Brazil's betting tax rises from 12% to 15% of GGR by 2028: what it costs operators
Regulation
Brazil's tax on fixed-odds betting and online games is 13% of gross gaming revenue in 2026, 14% in 2027 and 15% from , up from 12%: on R$ 100,000,000 of revenue, the bill grows from R$ 12,000,000 to R$ 15,000,000.
- 15%rate from 2028
- 25%more tax than at the old rate
Phased Tax Increase Structure
A complementary law sets a gradual increase in the tax rate on fixed-odds betting and online games. The rate begins at the level shown for the first year of implementation. It rises to the intermediate rate in the following year. The final rate applies from the new date onwards. This structure replaces the previous baseline rate. Each step represents a higher percentage of gross gaming revenue. Operators must adjust financial planning to accommodate these incremental changes. The law dictates specific annual rates rather than a single immediate jump. This approach allows for predictable cost increases over a defined period. The progression ensures a steady rise in tax liability relative to revenue. See the regulation tracker for broader context on jurisdictional changes.
| Year | Rate | Tax on R$ 100 million of GGR |
|---|---|---|
| Before | 12.0% | 12,000,000 |
| 2026 | 13.0% | 13,000,000 |
| 2027 | 14.0% | 14,000,000 |
| 2028 | 15.0% | 15,000,000 |
Impact on Operator Costs
The table shows how the tax bill grows with each rate step. On a hundred million reais of gross gaming revenue, the initial tax bill is twelve million reais. The first increase raises this to thirteen million reais. The second step brings it to fourteen million reais. The final rate results in a fifteen million reais bill. This represents a quarter more tax than the original amount. The increase is proportional to the revenue base. Higher revenue leads to a higher absolute tax payment. The percentage difference between the old and new rates is significant. Operators face a larger deduction from gross revenue. The cost impact scales directly with business volume. Small operators feel the same proportional burden as large ones. The table clarifies the exact monetary difference for each year.
Questions
What is the final tax rate for betting operators?
The final rate is the highest figure listed in the key figures. This applies from the new date onwards. It replaces the previous baseline rate.
How does the tax increase affect operator bills?
The bill grows by a quarter compared to the old rate. On a hundred million reais revenue, the tax rises from twelve million to fifteen million reais.
Is the tax increase immediate or phased?
The increase is phased over three years. It starts at the first yearly rate, moves to the intermediate rate, and ends at the final rate. Each year has a specific fixed level.
Every figure on this page is computed by code from standard industry formulas and the facts of our regulation tracker, each checked a second way. See the methodology.