Federal Revenue Details Tax Calculation on Betting Winnings

Brazil.– March 12, 2026 – www.zonadeazar.com Brazil’s Federal Revenue Service released new guidance on how to calculate, declare and pay income tax on winnings from fixed-odds sports betting and fantasy sports competitions.

Overview

The Federal Revenue Service of Brazil (Receita Federal – RFB) has issued updated guidance for taxpayers who earned prizes through sports betting platforms and fantasy sports competitions. The guidelines explain how to calculate the Income Tax (IR) due on these winnings and how taxpayers may request installment payments.

The initiative is part of the broader regulatory framework implemented following Law 14.790/2023, which established the legal structure for fixed-odds betting in Brazil.

Details / Context

According to the Federal Revenue, taxation applies to the annual net prize, calculated as the difference between total winnings and the amount wagered during the tax year.

The rule establishes a 15% income tax rate on winnings exceeding the annual exemption threshold defined by Brazilian tax legislation.

To facilitate compliance, the tax authority launched digital tools allowing taxpayers to calculate the tax due using data from ComprovaBet, a system that records betting results for tax reporting purposes.

If tax is due, taxpayers must issue the DARF (Federal Revenue Collection Document) and settle the payment accordingly. The authority also allows taxpayers to request debt installment plans through the e-CAC portal, the Federal Revenue’s digital services platform.

Debts related to betting and fantasy sports winnings are registered under revenue code 6313, specifically designated for these types of prizes.

The system allows the debt to be divided into up to 60 monthly installments, subject to a minimum payment requirement.

Future perspective

The updated guidelines reinforce Brazil’s efforts to increase fiscal transparency in the rapidly expanding betting sector.

At the same time, institutions such as the Secretariat of Prizes and Betting (SPA) within the Ministry of Finance continue developing oversight mechanisms to monitor compliance across the regulated betting ecosystem.

These measures are expected to strengthen regulatory certainty and improve trust in Brazil’s betting market, one of the fastest-growing iGaming industries in Latin America.

Edited by: @MaiaDigital www.zonadeazar.com