THE Economic Affairs Committee (CAE) scheduled for this Tuesday (2), at 10 am, the vote on the Bill 5,473/2025 which increases the contribution rate for bets and increases taxes for fintechs and other financial institutions. The matter has been postponed since the beginning of November, due to disagreement between parliamentarians in Congress.
Last Wednesday (26), the rapporteur of the proposal, senator Eduardo Braga (MDB-AM), presented a complement to his vote and collective approval was granted. The project, which has already received 176 amendments in the CAE, has final analysis in the commission. If approved, it will go directly to the Chamber of Deputies, unless there is an appeal for analysis in the Plenary.
The proposal was presented by senator Renan Calheiros (MDB-AL), president of CAE, to cover points that were left out of the government project that exempted those earning up to R$5,000 per month from Income Tax (PL 1,087/2025). The exemption was sanctioned on November 26 as Law 15,270.
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”, stated the rapporteur last Wednesday.
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.
Fonte: Gaming365 – Brasil
