Receita Federal define regras para tributação de ganhos em apostas esportivas online
Novas regras para tributação de ganhos em apostas esportivas online. (Imagem: Agência Brasil / Marcello Casal)

The Federal Revenue Service recently published new guidelines on the taxation of winnings from online sports betting in the Official Federal Gazette (DOU). The guidelines cover everything from additional obligations to the payment of income tax.

The document was signed by the General Coordinator of the General Coordination of Taxation, Rodrigo Augusto Verly de Oliveira. According to the regulations, individuals who act as ostensible partners of a partnership account (SCP) must register with the CNPJ and comply with all associated tax obligations. The measure aims to ensure greater tax control over SCP activities.

Taxing prizes in national online betting

Winnings obtained from online bets made in Brazil are subject to taxation at source. This occurs when participants’ performance is evaluated, and awards are considered remuneration. Therefore, the rate applied follows the monthly progressive table.

These values ​​serve as an advance for the Annual Income Tax Adjustment Declaration. Therefore, it is essential that Brazilian bettors keep control of the amounts won to avoid problems with the tax authorities.

Winnings on international bets

For bets placed outside Brazil, including online, collection follows specific rules. Therefore, it is mandatory to use the carnê-leão, which must be paid by the last business day of the month following receipt of the prize.

Key guidelines include:

  • Tax calculation uses the current monthly progressive table.
  • The values ​​must be part of the calculation basis in the Annual Adjustment Declaration.
  • The tax paid via carnet-leão is considered an advance of the final amount due.
  • Taxation applies to the total prizes obtained during the month.

But it is important to highlight that there is no legal provision for deducting expenses related to sports betting.

Net prizes from bets on fixed-odd lotteries that exceed the value of the first range of the annual IRPF progressive table have a specific rate of 15%. Therefore, the tax is calculated annually and must be paid by the last business day of the month following calculation.

This regulation seeks to increase transparency and compliance with tax obligations. Therefore, to avoid problems, it is essential that bettors pay attention to the rules and make their declarations correctly.

Federal Revenue Rules

Check out the complete Federal Revenue regulations below.

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CONSULTATION SOLUTION #1 OF JANUARY 15, 2025

Published on: 01/20/2025 | Edition: 13 | Section: 1 | Page: 266

Body: Ministry of Finance/Special Secretariat of the Federal Revenue of Brazil/Deputy Secretariat/Subsecretariat of Taxation and Litigation/General Coordination of Taxation

CONSULTATION SOLUTION #1 OF JANUARY 15, 2025

Subject: Additional Obligations

PARTICIPATION ACCOUNT COMPANY. SCP. OSTENSIVE INDIVIDUAL MEMBER. EQUIPARATION TO LEGAL ENTITY. ACCESSORY OBLIGATIONS.

For the purposes of federal tax legislation, the ostensible individual partner of a partnership in a participation account (SCP) is treated as a legal entity.

The individual ostensible partner of SCP is obliged to register with the CNPJ and comply with other ancillary obligations imposed on ostensible partners of SCP.

Legal Provisions: Decree-Law No. 2,303, of November 21, 1986, art. 7th; Law No. 10,406, of January 10, 2002 – Civil Code, arts. 991 to 996; RIR/2018, art. 162, § 1, II; IN RFB No. 1,252, of March 1, 2012, art. 4th, § 4th; IN RFB nº 2,004, of January 18, 2021, art. 1st, § 3rd; IN RFB nº 2,005, of January 29, 2021, art. 2nd, § 2nd; IN RFB nº 2,119, of December 6, 2022, art. 3rd, caput, and art. 4th, caput.

RODRIGO AUGUSTO VERLY DE OLIVEIRA

General Coordinator

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CONSULTATION SOLUTION NO. 2 OF JANUARY 16, 2025

Subject: Personal Income Tax – IRPF

EARNINGS FROM ONLINE GAMES AND BETTING WHERE THERE IS LINK TO PERFORMANCE EVALUATION. BENEFICIARY RESIDENT IN BRAZIL. SOURCES LOCATED IN BRAZIL.

Winnings obtained from sources located in Brazil, in games and bets in which the performance of participants is evaluated in which the prizes take the form of remuneration, are subject to taxation at source, according to the monthly progressive table, as an advance in the Declaration of Annual Adjustment.

EARNINGS FROM ONLINE GAMES AND BETTING. BENEFICIARY RESIDENT IN BRAZIL. SOURCES LOCATED ABROAD.

Prizes arising from bets and games carried out abroad, including online, are subject to mandatory monthly payment (carnê-leão) in the month of receipt and, in this case: the calculation is made using the current monthly progressive table and payment must occur by the last business day of the following month; the value of the premium must be included in the income tax calculation basis in the individual’s Annual Adjustment Declaration (DAA); the tax paid as a carnê-leão is considered an advance of the amount to be determined in this declaration; and taxation is levied on all prizes obtained during the month, with no legal provision for the deduction of expenses necessary to place bets or compensation between gains and losses occurring in the same period.

NET PRIZES WON FROM BETTING ON THE FIXED ODD BETTING LOTTERY.

Net prizes obtained from bets on the fixed-odds betting lottery, which exceed the value of the first range of the IRPF annual progressive table, will be taxed by the Personal Income Tax (IRPF) at the rate of 15% (fifteen percent ), in accordance with specific legislation.

The tax will be calculated annually and paid by the last business day of the month following the calculation.

CONSULTATION SOLUTION PARTIALLY LINKED TO CONSULTATION SOLUTION No. 61 – Cosit, OF MARCH 29, 2018.

Legal Devices: Federal Constitution of 1988, art. 150, § 6; Law No. 5,172, of October 25, 1966 – National Tax Code (CTN), arts. 43 and 97, item VI; Law No. 7,713, of December 22, 1988, art. 3rd; Income Tax Regulation (RIR/2018), arts. 33, 34, sole paragraph, 118 to 121, 677, 701 and 732, approved by art. 1st of Decree No. 9,580, of November 22, 2018; Law No. 4,506, of November 30, 1964, art. 14; Law No. 11,941, of May 27, 2009, art. 56; Law No. 14,790, of December 29, 2023, art. 31; SRF Normative Instruction No. 208, of September 27, 2002, art. 16, §§ 1st and 2nd; RFB Normative Instruction No. 1,500, of October 29, 2014, arts. 53 to 55; RFB Normative Instruction No. 2,058, of December 9, 2021, arts. 33 and 34; Consultation Solution nº 61 – Cosit, March 29, 2018.

Subject: Tax Administrative Process

CONSULTATION. ABSENCE OF REGULATORY REQUIREMENTS. PARTIAL INEFFECTIVENESS.

Consultation regarding the interpretation of tax legislation is ineffective when the consultant does not indicate the provision of tax legislation whose application is in doubt, as well as does not provide elements necessary for the solution.

Legal Devices: Decree nº 70,235, of March 6, 1972, arts. 46 and 52, item I; RFB Normative Instruction No. 2,058, of December 9, 2021, arts. 1st, 13, items I and II, and 27, items I and II.

RODRIGO AUGUSTO VERLY DE OLIVEIRA

General Coordinator