Ministry of Finance unifies tax collection code for fixed-odds betting.
The Ministry of Finance's Prize and Betting Secretariat has changed tax collection rules for companies operating fixed-odds betting in Brazil. Ordinance SPA/MF No. 784 was published this Monday (March 23) in the Official Gazette of the Union. The regulation modifies Ordinance SPA/MF No. 1.212, of July 30, 2024, regarding the revenue codes used in the collection of resources destined for social security.
The decree was signed on March 20, 2026, by the acting Secretary of Prizes and Betting, Daniele Correa Cardoso. The legal basis for the measure includes Law No. 13.756, of December 12, 2018, and Law No. 14.790, of December 29, 2023.
Unification of prescription codes
The regulation establishes revenue codes that must be observed by fixed-odds betting operators. These codes will be used for collection via the Federal Revenue Collection Document (DARF). The affected destinations are those provided for in items IV-A and VI of paragraph 1-A of article 30 of Law No. 13.756.
Revenue code 9197 will now centralize the collection of contributions related to lottery and fixed-odds betting revenues. This unification covers both the allocations foreseen in paragraphs 1-A and 1-E, as well as those specified in item IV-A of article 30 of Law No. 13.756. This update reinforces the obligation for betting operators to correctly observe revenue codes, reducing inconsistencies in collection and the risk of tax audits.
According to the updated text, “Article 4. For the allocations to social security provided for in §1-A and §1-E of Article 30 of Law No. 13.756, of December 12, 2018, as amended by Complementary Law No. 224, of December 26, 2025, as well as in item IV-A of that paragraph, the payments must be made through DARF under revenue code: 9197 (CONTRIBUTION ON REVENUE FROM LOTTERIES AND FIXED-ODDS BETS).”
Complementary Law No. 224, sanctioned by President Luiz Inácio Lula da Silva, increased taxation on betting establishments, modifying the taxation on sports betting, known as " bets ". The new law gradually increases the tax rate on gross revenue from the current 12% to 15% by 2028 to cover operating and maintenance expenses of the operating agent and for social security.
The Complementary Law amended Article 30 of Law No. 13.756 of 2018, defining new percentages for the distribution of funds collected from bets. Of the total, after specific deductions, 85% will be allocated to cover the operating and maintenance expenses of the betting operator, 3% will go to social security (half for health actions), and 12% will have specific destinations.
Operating agents must exclusively use this code for payments made via DARF (Federal Revenue Collection Document) destined for the National Treasury's Single Account. Transfers made to the National Treasury's Single Account using this instrument must follow the codes specified in the regulation.
Validity and repeal
The ordinance will come into effect on April 1, 2026. From that date, fixed-odds betting operators must comply with the new collection rules.
The document also revokes Ordinance SPA/MF No. 2.219, published on September 30, 2025. The publication occurred in issue 55 of the Official Gazette of the Union, section 1, page 56.
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SOLE ANNEX
Collection via DARF (Tax Collection Document)
- Transfers made to the National Treasury's Single Account through DARF payment must comply with the following codes:
