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Brazil fixed-odds betting and online casino authorisation: the 2026 operator guide
Brazil switched from an open grey market to a federal licensing regime on 1 January 2025. Sports betting and online casino games now need an authorisation from the Secretaria de Prêmios e Apostas (SPA) of the Ministry of Finance. This guide lays out the cost, the tax schedule after the December 2025 increase, and the technical rules that decide which games can go live.
The authorisation in brief
A Brazilian authorisation lets a company incorporated in Brazil offer fixed-odds sports betting and online games (casino, including live dealer) nationwide for five years, under up to three brands. It costs a fixed grant of BRL 30 million and requires at least BRL 30 million of paid-up capital.
The regulator is the SPA, created inside the Ministério da Fazenda in 2024. The legal term is "apostas de quota fixa" (fixed-odds betting), and Lei 14.790 of 2023 expressly extended it to online games whose outcome depends on a random future event, which is what brought slots and table games into the regime. As of June 2026, 78 licensed operators were running 138 brands.
The rulebook: two laws and a stack of portarias
Lei 13.756 of 2018 created fixed-odds betting; Lei 14.790 of 29 December 2023 made it workable and added online games. The details sit in SPA/MF ordinances (portarias) published through 2024, which operators should read as the real licence conditions.
Core Brazilian texts for betting and online casino
| Instrument | Date | Subject |
|---|---|---|
| Lei 13.756 | 2018 | Creates fixed-odds betting as a public-service lottery modality. |
| Lei 14.790 | 29 Dec 2023 | Full regime: authorisation, online games, tax on GGR, player protection, sanctions. |
| Portaria SPA/MF 300 | 23 Feb 2024 | How testing laboratories are recognised to certify systems, live studios and games. |
| Portaria SPA/MF 827 | 21 May 2024 | Conditions and procedure to obtain the authorisation. |
| Portaria SPA/MF 1.207 | 29 Jul 2024 | Technical requirements for online games and live game studios, including minimum RTP. |
| Portarias on payments, AML and responsible gambling | 2024 | Pix/TED only, no credit cards or crypto, KYC, deposit limits, self-exclusion. |
| Lei Complementar 224 | Dec 2025 | Raises the GGR tax in steps to 15 % and adds a social-security contribution. |
What it costs to get in
The fixed grant is BRL 30 million per authorisation, covering up to three commercial brands for five years. On top of that the company must show BRL 30 million in paid-up capital and net worth, and keep a financial reserve of BRL 5 million to protect player funds and prizes.
Entry requirements published by the SPA
| Requirement | Amount or condition | Where it comes from |
|---|---|---|
| Grant (outorga fixa) | BRL 30 million, up to 3 brands, 5 years | Lei 14.790 of 2023; Portaria 827 of 2024 |
| Paid-up capital and net worth | At least BRL 30 million | Portaria 827 of 2024 |
| Financial reserve | BRL 5 million | Portaria 827 of 2024 |
| Corporate form | Company incorporated in Brazil, with head office and management in Brazil | Portaria 827 of 2024 |
| Brazilian ownership | At least 20 % of capital held by a Brazilian partner | Portaria 827 of 2024 |
| Experience and officers | Controller with proven gaming experience; named directors for compliance and customer service | Portaria 827 of 2024 |
Consultants' estimates of the total first-year budget vary widely because certification, local staff, legal set-up and payment integration depend on the platform. The grant and capital figures above are the only fixed numbers.
Tax on GGR from 2026 to 2028
Lei 14.790 set the operator tax at 12 % of gross gaming revenue. Lei Complementar 224, sanctioned in late December 2025, raises it to 13 % in 2026, 14 % in 2027 and 15 % from 2028, and adds a contribution to social security that climbs from 1 % to 3 %.
Operator tax schedule after Lei Complementar 224 (reported January 2026)
| Year | GGR tax | Additional social-security contribution |
|---|---|---|
| 2025 | 12 % | None |
| 2026 | 13 % | 1 % |
| 2027 | 14 % | 2 % |
| 2028 onward | 15 % | 3 % |
The increase is subject to the 90-day constitutional waiting period, so 13 % did not bite from the first day of 2026. The law also makes advertisers and payment providers jointly liable when they serve unauthorised betting sites. Players pay income tax of 15 % on net annual winnings above the exemption threshold, and operators pay ordinary corporate taxes.
Payments, domains and player checks
Brazil regulates the money path tightly. Deposits must come from an account in the player's own name through Pix, TED or debit card; credit cards, cash and crypto are excluded. Every authorised brand operates on a .bet.br domain, which makes the lawful offer easy to recognise and the rest easy to block.
- Account opening requires identity checks tied to the player's CPF, with facial verification during registration.
- Players under 18 are excluded, and self-exclusion and time and deposit limits must be available.
- Bonuses on sign-up of the "deposit and get" type are not allowed.
- Payment providers must be authorised by the Central Bank, and withdrawals only go back to the account the player deposited from.
Certification: labs, RTP and live studios
No game reaches Brazilian players without certification by a laboratory the SPA has recognised under Portaria 300. Portaria 1.207 requires each game to return at least 85 % to the player over its lifetime, at every bet configuration, and sets separate rules for live game studios.
The SPA list of recognised certifying entities includes Gaming Laboratories International (GLI), BMM Testlabs, eCOGRA, Gaming Associates, Quinel and RiskCherry, among others, and there is no cap on how many labs can be added. Jackpots external to the game do not count toward the 85 % floor; if a jackpot is part of the RTP maths, the floor must hold with the lowest jackpot parameters.
Suppliers are next
In February 2026 the SPA put a draft ordinance to public consultation that would require B2B suppliers serving licensed operators to be recognised by the SPA. The consultation closed on 23 March 2026. We had not found the final text in force when we reviewed this page in September 2026.
The draft covers five categories: betting system providers, betting platforms, online game suppliers (explicitly including aggregators and live studios), KYC and identification services, and sports data providers. Recognition would be granted by ordinance for three years and would require a Brazilian legal entity. Whatever the final text says, the neutral question for every supplier on your shortlist is the same: what is your status with the SPA, and on what timetable?
Building a Brazil-ready lobby
The Brazilian lobby is a filtered lobby: only titles with an SPA-recognised certificate for the Brazilian market, only studios that accept Brazil, and nothing below 85 % RTP. The aggregator's job is to make that filter easy and to keep the certificate trail visible per game.
Our casino aggregator API gives one integration and a seamless wallet for 40,000+ games from 200+ providers, with per-game metadata (studio, category, currencies, market) to build the lobby, and a country parameter so each studio's territory rules are applied at launch. Brazilian players spend a large share of their time on crash games and live tables, so studios such as Spribe, Pragmatic Play, PG Soft and Evolution tend to top the request list; the live dealer API runs on the same wallet. Sports remains the anchor product for most licensed brands, and the sportsbook API shares the same balance.
BRL is native: a Brazilian site can run players in reais, per player or locked to one currency. Demo mode is a separate launch (getGameDemo) and never touches real money. Catalogue and currencies change continuously; the live list is in the API. For other markets in the region, see our Peru MINCETUR guide.
Brazil licensing questions from operators
How much does a Brazil betting licence cost in 2026?
The fixed grant is BRL 30 million for five years and up to three brands. You also need BRL 30 million of paid-up capital and net worth and a BRL 5 million financial reserve, plus certification and local set-up costs.
What is the betting tax rate in Brazil in 2026?
The GGR tax is 13 % in 2026 under Lei Complementar 224, rising to 14 % in 2027 and 15 % from 2028, with a social-security contribution of 1 % in 2026 rising to 3 % in 2028.
Can a foreign company get a Brazilian betting licence?
Only through a company incorporated in Brazil with head office and management in the country, and with at least 20 % of the capital held by a Brazilian partner.
Does a Brazilian betting authorisation cover live dealer games?
Yes. Online games include live games, but the live studio must meet the technical requirements of Portaria 1.207 and be certified by an SPA-recognised laboratory.
What is the minimum RTP for slots in Brazil?
85 % theoretical return over the game's lifetime, at every bet configuration, under Portaria SPA/MF 1.207 of 2024.
Which labs can certify games for Brazil?
Laboratories recognised by the SPA under Portaria 300 of 2024, including GLI, BMM Testlabs, eCOGRA, Gaming Associates, Quinel and RiskCherry. The list grows as new labs are recognised.
Do game suppliers need an SPA licence?
A draft ordinance consulted on in February and March 2026 would require SPA recognition for suppliers, aggregators included. Check its final status before signing supplier contracts.
Sources and last update
Brazil's regime is recent and still moving, so we dated every figure. Sources are the federal laws, SPA/MF ordinances and official or specialist reporting, checked in September 2026. General information only, not legal advice; Brazilian counsel is essential for an application.
- Lei 14.790 of 29 December 2023 and Lei 13.756 of 2018.
- Portaria SPA/MF 827 of 21 May 2024 (authorisation), Portaria SPA/MF 300 of 23 February 2024 (laboratories), Portaria SPA/MF 1.207 of 29 July 2024 (games and live studios).
- SPA list of recognised certifying entities (Ministério da Fazenda), consulted September 2026.
- Lei Complementar 224 of December 2025, as reported on 5 January 2026.
- SPA public consultation on supplier recognition, February to 23 March 2026.
- Count of 78 operators and 138 brands, as reported in June 2026.
Last reviewed: 24 September 2026.
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