Brazil Online Casino Regulatory Outlook

1) From "fixed odds betting" to online games: the base from which we start

At the end of 2023, Brazil adopted Law No. 14. 790/2023, which allowed fixed-odds betting exploitation on both real sporting events and virtual "online games" are games whose outcome is determined by the outcome of a future event based on a random number generator (RNG), as legally defined. Work requires authorization from the Ministry of Finance (through the Secretariat for Prizes and Rates - SPA/MF).

In 2024, SPA/MF detailed "online games" in by-laws and issued technical requirements for online casino games and live studios (certification, integration, reporting, system requirements), securing terminology from the law.

2) What is already regulated in practice in 2025

On January 1, 2025, a "combat" regime began to operate: tax and operational rules for authorized operators came into force, and the authorities strengthened the blocking of irregular sites and putting things in order in the market.

• 12% of GGR (gross gambling revenue) - base rate for operators; the discussion about an increase to 18% in October 2025 was removed by parliament, retaining 12% as a benchmark (while discussing other fiscal measures, including retrospective accruals).
• 15% of personal income tax on net winnings of players (withholding at the source/at the end of the year in accordance with the explanations of the Federal Tax Service). There are release thresholds and procedural details of withholding and declaration.

• SPA/MF consolidated the requirements for infrastructure and data flows (integration with government accounting systems, requirements for providers, test labs, reporting; emphasis on localization of systems/DCs in Brazil or jurisdictions with sufficient legal cooperation).

3) De jure online casinos: What falls under "online gaming"

SPA/MF law and orders describe "online gaming" as a virtual betting channel where the outcome is determined by the RNG. This actually paves the way for online casino content (slots, RNG tables) and live casinos (through live studio requirements), but within the "lotto modality" of fixed odds betting and strict tech regulations/certification. The regulator treats this segment as part of a general license for betting and online games, and not as a separate historical "casino act."

4) What's still "in limbo"

Land-based casinos are still prohibited by old Decree Law No. 9. 215/1946; Projects PL 2234/2022 (Senate) and PL 442/1991 (bicameral trajectory) are underway in Congress, designed to legalize casino resorts, bingo, jogo do bicho and online games in a wide framework of the gambling code. These initiatives are periodically included in the agenda and cause political debate (positions of religious and social groups, issues of social risks). Their passage will determine the future architecture of the market (from the number of casino zones to the supervision model).

5) Compliance in brief 2025: what is being tested the hardest

Licensing and communication with SIGAP/SPA: mandatory integrations, reporting, event logs, RNG and content certification.

Taxes and contributions: 12% GGR + corporate/social taxes and fees (IRPJ/CSLL, PIS/COFINS, ISS, etc.), details vary by structure.

Responsible play and advertising: restrictions on the target audience and channels, warning messages, control of vulnerable groups - a line that intensified in 2024-2025.

Fighting the "gray" market: blocking irregular domains and suppressing "departure" from licensing/taxation rules.

6) Horizon 2025-2027: Scenarios for Online Casinos

• Strengthening the "fixed-odds + online games" model with the gradual expansion of the line of certified content (RNG + live), increasing requirements for hosting/logs/real-time monitoring, as well as clarifying the rules of test labs and live studios.
• Maintaining 12% GGR as an anchor rate (against the background of periodic political attempts to increase it), plus adjusting retro-tax dispute settlement regimes.

• The adoption of one of the comprehensive bills (PL 2234/2022/PL 442/1991), which will open the way to casino resorts and the unification of land and online segments under a common "gambling code." This would re-mark the content, tourism and tax markets, but take 12-24 months for secondary regulation.

• Increased restrictions on advertising/targeting, increased supervision of payment flows and additional filtering of players-beneficiaries of social programs - in response to increased involvement and concern about addictions.

7) What it means for operators and content providers

The legal trajectory is already open for online casino content (RNG/live) - within the framework of "online games" of 14. 790/2023 and subsequent SPA/MF orders. Critical to meet technical requirements for games, platform, reporting and testing laboratories.

The financial model should take into account 12% GGR, 15% personal income tax on winnings and the aggregate of federal/municipal taxes; a point update of fiscal rules is possible, but the 12% core remains the planning base.

Operational risks - blocking of irregular sites, increasing control over traffic/payment sources, escalation of requirements for data storage and availability for the regulator.

8) Withdrawal

In 2025, Brazil is actually launching a regulated online betting and "online gaming" market, which by definition includes online casino content (RNG and live) - subject to SPA/MF license and technical regulations. The next two years will be marked by a deepening of the by-law base (content, studios, reporting, localization), stabilization of the tax regime (12% GGR/15% personal income tax) and a tough fight against unregulated platforms. The fate of land-based casinos and a full-fledged "uniform code" would remain in the hands of Congress (PL 2234/2022/PL 442/1991); the passage of these projects can radically change the industry landscape, but even without them, online casinos as part of "online games" are already being built as a regulated and technical and compliance sector.

Relevance of information - as of October 11, 2025 (Europe/Kyiv).