Operators pay 12% on GGR (revenue minus prizes paid and income tax on prizes) under Law 14.790/2023, plus corporate IRPJ/CSLL (~34% combined) and municipal ISS (2-5%). Player winnings above BRL 2,824 attract 15% withholding. The government's 2025 push to raise the GGR rate to 18% via Provisional Measure 1.303/2025 LAPSED — the Chamber let it expire on 8 October 2025 — so the 12% rate remains in force. Successor proposals (18%-24%) are live but unresolved.
Jurisdictions › Brazil › Tax
Brazil · Question 05 of 11
Tax: What is the tax take?
Mixed · Confirmed · Not reviewed · Back to full Brazil report →
Key section parameters
| Jurisdiction | Brazil (BR) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | Not reviewed |
| Last collected | 18 Oct 2026 |
Summary answer
Operators pay 12% on GGR (revenue minus prizes paid and income tax on prizes) under Law 14.790/2023, plus corporate IRPJ/CSLL (~34% combined) and municipal ISS (2-5%). Player winnings above BRL 2,824 attract 15% withholding. The government's 2025 push to raise the GGR rate to 18% via Provisional Mea…