Betting Sites in Brazil

Brazil is the largest country in South America, and it is bordered by Uruguay, Argentina, Paraguay, Bolivia, Peru, Colombia, Venezuela, Guyana, Suriname, and French Guiana. In Brazil, gambling is a regulated activity through a complex of layers, composed of several laws and rules which pertain to different types of betting activities. This article discusses the history, legal framework, regulatory authorities, licensing, taxes, and fees related to betting in Brazil, specifically betting sites in Brazil and Brazil sports betting.

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Regulatory Approaches of Gambling in Brazil

Gambling is understood in Brazil as “bet” (“aposta”) and “game” (“jogo”) – both of which being contract modalities regulated by the Brazilian Civil Code (Law No. 10,406 / 2002). Games of chance (jogos de azar) are addressed by the Misdemeanour Criminal Act (MCA) – Decree-Law No. 3,688/1941.

Prohibited and Permitted Bets

  • Casino Gaming: In Brazil, casino games are not allowed.
  • Poker: Since poker is considered a game of skill, and lies outside the scope of the MCA, it is also unregulated in Brazil, whether land-based or online.
  • Bingo: Bingo is not allowed commercially. On the other hand, non-profit bingo can be played in accordance with Law No. 5,768 of 1971 modified by Law No. 14,027/2020, under the governance of the Secretariat for Special Affairs.
  • Fixed-Odds Sports Betting: Law No. 27/4/2017 introduces. 13,756/2018 and complemented by Provisional Measure 1,182/2023, this type of betting is controlled by the Ministry of Finance.
  • Horse Race Betting: Controlled by the Coordination National Commission of Horse Breeding (CCCCN) of the Ministry of Agriculture, Livestock, and Food Supply (MAPA).

Gambling Law and Regulation in Brazil – 5 Things to Know

Brazilian betting market semi-success.

Staying Informed and Compliant Importance

A chronological order of major changes and rules.

Important legislative moments of the betting market of Brazil.

Opportunities for development and advancement in the sector

The Historical Setting of Gambling Legislation

  • 1993: The Zico Act legalized the commercial exploitation of bingo games and slot machines to support sports entities.
  • 1998: The Pelé Act repealed the Zico Act and set out new regulations to bingo exploitation.
  • 2004: Bingos were not allowed to be commercially exploited by the Provisional Measure 168.

Major regulatory updates

  • Normative Directive No. 48/2008: Controls overall betting patterns and allows betting establishments to accept bets remotely.
  • Normative Instruction No. 02/2021: Issued on January 19, 2021, it establishes the parameters for the standard betting plan and orders jockey club to present documentation for approval to the MAPA.

Upcoming Regulations

Future regulation of fixed-odds sports betting is being worked on and it assumed that federal licenses will be given in 2024. Provisional Measure 1,182/2023 addresses various aspects, including:

  • Defining sports events
  • Operator requirements (foreign operator must have presence in Brazil)
  • Taxation
  • Supplementary rules (to be issued by the Ministry of Finance)
  • Responsible gambling
  • Broadcasting rights restrictions
  • Advertising and sponsorship rules
  • Administrative infractions and sanctions
  • Integrity programs and AML in the sport

To be effective indefinitely, the Provisional Measure needs to be ratified by both houses of the National Congress. By August 2023, not less than 244 proposals for amendments have been presented for the modification of its provisions.

Licensing and Fees of Betting Sites in Brazil

While there is no general law for licensing all forms of gambling, specific licenses are required for different activities:

  • Federal Lotteries: Caixa Econômica Federal (Caixa) owning via concessions granted by the federal government.
  • State Lotteries: Subordinated to conditional subnational legal systems.
  • Horse Race Betting: Licenses are granted by MAPA in a document known as “carta patente. ” The application process includes:
  • Non-profit status
  • Racetrack ownership or rights.
  • Feasibility documentation.
  • Plan of the race field floor
  • General betting plan draft

Taxes on Gambling of Betting Sites in Brazil

Gambling activities in Brazil are subject to several taxes:

  • Corporate Income Tax (IRPJ): General rate of 34%, composed of a 15% basic rate, a 10% income excess of the BRL 240,000 surcharge, and the 9% Social Contribution on Net Profit (CSLL).
  • PIS and COFINS:
  • Non-cumulative taxation: 1. 65% for PIS and 7,5% for COFINS. 6 percent for COFINS, with a possibility to use credit from acquisitions.
  • Cumulative system: 0. 65% for PIS and 3% for COFINS, without credit options.

The method depends on whether the entity uses the real profit regime (net profit-based) or deemed profit regime (32% of gross revenues).

Legislative Events Timeline

1961, July 14: Order No. 50,954 gives transfer of federal lotteries to Caixa Econômica Federal.

1993: The Zico Act makes commercial bingo and slot machines legal.

1998: The Pelé Act repeals the Zico Act and controls bingo exploitation.

2004, March 20: Provisional Measure 168 prohibits commercial bingo exploitation.

2008, June 16: Normative Instruction No. 6 provides for the assessment of the minimum area of the living room. 48 governs policy bets.

2018, December 12: The bill No. 13,756 introduces a fixed-odds on sports betting.

2021, January 19: The No. dominance call is also followed by Normative Instruction No. 02 revises demands for jockey clubs.

2023, July 25: Provisional Measure 1,182 concerns the norms applicable to sports betting.


The game of betting in Brazil and Brazil sports betting industry is dynamically changing and room for significant changes will be witnessed in near future. Being familiar with the existing legal framework, history, regulatory authorities, licensing requirements, charges and taxes is critical for both the businesses and individuals who want to be part of this moving sector. Through staying on top of what is going on and living up to the requirements of respective legislations, stakeholders can take a favorable position in the growing betting market of Brazil.

FAQ: Betting Sites in Brazil

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