Americas
Brazil
Secretariat of Prizes and Bets (SPA), Ministry of Finance
Regulations & Licensing
Casino
ProhibitedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
ProhibitedKey Legislation
- Law No. 14,790/2023 ("Bets Law")
- Law No. 13,756/2018 (fixed-odds betting authorization, amended by 14,790)
- Complementary Law No. 224/2026 (GGR tax schedule)
- Decree No. 50,954/1961 (federal lottery, state monopoly)
Online Gambling
Allowed
- Fixed-odds sports betting
- Online casino games
- Live dealer casino
- Fantasy sports
- Virtual/simulated events
- State-run online lottery (Caixa Loterias)
Prohibited
- Online bingo
- Unlicensed offshore betting sites
Taxation
GGR tax13% (2026), rising to 14% in 2027 and 15% from 2028
Responsible gambling fund contribution1% of GGR
Federal authorization feeR$30 million per 5-year license
License validity: 5 years
Land-Based Gambling
Allowed
- Retail fixed-odds betting shops
- State-run lottery outlets (Caixa Loterias, state lotteries)
Prohibited
- Land-based casinos
- Slot machines / gaming machines
- Commercial bingo halls
- Jogo do bicho (illegal numbers game)
Taxation
GGR tax13% (2026), rising to 14% in 2027 and 15% from 2028
Regulation data is editorial and for information only — not legal advice.
