State revenue from lotteries and betting (Brazil)

1) Picture of sources of income

Federal Lotteries (Loterias CAIXA).

The legal framework and distribution of earmarked contributions are determined by Law 13. 756/2018 (social, cultural, sports and other funds).

According to the official CAIXA "Repasses Sociais" page, almost half of the gross revenue of lotteries (including withheld personal income tax) goes to social areas.

Online fixed odds betting (apostas de quota fixa).

The segment is regulated by Law 14. 790/2023: operators pay 12% of GGR, and players retain 15% of personal income tax from net winnings.

The Ministry of Finance and the Secretariat for Prizes and Rates (SPA/MF) detailed the rules for making payments and control.

Lottery geography: not only the federation.

After the STF solution (30. 09. 2020) the states have their own competence in the operation of lotteries; in September 2025, the STF also allowed lotteries from different states to be operated by the same economic group (subject to competitive conditions), which expands the potential for regional revenue.

2) How much federal lotteries bring

2024 - record year: CAIXA reported R $25.9 billion in gross revenue (arrecadação) for lotteries (+ 10.6% YoY).

According to industry reports based on the CAIXA data, in 2024, about R $10 billion (≈38,8% of revenue) was transferred to social areas - sports, education, culture, healthcare, etc.

Unclaimed prizes: if the winner did not show up within 90 days, the amount is sent to the federal student fund FIES (this is also a source of "social" funds).

💡 CAIXA practice confirms the trend: "repassages" - the target part of the lottery revenue, sewn into the law and regularly published in reports.

3) How online rates are taxed (and where budget revenues appear)

For operators:

Gross Gaming Revenue Tax (GGR) - 12% as defined by Act 14. 790/2023 and explained by profile legal reviews.

For players:

15% of personal income tax from net gain (after offsetting losses within the rules), the standard is enshrined in Law 14. 790/2023 and detailed in RFB Instruction No. 2. 191/2024; The Federal Tax Service reminded a separate note about 15% and the procedure for declaring.

Payment circuit and terms:

Portaria SPA/MF nº615/2024 approved the "white" perimeter of payment methods and SLA for prize payments - up to 120 minutes after the end of the event/session. This disciplines cash flows and facilitates tax controls.
In 2025, SPA/MF adopted other acts (for example, Portaria nº566/2025) - on blocking financial transactions to illegal operators in order to channel turnover into the regulated zone.

4) Results and "decomposition" by direction (2024-2025)

CAIXA Lotteries (federal level):

Gross revenue 2024: R $25.9 billion;
Social transfers: ~ R $10 billion (sports, education, culture, health, safety, etc., according to 13. 756/2018 and public reports).
Additionally - unclaimed prizes → FIES after 90 days.

Online rates (federal taxes from 2025):

12% GGR - fiscal flow from operators;
15% personal income tax on net winnings of players (retention/declaration according to RFB).
Strengthening payment control and payment terms - Portaria 615/2024.

State lotteries (after STF):

States and DFs can develop their own lotteries, and after the STF decision of 16. 09. 2025 - even in the format of several projects under a single economic group (taking into account competition). This expands regional untold revenues outside the federal budget.

5) Q&A (Editorial & Investor)

How much of the R $1 lottery rate goes to the budget?

Proportions depend on modality and are fixed in 13. 756/2018; aggregated - almost half of the gross revenue of lotteries is sent to social funds (including withheld personal income tax). Details are in CAIXA's "Repasses Sociais."

Which changes Law 14. 790/2023 on rate taxes?

Introduces 12% GGR for operators and 15% personal income tax for players; PFB in 2024 issued instructions for administration and declaration.

Why are 120 minutes per payout important?

This requirement Portaria 615/2024: accelerates the "turnover" and facilitates the control of the movement of money for fisk.

The role of the states?

After STF decisions, lotteries are not a monopoly of the federation; state lotteries and concessions strengthen regional revenues.

6) What does it mean for the budget in 2025-2026

1. Lotteries continue to grow (high base 2024 → effect at 2025), and "repassages" remain a consistently large share thanks to 13. 756/2018.

2. Online betting: Launching mode 14. 790/2023 + by-law SPA/MF give stable tax revenues of 12% GGR and 15% personal income tax, as well as reduce "gray" due to payment rules and blocking illegal immigrants.

3. Staff lotteries are increasing their significance - legal clarity after STF decisions increases the readiness of the regions for competitions/concessions and, accordingly, for new subnational revenues.

As of October 11, 2025, the fiscal "engine" of Brazil's gambling revenues is:

Federal lotteries CAIXA with record revenue of R $25.9 billion in 2024 and ~ R $10 billion in social transfers; plus mandatory transfer of unclaimed prizes to FIES.
Online betting under Lei 14. 790/2023: 12% GGR from operators and 15% personal income tax with player winnings, administered by the Ministry of Finance/RBF; SPA/MF payment rules (including 120 minutes per payment) increase collection.
State lotteries after STF decisions are a growing channel of regional revenue to supplement federal receipts.

This configuration makes lotteries and rates a stable and predictable source of funds for social programs and budgets of different levels - subject to the continued sewerage of the market and compliance with the payment and compliance framework.