Relator propõe que cobrança de IR em bets seja feita nos moldes de day trade
Foto: Marcos Oliveira/Agência Senado

The process of regulating betting in Brazil continues in the Senate. Angelo Coronel (PSD-BA), rapporteur of the project, proposed in the Special Affairs Committee (CAE), in the Senate, that the taxation of profits obtained by bettors takes place in the same way as day trade charges.

The project (PL 3,626/2023), initiated by the Executive Branch, was approved by the Chamber of Deputies at the end of September and awaits this analysis at the CAE.

According to a report from InfoMoney, there is criticism related to the format for collecting income tax per bet. After all, many bettors place countless bets over the course of a month.

Therefore, to reduce discontent about the taxation of bets, the intention is to allow bettors to calculate the monthly results and only collect the tax on top of the monthly profit.

In the case of day trade operations, buying and selling shares on the same day. There is a 20% tax on net income, which applies to all operations carried out during the month.

This amount must be paid by the taxpayer, through Darf (Federal Revenue Collection Document). Until the last day of the month following the operation.

The investor must then declare the operations calculated in Income Tax (IR).

In the case of sports betting, the rate under evaluation in the bill is 30% on profits that exceed the new IR exemption range, of R$2,112 per month.

The expectation is that the betting regulation project will be analyzed in the first week of November, and then go to the Senate plenary.

Betting regulation is being processed by the Sports Commission

In addition to the CAE, the bill is also currently in the Sports Commission, under the command of Senator Romário (PL-RJ).

A replacement has already been presented, but a review request was requested – when senators ask for more time to analyze the text in question.