Legalization of sports betting (official launch 2023-2024)

Briefly: what exactly was legalized

Model: "apostas de kota fixa" - bets with fixed odds on real sporting events and "online games" (virtual events based on RNG). This is enshrined in Law No. 14. 790/2023.

Who supervises: the Ministry of Finance has created and empowered the Secretariat for Prizes and Rates (SPA/MF) - it authorizes, regulates, monitors and authorizes operators.

Launch Timeline (2023-2024)

July 2023 - "green light" through a temporary act

On July 25, 2023, the government publishes Provisional Measure No. 1. 182/2023 (MP 1. 182) - a temporary act that provided a framework for regulating fixed-coefficient rates and taxation.

December 2023 - becoming an "adult" law

On December 30, 2023, Law No. 14 was authorized. 790/2023 (sometimes called "Lei das Bets"): he legalized the activities of operators to authorize the Ministry of Finance, extended the regime to "online games" (virtual events) and laid down requirements for infrastructure, audit, compliance and regulator access to systems.

April-May 2024 - key by-law: payments and taxes

• fixes the allowed input/output methods (PIX, TED, debit/prepaid cards) and the structure of settlement accounts with operators/payment partners;
• sets the SLA for the payout of winnings - up to 120 minutes after the end of the event or online game session.
• May 7, 2024 - Recepita Federal publishes RFB Instruction No. 2. 191/2024: introduces 15% personal income tax on the player's net winnings (withholding tax), clarifies the thresholds and mechanics of retention/declaration.

End 2024 - first "official" lists

On December 31, 2024, the Ministry of Finance (SPA) places on the portal a register of companies that have received authorization at the federal level. The page is regularly updated (there is a PDF/CSV and a separate list of subjects working on court decisions).

What the market looks like "after the start"

1) Authorizations and whitelist

SPA/MF maintains a public page with a list of approved operators (and separate ones for court permits). Media and analytics periodically recalculate the volume of the "white" pool, but the official SPA register remains the current source.

2) Payment loop and player protection

PIX/TED/debit/prepaid allowed; credit cards/crypto/boletos - outside the perimeter for the gaming box office (see Portaria 615).

Paying winnings of ≤120 minutes is an important consumer standard and fiscal control tool.

3) Taxes

Operators: Pay fees/taxes under the Law 14 regime. 790/2023 (described in industry reviews as a tax burden on GGR).

Players: 15% personal income tax from net winnings on IN RFB 2. 191/2024 (with thresholds and retention order).

4) Supervision and compliance

The law requires online access of the regulator to the operator's systems, auditability, the possibility of remote and face-to-face checks. This is recorded in legal explanations and comments to the law.

What it gave the market and the state

Sewerage to the "white" zone. With the launch of the registry and payment "framework," traffic moves from illegal immigrants to authorized sites; the state has a transparent base for fiscal revenues and player protection. (Confirmed by official SPA communication and regular list updates.)

Consumer standards. There are general rules for payments, financial monitoring, KYC/AML and advertising filters (detailing on advertising bans - in subsequent portariums/initiatives 2024-2025).

Frequently Asked Questions Answered

When did the legal era "actually" begin?

Political start - MP 1. 182 (25. 07. 2023); legal "framework" - Law 14. 790/2023 (30. 12. 2023); practical launch with consumer standards and taxes - spring 2024 (Portaria 615 and IN RFB 2. 191).

Where to check a specific operator?

On the official SPA/MF page with a list of authorized companies (PDF/CSV, regularly updated). Check any "private" lists with the SPA registry.

Why are "120 minutes" important?

This is both player protection and financial control: money moves in a transparent perimeter and within a predictable time frame.

How are winnings taxed?

15% of personal income tax from net winnings on IN RFB 2. 191/2024; retention order - at the source.

What's next (on the horizon 2025 +)

Extension of SPA registry and sewer finishing.

Finalization of the by-law (advertising, RG tools, interdepartmental registers of self-exclusion).

Integration of payments into the "white" loop and further use of the PIX as a default method (Portaria 615 frame is preserved).

Legalization of sports betting in Brazil is not a single "click," but a chain of acts 2023-2024: MP 1. 182 set the course, Act 14. 790/2023 secured the model and authority, Portaria 615/2024 issued a payment perimeter and a "120-minute" rule, and IN RFB 2. 191/2024 - 15% personal income tax for players. Since the end of 2024, an official register of operators has been available - the main marker of the "white" market. This is how Brazil transferred the region's largest demand for sports betting from the "gray zone" to the regulated one - with clear rules, fiscal revenues and basic guarantees for the consumer.

The data is relevant as of October 11, 2025 (Europe/Kyiv).