Betting Winnings Tax in Brazil 2026: How the 15% Rule Works (With Examples)
Every few months a new rumour goes round Brazilian betting groups: "the government will tax your winnings", "you owe tax even if you lost", "only the operators pay". Most of it is wrong in one direction or the other. The real rule is narrower than the headlines and, once you see how it works, easier to plan around than you might expect.
This guide walks through the winnings tax for bettors in Brazil as it stands in 2026: the rate, the exemption, how your net result is worked out, the paperwork and the deadlines. It sticks to what the official materials and the legal commentary actually say, and it tells you plainly where the sources stop and where an accountant should take over.
At a glance · Reviewed 14 October 2026
The 2026 winnings-tax rule in four numbers
- Lei 14.790/2023
- IN RFB 2.299/2025
- Losses offset
- Calculated per category
The short answer
In Brazil, bettors pay 15% on their annual net betting result, and only on the part above the annual exemption (R$ 28,467.20 as quoted in current commentary). Losses across all operators offset winnings within the same category. Your operator must give you a statement, the ComprovaBet, by the end of February; use it to calculate the tax and pay by the end of April. Below the exemption, nothing is due.
The short version
- 15% is charged on your annual net prize from fixed-odds betting, not on each bet.
- The tax only applies to the part of that net result that goes above the annual exemption, which is tied to the first bracket of the annual income-tax table. The figure quoted in the legal commentary for the current table is R$ 28,467.20.
- Your losses count. Winnings minus what you lost, across every operator you used, is the number that matters.
- The operator must give you a statement called the ComprovaBet by the last business day of February. You use it to calculate the tax and, if something is due, pay it by the last business day of April.
Where the rule comes from
The starting point is Lei 14.790/2023, the law that created the regulated fixed-odds betting market and, with it, the income tax on players' prizes. The detail of how the tax is calculated was left to the tax authority. The Receita Federal first regulated it through Instrução Normativa 2.191/2024, a stricter regime in which prizes were assessed event by event and losses elsewhere did not reduce the bill.
That approach drew heavy criticism, and in December 2025 it was replaced. Instrução Normativa RFB 2.299/2025, dated 17 December 2025 and published in the Diário Oficial on 18 December, amends IN RFB 1.500/2014 and moves the calculation to an annual net result with losses offset. That is the rule bettors file under in 2026.
How the net result is worked out
The idea is simple even if the wording around it is not. For the calendar year you add up what you received in prizes and subtract what you lost, across every operator you played with. The result is your annual net prize. Three details trip people up:
- It is calculated per category. Real sports-themed events, virtual online game events and fantasy sport are each calculated separately. You cannot use a loss on virtual games to cancel a win on football.
- It is net of what you staked. The tax base is the difference between what you received and what you put in, not the gross payout.
- It is definitive. The 15% is a final ("exclusive/definitive") tax, so it does not get added to your salary bracket.
A worked example
This is an illustration, not advice, and it assumes the R$ 28,467.20 figure. Say that during 2026 a bettor received R$ 60,000 in sports-betting payouts and staked R$ 25,000 across two operators.
| Step | Amount (R$) |
|---|---|
| Prizes received in the year | 60,000.00 |
| Minus amounts staked | – 25,000.00 |
| Annual net prize | 35,000.00 |
| Minus exemption (as quoted) | – 28,467.20 |
| Taxable amount | 6,532.80 |
| Tax at 15% | 979.92 |
Now flip it. If the same bettor had a net loss or a net result below the exemption, no tax is due. You would still keep the statements, because the amounts feed your annual return.
The paperwork, step by step
- Get your ComprovaBet. Each operator (agente operador) must make it available electronically by the last business day of February of the following year. It consolidates your results across all of that operator's brands, with amounts shown separately by bet type.
- Run the calculation. The Receita Federal has a free service, "Apurar imposto sobre prêmios de apostas na loteria de quota fixa e em fantasy sport". You enter the figures from your ComprovaBet and it returns the net prize and the tax due.
- Pay if there is a balance. Generate the DARF through Sicalc and pay it by the last business day of April.
- Report it in your return. If you must file the DIRPF, the net amount goes under income subject to exclusive/definitive taxation together with the operator's CNPJ, and the balances held on the platform are reported under assets and rights.
Reports also mention that the Receita allows tax due on these prizes to be paid in instalments, in up to 60 payments with a minimum instalment of R$ 200. Treat that as something to confirm on the Receita's own page before you rely on it.
Common myths
"You pay tax even if you lost money"
No. The tax is on a positive annual net result above the exemption. A year in the red produces no bill.
"The operator already took the tax"
For players, the annual calculation described above is the bettor's responsibility, using the operator's statement. Operators have their own separate tax obligations on gross gaming revenue and on payments to partner platforms, which is a different matter from your personal return.
"Small wins don't count"
Below the exemption nothing is payable, but the results still belong in your records. Keep every statement and transfer record. If the Receita ever asks you to reconstruct your numbers, those documents are the only proof you have.
"It all changed again with the betting ban"
The 2026 provisional measure on betting is a separate question about what operators may offer and when. We cover it in Brazil's betting ban explained: what MP 1.394/2026 means for players. The tax rules above are the ones the tax authority has published for prizes received under the regulated regime.
What the sources do not settle
Good research includes the gaps. Two points stood out when we compared the official service page, a law-firm client alert and a handful of accounting and news write-ups:
- Operators outside the regulated market. Some accounting sites say prizes from unlicensed or foreign sites fall under the monthly progressive table through the carnê-leão; others say the flat 15% still applies. The official service page and the law-firm alert we relied on do not address it. If this is your situation, get individual advice.
- The exemption number. It is defined by reference to the first bracket of the annual IRPF table, so it moves when the table is updated. The R$ 28,467.20 figure is quoted in current commentary; the Receita's own service page does not print the amount. Check the value for the tax year you are filing.
A practical routine that makes tax season painless
- Download every operator statement in December. Do not wait for the ComprovaBet to start building your own sheet.
- Keep Pix receipts for deposits and withdrawals. They let you match platform totals to your bank. If you need a refresher on how Pix transfers are recorded, read PIX explained.
- Separate the three categories (real sport, virtual games, fantasy) in your spreadsheet from day one.
- Be wary of "tax help" messages. Scammers use deadlines to push people into paying fake fees. Our guide on how to spot fake betting sites and Pix scams lists the usual patterns.
Try it yourself: the net-result demo
The interactive tool just below this article lets you plug in your own numbers and see the three-step calculation. It runs entirely in your browser, stores nothing and is a learning aid only. It does not file or calculate anything on your behalf.
FAQ
What is the tax rate on betting winnings in Brazil?
15% on the annual net prize from fixed-odds betting, applied only to the part above the annual exemption, under Lei 14.790/2023 as regulated by IN RFB 2.299/2025.
Can I deduct my losses?
Yes, within the same category. The annual net result is winnings minus losses across all operators, calculated separately for real sports events, virtual online games and fantasy sport.
What is the ComprovaBet?
The statement of your yearly results in fixed-odds betting that each operator must provide electronically by the last business day of February of the following year. It is the document you use to calculate and report the tax.
When is the tax due?
If the calculation shows a balance, the DARF must be paid by the last business day of April of the following year.
Do I have to declare winnings below the exemption?
Results below the exemption produce no tax, but they form part of your financial records and, where you must file, your annual return. Keep the documents either way.
Sources
- gov.br — Apurar imposto sobre prêmios de apostas na loteria de quota fixa e em fantasy sport
- Souto Correa Advogados — client alert on IN RFB 2.299/2025
- Planalto — Lei 14.790/2023
This article is general information, not tax or legal advice. Rules and thresholds change; confirm figures with the Receita Federal or a qualified accountant before you file. Reviewed against the sources above on 14 October 2026.
Net-result demo: would any tax be due?
Demo only. Nothing here is saved or sent anywhere, and it is not tax advice.
- Annual net prize
- R$35,000.00
- Amount above the exemption
- R$6,532.80
- Tax at 15%
- R$979.92
Calculate each category (real sport, virtual games, fantasy) separately, as the rules require.
Written by
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