Aposta Wire

Brazil's regulated betting market, on the record

Tax

Do I pay tax on betting winnings in Brazil? The four steps

Yes, above a threshold: IN RFB 2.299/2025 taxes a year's net betting prize at 15% above the first IRPF band, paid by April. The rule, step by step.

By Staff, Aposta Wire 2 min read

Yes, above a threshold. Under Art. 21-A of IN RFB 1.500/2014, inserted by IN RFB 2.299/2025, a bettor nets each year’s gains and losses per type of bet across every operator, then pays 15% on the positive total above the first annual IRPF band, by April’s last business day.

Do I pay tax on betting winnings in Brazil? What Art. 21-A says

This desk read the instruction’s text, republished by Abrapp, on 23 September 2026. For the prior year, the bettor must:

  1. Net gains against losses across all operators, separately for real sports events, virtual online games and fantasy sport.
  2. Add only the positive results: that is the prêmio líquido (net prize).
  3. In March, apply 15% to the part above the first annual IRPF band in Anexo VII.
  4. Pay by the last business day of April, by DARF, per the Receita’s service page.

Which exempt threshold is right?

Ranking pages differ. The instruction’s own Anexo VII puts the first annual band for ano-calendário 2025 at R$28,467.20. R$16,754.34 and R$17,640.00 sit in its Anexo IX amendment, not the band Art. 21-A cites. No 2026 band was read here.

Tax is the last step after a withdrawal lands in your own Pix key.

Questions bettors ask

What is the tax rate on bet winnings in Brazil?

Fifteen per cent, per Art. 21-A, charged only on the part of the year’s net prize above the first band of the annual IRPF table in Anexo VII, not on each winning bet. It is worked out once a year, in March, for the year before.

Can I deduct gambling losses in Brazil?

Within one nature of bet, yes: gains and losses are netted separately for sports, virtual games and fantasy sport. A losing nature does not offset a winning one, since the net prize sums positive results only. The text read is silent on carrying losses forward.

What is ComprovaBet?

The annual statement Art. 21-B requires each operator to give bettors by the last business day of February: operator CNPJ, bettor CPF, the year’s result per nature across all the operator’s brands, and account balances at 31 December.

This is the instruction’s text, not tax advice. Betting is 18+ and a cost, never income: set a deposit limit first.