Brazil Gambling Tax Roadmap
The Brazil gambling tax roadmap is becoming the defining theme of the country’s next regulatory chapter, as lawmakers advance a phased tax increase while simultaneously opening a nationwide consultation to reset policy priorities. Both actions signal that Brazil is refining—not retreating from—its regulated betting and iGaming framework.
The Brazil gambling tax roadmap begins with a clear shift: operators will face a stepped rise in gross gaming revenue (GGR) taxation from the current 12% to 15% in 2026–2027, and 18% in 2028. At the same time, Brazil’s Ministry of Finance is asking the entire ecosystem—operators, consumers, vendors, bettors, and the general public—to help build the next two-year Regulatory Agenda for the Secretariat of Prizes and Bets (SPA).
A Gradual Tax Increase That Signals Stability
The Senate’s Economic Affairs Committee backing a rise to 18% GGR by 2028 reflects a deliberate attempt to balance fiscal needs with market sustainability. A sudden jump to 24% or higher had been previously floated, but legislators opted for a phased approach to avoid destabilizing a market that only began regulated operations in 2025.
From a policy standpoint, this gradual structure matters. It gives operators multi-year visibility into their tax obligations—a crucial component for budgeting, product investment, and long-term market planning. It also sends a signal that regulatory authorities understand the importance of maintaining competitiveness against offshore sites, which continue to operate without tax burdens.
If approved by the Chamber of Deputies, these new rates will take effect four months after publication. That timeline offers additional runway for operators to adjust their cost structure, renegotiate supplier terms, and reassess promotional strategies.
A Public Consultation That Opens the Door to Broad Participation
Running parallel to the tax proposal is a 45-day national consultation that will shape the SPA’s 2026–2027 Regulatory Agenda. This process invites submissions from virtually every stakeholder: operators, industry professionals, fintechs, associations, bettors, and ordinary citizens.
The goal isn’t to rewrite existing rules, but to determine which regulatory topics require prioritization over the next two years. This could include:
- refining operator compliance standards
- updating technical requirements
- adjusting advertising and marketing rules
- strengthening responsible gaming frameworks
- clarifying enforcement mechanisms
- improving the oversight of payment flows or integrity systems
Because Brazil’s market is still maturing, these consultations serve a functional purpose: they help regulators understand where friction exists and which areas require clearer guidance. It also enhances predictability—something operators value as much as competitive tax rates.
Why These Two Actions Are Connected
The Brazil gambling tax roadmap cannot be viewed in isolation. Increasing the GGR levy is part of a broader fiscal strategy by the federal government to boost public revenue and meet budget targets. At the same time, regulators recognize the risk of overburdening a market still developing its licensed infrastructure.
The public consultation helps offset that risk. By allowing stakeholders to articulate challenges, regulators can identify where additional flexibility, clarity, or modernization is needed. This creates a more coordinated evolution: taxes move upward incrementally, while operators gain opportunities to shape the environment they will be operating in.
What Comes Next
The tax bill now advances to the Chamber of Deputies for evaluation, debate, and potential amendment. Meanwhile, the SPA will continue to accept submissions until mid-January, finalize the new agenda, and release it publicly by February.
Both processes underscore a turning point. Brazil is not simply expanding taxation; it is actively building the long-term governing framework for one of the fastest-growing regulated gambling markets in the world. Operators that engage early—through structured feedback and strategic planning—will be best positioned to navigate this evolving landscape.
