Brazil raises the betting levy to 13% in 2026, rising to 15% by 2028
Complementary Law 224 of 26 December 2025 raises the levy on betting revenue to 13% for 2026, 14% for 2027 and 15% from 2028.
By Oliwer Brewitz, Head of Marketing
Key changes
- Levy on betting revenue: 13% in 2026, 14% in 2027, 15% from 2028
- Transitional allocation to operator costs: 87% in 2026, 86% in 2027, 85% thereafter
- Joint tax liability for third parties linked to betting
What changed
Complementary Law No. 224 of 26 December 2025, published in the Diário Oficial da União the same day, amends article 30 of Law 13,756/2018. According to the Federal Revenue Service, it sets the rate on fixed-odds betting revenue at 13% for 2026, 14% for 2027 and 15% from 2028, up from 12%. Under the general rule, 85% goes to operator costs, 3% to social security and 12% to other purposes, with transitional splits of 87% and 1% in 2026 and 86% and 2% in 2027. The law also makes third parties jointly liable for tax on betting, and the Revenue Service notes that it follows the 90-day rule before tax increases take effect.
What it means for advertising
The law does not change advertising rules directly. A higher levy on gross gaming revenue reduces operator margins, which is likely to put pressure on marketing budgets and to favour channels where performance can be measured. Joint tax liability for third parties also gives payment and other partners a reason to check whether the operators they serve are authorised, which may extend to media and advertising partners reviewing their betting clients more closely.
What operators should do
Operators should update 2026 to 2028 financial plans for the stepped rates and review how marketing spend is allocated under the higher levy. Finance teams should check the effective date of each change against the 90-day rule and any regulations issued under the law. Commercial partners should review contracts for clauses on tax liability, given the new joint responsibility of third parties.
Full rules: Brazil regulation brief · All Brazil updates