President Luiz Inácio Lula da Silva has enacted a new supplementary law reshaping Brazil’s tax framework. The legislation directly affects fixed-odds betting and related fiscal rules. The Brazil betting tax changes were formalised just before the end of 2025.

• Complementary Law No. 224/2025 was signed by President Luiz Inácio Lula da Silva on 26 December 2025 and published in a special edition of Brazil’s Official Gazette. The law explicitly covers fixed-odds betting (“apostas de quota fixa”). It amends Law No. 13,756/2018, which forms the basis of Brazil’s regulated betting framework.

• The legislation changes how betting taxes are enforced by introducing joint and several liability. This means responsibility for paying taxes on fixed-odds betting is no longer limited to operators alone. Third parties involved in betting operations can also be held liable.

• The law amends the tax treatment of gross gaming revenue generated from fixed-odds betting. These changes adjust the underlying statutory rules rather than restating new tax rates directly. This approach follows standard Brazilian legislative practice for tax reforms.

• Through these amendments, the law provides the legal basis for increasing the betting GGR tax rate. The framework allows the rate to rise gradually from 12% to up to 15% by 2028. The increase is designed to be phased rather than applied immediately.

• From a gambling perspective, the law marks a shift in Brazil’s fiscal policy toward the betting sector. It strengthens tax enforcement and supports higher public revenue from regulated betting. Most of the gambling-related effects are expected to apply from 2026, subject to constitutional timing rules for tax changes.

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