THE Federal Revenue published, this Thursday (18), in the Official Gazette of the Union, the Normative Instruction No. 2,299/2025which changes the rules of the Personal Income Tax (IRPF) and establishes how taxation will be carried out on winnings from sports betting and online games. The new rules will come into effect from January 1, 2026.
According to the text, prizes obtained from fixed-odd bets and fantasy sports will be taxed at 15%, considering the annual net result — that is, the total gains minus losses throughout the year. The tax will be calculated in March and paid by the end of April of the following year.
Operating companies must provide bettors, by the last business day of February, with “ComprovaBet”, an electronic document with the history of wins, losses and account balances. The proof will serve as the basis for calculating the tax and must be informed in the IRPF Annual Adjustment Declaration.
The IRS also determined that earnings below the limit of the first IR exemption band will be free from taxation. The measure follows guidelines from Complementary Law No. 222/2025 and Law No. 14,790/2023, which regulate the betting market in the country.
In addition to taxation on betting, the new rule adjusts the progressive Income Tax tables, expands specific exemptions and includes new rules for income abroad, profits and dividends and cultural and sporting investments.
According to the IRS, the objective of the changes is to standardize taxation in the betting sector, increase transparency and facilitate compliance with tax obligations by taxpayers and operators.
Fonte: Gaming365 – Brasil
