. In addition, PIS and Cofins must contribute R$2.1 billion to social security.
At the municipal level, the Service Tax (ISS) should yield approximately R$100 million to municipalities. The Secretariat of Prizes and Bets (SPA), linked to the Ministry of Finance, also manages an inspection fee that should reach R$128 million.
One of the main components of the collection is the Contribution on Gross Gaming Revenue (GGR), which is equivalent to 12% of the operators’ gross revenue. This tax is expected to raise R$4.4 billion in 2025, of which R$2.1 billion has already been collected in the first half of the year.
Distribution of resources
The resources collected through the IRPJ are distributed according to constitutional rules: 50% remain with the Union, 21.5% are allocated to the States through the State Participation Fund (FPE) and 28.5% go to the Municipalities via the Municipal Participation Fund (FPM).
| Tribute | Expected Revenue (R$) |
|---|---|
| IRPJ and CSLL | 1.7 billion |
| PIS and Cofins | 2.1 billion |
| ISS | 100 million |
| Inspection Fee (SPA) | 128 million |
| Contribution on GGR | 4.4 billion |
Furthermore, the study projects specific destinations for GGR resources. Among the planned transfers are R$43 million for health, R$22 million for civil society entities, R$22 million for the Federal Police and R$17 million for the Brazilian Agency for Industrial Development (ABDI).
Regulation and new rules
Since January 1, 2025, the sports betting market in Brazil has been regulated by the Secretariat of Prizes and Bets (SPA), linked to the Ministry of Finance. The new rules require that bets operate exclusively through websites with the ‘.bet.br’ domain. The definitive licenses, which are valid for five years, cost R$30 million each.
Operators are required to pay a tax of 12.5% on annual gross revenue and implement policies against compulsive gambling and abusive advertising. Failure to comply with these rules can result in fines ranging from R$50 million to R$2 billion.
Bill and increase in taxation
The Brazilian government is preparing a new project to increase taxation on betting houses and fintechs. The Minister of Finance, Fernando Haddad, announced that Bill 5,473/2025, which proposes increases in tax rates, should be voted on next week by the Senate’s Economic Affairs Committee (CAE).
The text is being processed in a terminative manner, which means that, if approved, it will go directly to the Chamber of Deputies, without the need to go through the plenary. The project’s rapporteur is Senator Eduardo Braga (União Brasil-AM), who requested additional information from the Ministry of Finance, to be delivered by Thursday (13).
The project suggests increasing the CSLL rate from 9% to 15% for fintechs and increasing the social contribution on fixed-odd bets from 12% to 24%. Initially, the government had proposed a rate of 18%, but the value was adjusted during discussions in Congress.
Fonte: Gaming365 – Brasil
