The Ministry of Sport defines rules for the use of sports betting resources.

Bets I 05.06.26

By: Magno José

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The Ministry of Sport publishes a decree regulating the list of sports that can be bet on.
The decree limits administrative expenses to 25% of public funds, regulates the management of public funds by the Brazilian Olympic Committee (COB), the Brazilian Paralympic Committee (CPB), and four other top national sports entities, and requires transparency in the application of funds from Law 14.790 by sports organizations.

The Ministry of Sport published Ordinance MESP No. 58 establishing guidelines for the management of public resources by sports entities. The rule was made official on Monday (1st) in the Official Gazette of the Union. The document regulates the use of funds from Law 14.790, of 2023, which deals with fixed-odds betting.

The decree modifies MESP Decree No. 92, published on October 2, 2025. The rules affect six top national sports organizations: the Brazilian Olympic Committee, the Brazilian Paralympic Committee, the Brazilian Club Committee, the Brazilian Paralympic Club Committee, the Brazilian Confederation of School Sports, and the Brazilian Confederation of University Sports.

The objective of the regulation is to improve mechanisms for active transparency and guarantee social control over the application of public resources allocated to Brazilian sports. It is worth highlighting that a significant portion of these resources comes from sports betting revenue, a modality that has gained relevance in financing the national sports sector.

A 25% cap on administrative expenses.

The rule maintains the maximum limit of 25% of the resources collected in the year for administrative expenses. This ceiling can be calculated in multi-year cycles of up to four years.

Entities wishing to adopt the multi-year cycle model must submit a justified plan to the federal government. The document must be based on the organization's sporting calendar.

If the average utilization exceeds 25% at the end of the cycle, the entity will be subject to a deduction. The excess amounts must be fully reimbursed to the public treasury.

Exceptional rule for 2026

In 2026, entities may allocate up to 25% of accumulated but unspent resources from 2025 to administrative expenses. This margin is cumulative with the limit of ordinary resources for the current year.

The use of funds for administrative expenses will only be permitted if there is proof of necessity to enable the execution of the core activity. The ordinance conditions this use on the implementation of new projects or the expansion of existing ones.

Mandatory allocation of balances

At the end of each fiscal year, any remaining balance must be allocated to the core activities account. Entities may retain only the amount necessary to cover administrative expenses for the following year, up to a limit of 25%.

The new regulation prohibits the use of income from financial investments to pay administrative expenses. Gains resulting from investments of these resources must be mandatorily incorporated into the balance of the core activities account.

Transparency requirements

Entities must maintain active transparency sections on their websites . Access must be facilitated for social oversight and auditing bodies, such as the Federal Court of Accounts.

The section must detail all expenses incurred using resources from Law 13.756 of 2018. Entities must publicize contracting instruments, remunerations paid with public funds, and details of the use of resources, indicating the respective source. This transparency is especially relevant considering that sports betting represents a growing source of funding for national sport, requiring rigorous accountability regarding the allocation of these funds.

The link to the transparency section must be included in all resource allocation reports submitted to the ministry.

Mandatory accounting segregation

The movement of funds must have specific accounting segregation. The goal is to ensure traceability and transparency in identifying the origin of the funds used by the beneficiary entities. With the growth of the sports betting market in Brazil, accounting segregation allows for the precise identification of which resources come from this source and how they are applied to the development of the sport.

Repeal of previous rule

Ministry of Foreign Affairs Ordinance No. 8, of February 23, 2026, is hereby revoked upon the entry into force of the new regulation. The transparency rules have retroactive effect for all expenses incurred during the validity of the revoked ordinance.

The retroactive application of transparency rules covers all expenses incurred during the period in which the previous regulation was in effect.

 

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