On January 1, 2025, Brazil took a significant step toward legalizing and regulating the gambling market. This process was made possible by the adoption of Law No. 14.790/2023, which established a new legal framework for the lawful operation of betting and online casinos. This historic legislative change opened up new opportunities for operators and players alike, but also created serious challenges in the area of legal regulation and social responsibility. In this article, we will examine the main aspects of the updated regulation of the gambling sector in Brazil.
Licensing
Law No. 14.790/2023 is a key element of the new legal structure of Brazil's gambling market. Under the new regulation, conducting gambling activities requires obtaining a gambling license. Oversight of the industry and the issuance of licenses is carried out by the regulatory authority — the Secretariat of Prizes and Bets (SPA), which was established under the new law.
Obtaining a license requires payment of a state fee of 30 million reais (approximately USD 6 million), as well as compliance with a number of regulatory requirements. The license is valid for five years and permits operation throughout the entire country.
The license grants the right to conduct the following types of gambling activities:
A distinctive feature of Brazil's gambling market regulation is that poker tournaments do not require licensing, as they are legally classified as games of skill. However, bingo and land-based casinos remain prohibited.
It is also worth noting that Brazil does not license B2B activities (the provision of gambling-related services such as software supply, marketing, payment services, etc.). Among the requirements for service providers in the gambling sector, only mandatory certification of gaming software is defined.
Licensing requirements. To obtain a license, a prospective operator must meet the following criteria:
Regulatory Requirements for Gambling Operations
Once licensed, an operator is required to meet regulatory standards, including:
Taxation
One of the central aspects of the new gambling regulation is taxation. Under the new legislative rules, in addition to paying the standard corporate income tax, all gambling operators are required to pay a tax on Gross Gaming Revenue (GGR) at a rate of 18%. The current gambling tax rate is higher than the previous rate of 12%. The operator is also required to withhold a 15% tax on winnings from the payout amount and remit it to the budget as the player's tax agent.
Potential Tightening of Gambling Regulation
Given the growing concerns related to gambling addiction, a new bill aimed at tightening the rules for gambling operators was proposed in July 2025. The following additional measures are planned:
Conclusion
Brazil is one of the most promising markets for many gambling operators. The introduction of new industry regulation has been a significant step toward establishing lawful and transparent operations. For businesses, this opens up new opportunities for growth and for creating a safer and more efficient gaming environment. However, as is common in countries with "young" gambling legislation, Brazil currently has a regulatory framework that is not yet fully developed, which creates certain conflicts in the licensing process and in the actual conduct of business. Also, given that the new law only came into force in 2025, the market is still in a transitional phase, which may lead to further legislative changes — either easing certain restrictions or, conversely, tightening them.
For more detailed information regarding the regulation of the gambling sector in Brazil, please contact the specialists at Solex Group.
Keywords: gambling regulation, Brazil, gambling legislation, gambling regulation, casino games in Brazil, betting in Brazil.
Licensing
Law No. 14.790/2023 is a key element of the new legal structure of Brazil's gambling market. Under the new regulation, conducting gambling activities requires obtaining a gambling license. Oversight of the industry and the issuance of licenses is carried out by the regulatory authority — the Secretariat of Prizes and Bets (SPA), which was established under the new law.
Obtaining a license requires payment of a state fee of 30 million reais (approximately USD 6 million), as well as compliance with a number of regulatory requirements. The license is valid for five years and permits operation throughout the entire country.
The license grants the right to conduct the following types of gambling activities:
- fixed-odds betting;
- virtual games and sports event simulators;
- online casino games (classic slots, roulette, blackjack, baccarat, dice — in virtual or live format);
- and other interactive online games of chance (games where the outcome depends on chance rather than player skill).
A distinctive feature of Brazil's gambling market regulation is that poker tournaments do not require licensing, as they are legally classified as games of skill. However, bingo and land-based casinos remain prohibited.
It is also worth noting that Brazil does not license B2B activities (the provision of gambling-related services such as software supply, marketing, payment services, etc.). Among the requirements for service providers in the gambling sector, only mandatory certification of gaming software is defined.
Licensing requirements. To obtain a license, a prospective operator must meet the following criteria:
- the company must be registered in Brazil, with at least 20% of shares owned by Brazilian residents;
- the company must provide proof of paid-in share capital of at least 30 million reais. The company is also required to form a financial reserve of 5 million reais to ensure financial stability;
- the company's management must include at least one director who is a resident of Brazil;
- the operator must develop AML policies and comply with strict requirements for combating money laundering and terrorist financing;
- the operator's online system must include clear KYC mechanisms and safeguards for players' personal data;
- the operator must establish systems to protect players' rights and prevent gambling addiction;
- the gambling operator's website must be registered under the .br domain zone;
- and ensure compliance with current legislative requirements (e.g., age restrictions, advertising requirements, etc.).
Regulatory Requirements for Gambling Operations
Once licensed, an operator is required to meet regulatory standards, including:
- accepting bets exclusively in fiat currency — digital currencies are prohibited. Operators are also prohibited from accepting players' credit cards as a payment method (only debit cards are allowed);
- the operator is required to report to the SPA on the results of its gambling activities, as well as to submit financial statements to the tax authorities in a timely manner;
- player verification is a mandatory step when opening every gaming account: operators are required to identify and verify players to prevent fraud and unlawful participation in gambling as part of KYC procedures;
- every operator must maintain a responsible gambling policy: implementing self-control mechanisms for users, including self-exclusion features and the ability to set betting limits.
Taxation
One of the central aspects of the new gambling regulation is taxation. Under the new legislative rules, in addition to paying the standard corporate income tax, all gambling operators are required to pay a tax on Gross Gaming Revenue (GGR) at a rate of 18%. The current gambling tax rate is higher than the previous rate of 12%. The operator is also required to withhold a 15% tax on winnings from the payout amount and remit it to the budget as the player's tax agent.
Potential Tightening of Gambling Regulation
Given the growing concerns related to gambling addiction, a new bill aimed at tightening the rules for gambling operators was proposed in July 2025. The following additional measures are planned:
- raising the minimum age for participation in gambling;
- introducing new restrictions on gambling advertising in the media, with particular emphasis on protecting minors;
- introducing limits on player spending and additional financial capability checks before placing large bets.
Conclusion
Brazil is one of the most promising markets for many gambling operators. The introduction of new industry regulation has been a significant step toward establishing lawful and transparent operations. For businesses, this opens up new opportunities for growth and for creating a safer and more efficient gaming environment. However, as is common in countries with "young" gambling legislation, Brazil currently has a regulatory framework that is not yet fully developed, which creates certain conflicts in the licensing process and in the actual conduct of business. Also, given that the new law only came into force in 2025, the market is still in a transitional phase, which may lead to further legislative changes — either easing certain restrictions or, conversely, tightening them.
For more detailed information regarding the regulation of the gambling sector in Brazil, please contact the specialists at Solex Group.
Keywords: gambling regulation, Brazil, gambling legislation, gambling regulation, casino games in Brazil, betting in Brazil.