title: Brazil — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/brazil/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Brazil](https://advennt.io/jurisdictions/brazil/) Tax Brazil · Question 05 of 11 # Tax: What is the tax take? Mixed · Confirmed · Not reviewed · [Back to full Brazil report →](https://advennt.io/jurisdictions/brazil/) 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… ## Full section analysis 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.