Chamber approves gradual increase in betting taxes to 15%.

The Chamber of Deputies plenary approved in the early hours of Wednesday (17), by 310 votes in favor and 85 against, the report on the substitute text for Complementary Law Project 128/2025 authored by deputy Aguinaldo Ribeiro (PP-PB), which raises the taxation of online betting companies to 15%. The report was released late Tuesday night (16) and provides for a phased implementation of the new rate, with part of the resources destined for Social Security. The proposal goes to the Federal Senate.

This text emerges in a context where the betting market faces multiple proposals for tax regulation. Currently, there are three bills under consideration that directly impact the fixed-odds betting and online gaming sector in Brazil.

Among the proposals is the Anti-Faction Bill (5582/25), which suggests the creation of the Cide-Bets tax with a 15% levy on deposits, in addition to the Special Regime for Exchange and Tax Regularization. The Security Amendment (18/25) proposes a 6% increase on the GGR, while Bill 5.473/25 establishes progressive adjustments up to 18% in 2028.

The Ministry of Finance lobbied extensively to get the legislator to include an amendment to PLP 128/2025, which originally reduces federal tax benefits by 10%. The government's initial proposal was to increase the tax rate from 12% to 18%.

Following discussions and an impact report from the Federal Revenue Service, the rapporteur and representatives from the Treasury agreed on a 15% tax, applied progressively. The text establishes that the tax rate on gross gaming revenue (GGR), which is currently 12%, will reach 15% in a phased manner (13% in 2026, 14% in 2027, and 15% in 2028). This 3% surplus must be mandatorily allocated to social security.

The proposal also allows for joint and several liability for companies that advertise illegal betting, including unpaid taxes and prizes. Financial institutions and payment providers that fail to adopt restrictive measures against betting sites operating without government authorization may also be held accountable.

“We included rules in the text that seek to hold accountable people who promote betting houses that operate irregularly in the country. Our intention is to curb the proliferation of illegal and dishonest gambling that exploits the vulnerabilities of the population, especially those with low incomes. In addition, we expanded the contribution that betting houses make to society, by reinforcing revenue for social security,” justified the rapporteur, Deputy Aguinaldo Ribeiro.

Article 9 of the document modifies Law 13.756/2018, determining that 85% of the revenue, after deductions, will be allocated to the operating expenses of the operating agent, 3% to social security, and 12% will have other destinations provided for by law.

The proposal establishes specific percentages for the coming years. In 2026, the distribution will be 87% for operational expenses and 1% for social security. In 2027, these values ​​will change to 86% and 2%, respectively.

The text stipulates that the contribution will be calculated and collected monthly by the operators, in accordance with the regulations of the Federal Revenue Service of the Ministry of Finance, following the responsibilities outlined in Article 2 of Law 9.003/1995.

After the proposal was approved by the plenary of the Chamber of Deputies, the bill should be included in the Senate's Order of the Day, at 16 pm this Wednesday (17), due to an agreement with the president of the Senate, Davi Alcolumbre.

Comment

Politics is the art of the possible. Negotiations are underway to deliver a 'progressive ring' to prevent congressmen and the government (Ministry of Finance) from taking the fingers, hands, and body of the online betting and gaming sector.

CHAPTER III

Regarding tax liability related to exploitation.

IRREGULAR FIXED-ODDS BETTING

Article 6. The following are jointly liable with the taxpayers for taxes levied on the operation of fixed-odds betting and on the receipt of net prizes arising therefrom:

I – Financial and payment institutions and payment providers that, after formal and specific notification from the competent federal authority, fail to adopt restrictive measures within the regulatory terms and deadlines, and allow or proceed with transactions aimed at placing fixed-odds bets with legal entities that have not received authorization to operate fixed-odds bets under federal law;

II – natural or legal persons who disseminate advertising or commercial promotion for fixed-odds betting lottery operators that are not authorized under federal law.

Sole paragraph. The Ministry of Finance will regulate the provisions of this article.

CHAPTER IV

FINAL DISPOSITIONS

Art. 9rd Law nº 13.756, of December 12, 2018, becomes effective with the following changes:

"Art. 30……………..

§ 1º-A Of the proceeds collected after deducting the amounts referred to in items III and V of the heading of this article, 85% (eighty-five percent) shall be allocated to cover the operating and maintenance expenses of the lottery operator for fixed-odds betting and other betting games, excluding the lottery modalities provided for in this Law, 3% (six percent) shall be allocated to social security, without prejudice to the allocation provided for in item IV-A of this paragraph, and 12% (twelve percent) shall have the following allocations:

§ 1º-E The percentages of revenue allocated as provided in § 1º-A for covering the operating and maintenance expenses of the operating agent and for social security, without prejudice to the allocation provided for in item IV-A of § 1º-A, shall be, respectively:

I – in 2026, 87% (eighty-seven percent) and 1% (one percent);

II – in 2027, 86% (eighty-six percent) and 2% (two percent).

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§ 9 The contribution referred to in item IV-A and the heading of § 1-A of this article shall be calculated and collected by the operating agents, monthly, in the manner established by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Finance, in the exercise of the powers referred to in art. 2 of Law No. 9.003, of March 16, 1995.

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