CAE postpones vote to tax bets and fintechs until December 2

THE Economic Affairs Committee (CAE) postponed until next Tuesday (2), the increase in taxes for bets and fintechs, at the request of the opposition. The bill provides for a gradual increase in taxation on bets.

The rapporteur, senator Eduardo Braga (MDB-AM), presented this Wednesday (26) a complement to its vote in favor of the PL 5,473/2025which had already been the object of collective attention since November 4th.

Senator Rogério Marinho (PL-RN) asked to view the new report due to the “very technical and important nature of the matter”. His request was supported by senator Esperidião Amin (PP-SC) and met by rapporteur Eduardo Braga and the president of CAE, Renan Calheiros.

Presented by the president of CAE, senator Renan Calheiros (MDB-AL), the project complements PL 1,087/2025, which exempts those who receive up to R$5,000 per month from Income Tax and increases the tax burden on high incomes. This proposal was unanimously approved in the Senate in early November.

bets

The text establishes a gradual increase in the Contribution on Gross Gaming Revenue (GGR) of betting companies, which will increase from 12% to 15% in 2026 and 2027, and to 18% from 2028 onwards. The calculation basis for the taxation of betting operators is the Gross Gaming Revenue, known internationally as GGR and calculated as the total collected from bets, subtracted from the amount paid to bettors as a prize.

“Our proposal establishes clearer criteria for the authorization of betting operations, reinforcing that the Ministry of Finance may deny authorizations when there are doubts about the suitability of administrators and controllers. Furthermore, there are now minimum requirements for proof of suitability, with the aim of ensuring that only reliable operators act legally”, explained the rapporteur.

Fintechs and Pert-Low Income

The text also increases the Social Contribution on Net Profit (CSLL) from 9% to 15% for fintechs, payment institutions, over-the-counter market administrators, stock and commodity exchanges, among others. Capitalization companies and credit, financing and investment institutions will have the rate increased from 15% to 20%.

Furthermore, the project creates the Tax Regularization Program for Low-Income Individuals (Pert-Low Income) and corrects distortions related to the remittance of profits and dividends to beneficiaries abroad.