Short answer
Status: since 25 September 2026, Provisional Measure (MP) 1.394/2026 prohibits the operation, offer, intermediation and advertising of fixed-odds betting in Brazil — sports betting and online games, by Brazilian or foreign operators. Existing authorizations are extinguished on 25 October 2026, without refund of the grant fees paid, and no new authorizations can be issued.
What it replaced: under Law 14.790/2023 and Portaria SPA/MF 827/2024, the Ministry of Finance's Secretariat of Prizes and Betting (SPA) authorized Brazilian companies to offer fixed-odds betting and online games for five years, for a R$30 million grant fee covering up to three brands, with R$30 million paid-in capital and a 20% Brazilian shareholder. Around 80 companies were authorized.
What happens next: the MP has force of law immediately but must be converted by Congress (deliberation period to 23 November 2026, extendable once). Industry associations have challenged it before the Supreme Federal Court (ADIs 8024, 8027 and 8028). Until either decides otherwise, treat Brazil as a closed market and any Brazil-facing activity as unlawful.
Brazil at a glance (October 2026)
- Regulator
- Secretaria de Prêmios e Apostas (SPA) of the Ministry of Finance, created to run the federal fixed-odds betting regime
- Current law
- Provisional Measure 1.394/2026 (DOU, 25 September 2026): prohibits fixed-odds betting nationwide, ends state-level authorizations too, and amends Law 14.790/2023
- Scope of the ban
- Operation, offer, intermediation and advertising of fixed-odds betting on real sports events and online games, physical or virtual, including offers by foreign operators to people in Brazil. Other lotteries provided for by law are not affected
- Wind-down
- New deposits barred from publication; voluntary withdrawals until 5 October; sites and apps offline from 6 October; player refunds through banks by 14 October; authorizations extinguished 25 October 2026
- Payments
- Banks and payment institutions may not process, settle or enable fixed-odds betting transactions
- Penalties
- Fines up to 10% of the group's Brazilian revenue (or R$10–1,000 per registered user, capped at R$50 million per infraction), daily fines, suspension; R$200,000 a day for failing to refund players
- Legislative status
- Joint committee stage in Congress; about 100 amendments filed; deliberation period 25 September – 23 November 2026, urgency regime from 9 November
- Court challenges
- ADIs 8024, 8027 and 8028 pending at the Supreme Federal Court; on 9 October 2026 the TRF3 president suspended a lower-court injunction that had let one operator keep trading
Who this page is for now
A good fit when
- You held a Brazilian authorization and need to manage the wind-down: player balances, records, contracts, sponsorships and staff
- You are a supplier or affiliate exposed to Brazil and need to assess and document your exit
- You want to keep a Brazilian company ready in case the MP lapses or is amended — see Brazil company formation
Look elsewhere when
- You want to launch or keep offering betting or online games to people in Brazil — that is prohibited while MP 1.394/2026 stands
- You plan to serve Brazilian players under an offshore license — the ban covers foreign operators too
Authorizations and their status
| License | Who needs it | Notes |
|---|---|---|
| Federal fixed-odds betting authorization (SPA/MF) | Brazilian companies offering sports betting and online games | Suspended: extinguished on 25 October 2026 by MP 1.394/2026; no new grants |
| State lottery authorizations for fixed-odds betting | Operators licensed by Brazilian states or the Federal District | Also ended by MP 1.394/2026 |
| Other lottery modalities provided for by law | Federal and state lotteries | Not affected by the MP |
Costs under the suspended regime
| Charge | Amount | When | Basis |
|---|---|---|---|
| Grant fee (outorga) — suspended regime | R$30,000,000 | Before authorization | 5-year authorization, up to 3 brands; not refunded on extinction |
| Minimum paid-in capital and net worth | R$30,000,000 | At application | Portaria SPA/MF 827/2024 |
| Financial reserve | R$5,000,000 | Maintained throughout | Portaria SPA/MF 827/2024 |
| Each additional authorization | R$30m grant + R$5m reserve + R$15m capital | Per further authorization | Portaria SPA/MF 827/2024 |
These are the requirements of the federal regime as it stood before 25 September 2026. They matter again only if Congress rejects MP 1.394/2026, lets it lapse or amends it, or the Supreme Federal Court suspends it. Grant fees already paid are not refunded under the MP.
Taxes (suspended regime and corporate)
- Betting tax on GGR (suspended regime)
- 12% in 2025 under Law 14.790/2023; 13% in 2026, 14% in 2027 and 15% in 2028 under Complementary Law 224/2025
- Player winnings
- 15% income tax on net prizes above the exemption threshold, withheld by the operator
- Corporate tax
- IRPJ 15% plus 10% surtax and CSLL 9% (34% combined, standard rate)
- Dividends to non-residents
- 10% withholding from 1 January 2026 (Law 15.270/2025)
Legal framework
| Instrument | What it does for you |
|---|---|
| Provisional Measure 1.394/2026 | Prohibits fixed-odds betting and its advertising; extinguishes existing authorizations; creates an inter-institutional enforcement committee |
| Law 14.790/2023 | Federal fixed-odds betting and online games regime (amended by the MP) |
| Law 13.756/2018 | Created fixed-odds betting as a lottery modality |
| Portaria SPA/MF 827/2024 | Authorization conditions: capital, reserve, governance, policies, grant fee |
| Complementary Law 224/2025 | Raised the betting GGR tax to 13% (2026), 14% (2027) and 15% (2028) |
| Federal Constitution, art. 62 | Provisional measures: immediate force of law, conversion by Congress within 60 + 60 days |
Eligibility under the suspended regime
- Under the suspended regime: a Brazilian Ltda or S.A. with headquarters and administration in Brazil
- A Brazilian shareholder holding at least 20% of the capital
- Betting as the main corporate purpose (CNAE 9200-3/99), Brazil-based Portuguese-language customer service
- Today: no authorization can be obtained, whatever the structure
Entity types, capital, tax and the corporate side of the suspended regime: Brazil company formation.
What to do now
- Now
Stop Brazil-facing activity
Geo-block Brazil, remove Brazilian payment methods and advertising, and review affiliate and sponsorship contracts. The ban covers foreign operators and intermediaries, not only former licensees.
- Now
Settle players and keep records
Former licensees must refund balances through the banking system and keep bettor data and transaction records for at least five years.
- Now
Review contracts and exposure
Suppliers, platforms, payment providers and affiliates should document their exit and assess termination rights, receivables and regulatory exposure.
- Watch
Congress and the Supreme Federal Court
Track the joint committee report and votes before 23 November 2026 (or the extended deadline), and the ADIs before the Supreme Federal Court.
- If the ban lapses
Re-assess the authorization route
If the MP lapses, is rejected or is amended, the pre-existing regime or a new one would need a fresh legal assessment before any application or relaunch.
Application file under the suspended regime
Under the suspended regime (for reference)
- Brazilian company documents and CNPJ
- Proof of R$30 million paid-in capital and net worth
- R$5 million financial reserve
- Ownership and UBO evidence, including the 20% Brazilian shareholder
- AML/CFT, responsible-gaming, integrity and advertising policies
- Technical certification of the betting platform
No application can be filed while MP 1.394/2026 is in force; the list records what the SPA required.
Continuing obligations after the ban
Record keeping
Former operators keep bettor data and transaction records for at least five years.
Geo-blocking
Block access from Brazil and Brazilian payment methods; the ban applies to foreign operators.
Advertising
No advertising or sponsorship of fixed-odds betting directed at Brazil; non-compliant advertising is treated as abusive under the Consumer Code.
Brazil compared with other Latin American markets
| Brazil | Colombia | Peru | Chile | Costa Rica | |
|---|---|---|---|---|---|
| Annual license fees | N/A – betting prohibited (MP 1.394/2026); R$30m grant under the suspended regime | Fixed 811 SMMLV component + variable rights | Small TUPA fees; guarantee ≈ PEN 3.3m (600 UIT) | No license (figures only in the bill) | N/A – Costa Rica issues no comparable iGaming license |
| Tax on GGR | 13% GGR (2026) under the suspended regime | Rights 15% / min. 17% + 16% consumption tax on GGR | 12% of taxable base + 1% ISC on stakes | Proposed sector tax; SII VAT in force for foreign platforms | No licensing GGR rate; separate taxation incl. Law 9050 |
| Time to license | Closed to new applications | 4–6 months | 4–5 months | Pending legislation | 1–2 months (company formation and commercial permit) |
| Local substance | Brazilian company, HQ and admin in Brazil, 20% Brazilian shareholder | Company registered in CO, Coljuegos technical requirements, .co | PE representative and RUC | Chilean company (proposed) | Local company, premises |
| Status | Prohibited since 25 Sep 2026 (MP pending in Congress) | National concession (regulated since 2016) | National authorization (regulated market since 2024) | Bill in the Senate — regime not adopted | Company and commercial permit, no specific iGaming authorization |
Brazil is shown with the figures of its suspended federal regime; no authorization can be obtained while MP 1.394/2026 is in force. Colombia, Peru and Chile are assessed on their own rules.
All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting. More than twenty years in gambling licensing and corporate structuring across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to the SPA/MF framework as of the review date. General information, not legal advice.
Brazil gambling license — FAQs
Is online gambling legal in Brazil in October 2026?
No. Since 25 September 2026, Provisional Measure 1.394/2026 prohibits the operation, offer, intermediation and advertising of fixed-odds betting, including sports betting and online games. Existing authorizations end on 25 October 2026.
Can I still apply for a Brazil betting license?
No. The MP bars new authorizations. Applications would only become possible again if Congress rejects or amends the MP, lets it lapse, or the Supreme Federal Court suspends it.
Does the ban apply to offshore operators?
Yes. The MP covers offers made to people in Brazil by foreign operators, and banks and payment institutions are barred from processing betting transactions.
Are grant fees refunded?
No. The MP provides that operators receive no total or partial refund of the R$30 million grant fees already paid, and no compensation.
When will Congress decide?
The deliberation period runs from 25 September to 23 November 2026 and can be extended once by 60 days. If Congress does not convert the MP into law in time, it lapses.
What did a Brazil license require before the ban?
A Brazilian Ltda or S.A. with headquarters and administration in Brazil, a Brazilian shareholder with at least 20%, R$30 million paid-in capital and net worth, a R$5 million reserve and a R$30 million grant fee for a five-year authorization covering up to three brands.
Sources
Reviewed against MP 1.394/2026, the Congress record, Supreme Federal Court and court reporting, Law 14.790/2023 and Portaria SPA/MF 827/2024 on 18 October 2026. The situation is moving; check the Congress record and the Supreme Federal Court before acting.
- Congresso Nacional — MPV 1394/2026 (status and documents)
- Agência Senado — MP prohibits bets and orders closure within 30 days (28 September 2026)
- STF — Associations challenge the MP prohibiting bets (28 September 2026)
- Exame — TRF3 suspends injunction and restores the ban (9 October 2026)
- Law 14.790/2023 — Planalto
- Machado Meyer — Portaria SPA/MF 827/2024 authorization requirements
- Yogonet — Complementary Law 224/2025 raises the betting tax to 15% by 2028
Exposed to Brazil? Plan the exit — and the way back
We help operators, suppliers and affiliates document their Brazil wind-down, review contracts and payment exposure, and assess Latin American alternatives. If the ban lapses or changes, we reassess the authorization route.
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