🇧🇷Brazil Gambling Licence: Requirements, Costs and Tax

• No new costs: Brazil no longer issues betting authorisations, so there is no grant, capital or reserve requirement to budget for.
• Grants already paid are not refunded: the MP ends the authorisations in the public interest and gives operators no right to a full or partial refund of the R$30 million grant (outorga), nor to compensation from the state (art. 4).
• Money for players stays ring-fenced: the funds needed to repay bettors must stay segregated in the operator's transactional accounts and may not be used for anything else (art. 8).

Source (checked 28 September 2026): Provisional Measure 1.394/2026, arts. 4 and 8

With betting prohibited there is no new betting revenue to tax. What was owed for the authorised period is still owed: the MP keeps every regulatory, tax and financial obligation of the time an operator was authorised, including the legal destinations of revenue (art. 10).

• GGR contribution for 2025 and 2026: 12 per cent in 2025 and 13 per cent in 2026, under Law 14.790/2023 as amended by Complementary Law 224/2025. The planned 14 per cent (2027) and 15 per cent (2028) no longer have a market to apply to.
• Business taxes: PIS/COFINS, ISS and corporate income tax on the authorised period, as for any Brazilian company.
• Money from illegal operators: amounts in blocked accounts of unauthorised operators can now be declared forfeit in an administrative process, without a prior court case, and go to the National Public Security Fund (art. 28).

Sources (checked 28 September 2026): Provisional Measure 1.394/2026, arts. 10 and 28 · Complementary Law 224/2025

Not available. Since 25 September 2026 the SPA may not grant new authorisations, and applications that were still pending on that date have lapsed (MP 1.394/2026, art. 6).

Source (checked 28 September 2026): Provisional Measure 1.394/2026, art. 6

Brazil has prohibited fixed-odds betting. Provisional Measure (MP) 1.394, signed and in force on 25 September 2026, bans the operation, offer, intermediation and advertising of fixed-odds betting in Brazil, online and offline. It covers bets on real sporting events and on online games (casino-style games driven by a random number generator), including when the operator is based abroad and offers them to people in Brazil.

• No new authorisations: the SPA may not grant new authorisations, and applications not yet decided on 25 September 2026 have lapsed.
• Existing authorisations end: every authorisation granted under Law 14.790/2023 is extinguished 30 days after publication, on 25 October 2026. State and Federal District lottery authorisations for fixed-odds betting end on the same date.
• Still allowed: the other lottery types authorised by law, such as the federal and state lotteries.
• Law 14.790/2023 largely revoked: articles 1 to 21, 22 to 24, 25 to 40, 43 to 48 and 54 are revoked, as is Chapter V of Law 13.756/2018. They still apply to what happened while the authorisations were in force.
• Congress: a provisional measure has the force of law at once, but lapses unless Congress approves it within 60 days, extendable once by 60 (the congressional recess does not count).

Source (checked 28 September 2026): Provisional Measure 1.394/2026 (Planalto)

Authorised operators have a fixed wind-down. The dates run from publication on 25 September 2026.

• From 25 September: no new deposits into bettors' transactional accounts.
• By 5 October (10 days): betting sites and apps, including app-store listings, must be taken offline, or they are blocked. Bets not settled by then are void and repaid in full, with no deductions; prizes on bets settled before then are paid.
• By 5 October: all betting advertising and sponsorship must be removed, online and offline.
• Two days after going offline: operators must prove they can repay every bettor and send the banks and the SPA a list of each bettor (by CPF) with the amount owed. The fine for missing this is R$200,000 a day.
• Seven days after that: banks and payment institutions repay bettors to an account in their own name, preferably the one the money came from. What cannot be repaid goes to a dedicated account at Caixa Econômica Federal.
• 25 October: the authorisations end. The SPA keeps supervising what happened while they were in force.
• Afterwards: operators keep reporting to the SPA through SIGAP, keep anti-money-laundering and responsible-gambling duties for the authorised period, and keep all records for at least five years. Open sanction proceedings are suspended and closed if the operator meets every wind-down obligation on time.

Source (checked 28 September 2026): Provisional Measure 1.394/2026, arts. 7 to 13 and 16

What it means for suppliers and partners. Brazil never licensed B2B suppliers, but the ban reaches everyone around the operators.

• Payments: banks, payment institutions and payment schemes, including Pix, may not process, settle or enable betting transactions, apart from those needed to close down and repay bettors (art. 14). The Central Bank will set up the rejection and return of such transfers (art. 15).
• Advertising, affiliates and sponsors: all communication, advertising, marketing and sponsorship of fixed-odds betting aimed at people in Brazil is banned, in any format and however it is paid (art. 16). Breaches count as abusive advertising under the Consumer Defence Code.
• Platforms and app stores: online platforms must prevent betting content circulating, and app stores and operating systems must not offer betting apps. Fines reach 10 per cent of the group's Brazilian revenue, or up to R$50 million per breach, and repeat breaches can lead to suspension (arts. 19 to 22).
• Site blocking: the Ministries of Finance and of Justice can order betting sites blocked or redirected, through Anatel for internet providers and CGI.br for .br domains (art. 23).
• Enforcement: a new inter-agency committee led by the Casa Civil coordinates action against illegal betting and its advertising, with the Federal Police, the Federal Revenue and COAF sharing information (arts. 24 and 25).

Source (checked 28 September 2026): Provisional Measure 1.394/2026, arts. 14 to 25

• 25 October 2026 — All fixed-odds betting authorisations end (MP 1.394/2026, art. 4).
• 5 October 2026 — Deadline for betting sites and apps to go offline and for all betting advertising and sponsorship to be removed.
• 25 September 2026 — Provisional Measure 1.394 prohibits fixed-odds sports betting and online casino games, bars new deposits and new authorisations, and revokes most of Law 14.790/2023. Congress must approve it to make it permanent.
• August 2026 — The SPA suspended 14 brands for compliance failures.
• 26 December 2025 — Complementary Law 224/2025 phased the GGR contribution up to 13 per cent (2026), 14 per cent (2027) and 15 per cent (2028).
• 1 January 2025 — Regulated market opened: only SPA-authorised companies on bet.br domains could operate.