Brazil Gaming License
The Brazil gaming license is issued by the Secretaria de Premios e Apostas (SPA) under Lei 14.790/2023, the Lei das Bets. The SPA sits within the Ministerio da Fazenda and is the sole federal licensing authority. One authorization covers B2C sports betting and online casino operators nationwide.
Brazil gaming license at a glance
| Regulator | Secretaria de Premios e Apostas (SPA), Ministerio da Fazenda |
|---|---|
| Law | Lei 14.790/2023 (Lei das Bets) |
| Market live since | 1 January 2025 |
| License type | Single federal authorization covering fixed-odds sports betting and online casino |
| Grant fee | R$30 million, covers up to 3 brands |
| Term | 5 years |
| Ownership | At least 20% of share capital held by a Brazilian shareholder |
| GGR tax | 12% base rate, 13% from 2026 |
| Domain | .bet.br |
| Application portal | SIGAP (Sistema de Gestao de Apostas) |
A Brazil gaming license covers fixed-odds sports betting (apostas de quota fixa) and online casino games across the whole country under one federal authorization. The authorization runs for five years, permits up to three brands on .bet.br domains, and requires a company incorporated in Brazil.
Is online gambling legal in Brazil?
Yes. Online gambling is legal and regulated in Brazil, and the market has been live since 1 January 2025 under Lei 14.790/2023. The SPA issues federal authorizations through the SIGAP portal. Land-based casinos remain prohibited: the law covers online fixed-odds betting and online casino games only. Position as of June 2026.
Before 2025 there was no route to serve Brazilian players from a Brazilian license. Operators reached the market from offshore permits. Since 1 January 2025 an operator without an SPA authorization is an unlicensed operator in Brazil and faces domain blocking, payment refusal and fines.
Who regulates gambling in Brazil?
The Secretaria de Premios e Apostas (SPA), part of the Ministerio da Fazenda, regulates gambling in Brazil. Decreto 11.907/2024 created the SPA and transferred to it the functions previously held by Secap. The SPA runs the SIGAP portal, grants, suspends and revokes authorizations, and applies sanctions.
Federal authorization and state lottery licenses are not the same thing. The SPA authorization is valid across Brazil. A state lottery license, such as the one issued by Loterj in Rio de Janeiro, was restricted by the Supreme Federal Court (STF) in January 2025 to bets placed by players physically inside the issuing state. Anyone offering a state license as a national route is describing a product that no longer exists.
What does the Brazil gaming license cover?
One Brazil gaming license covers fixed-odds sports betting (apostas de quota fixa) and online casino games under a single federal authorization. That includes live dealer and RNG games, in-play betting, virtual sports and crash games. Land-based casinos are not covered and remain prohibited in Brazil.
Covered by the authorization:
Fixed-odds sports betting, including in-play markets.
Online casino games: slots, table games, live dealer and RNG titles.
Virtual sports and crash games.
Online bingo, according to part of the source base. Confirm scope with the SPA before launch.
Not covered by the authorization:
Land-based casinos, which remain prohibited in Brazil.
Prediction markets and event derivatives. CMN Resolution 5.298 took effect on 4 May 2026 and bans derivative contracts that reference sporting, political or entertainment events. The SPA treats these products as fixed-odds betting under Lei 14.790/2023.
All licensed activity runs on a .bet.br domain. No other domain is permitted for a Brazilian licensee.
What types of Brazil gambling licenses are there?
Brazil issues one federal authorization, not separate sportsbook and casino licenses. A single SPA authorization covers both verticals. Two other terms circulate: provisional authorization, a 2024 transition mechanism, and state lottery licenses, which the STF limited in January 2025 to players inside the issuing state.
Provisional authorization was a transitional step for operators already in the 2024 application queue. It is not a license class an applicant can choose today.
Some advisers describe the regime as B2C and B2B licenses. No separate federal B2B supplier authorization was in force as of June 2026, although a draft regime is well advanced. Until it takes effect, the authorized operator carries full regulatory liability for every platform, game and content supplier on its system.
Requirements for a Brazil gaming license
To hold a Brazil gaming license an operator needs a Brazilian company with a CNPJ, at least 20% Brazilian shareholding, R$30 million in capital and net worth, a R$5 million financial guarantee, a certified platform, and full AML, KYC and responsible gaming frameworks. The four groups below set out each requirement.
Corporate and ownership requirements
The license holder must be a company incorporated in Brazil and registered with a CNPJ. At least 20% of the share capital must be held by a Brazilian shareholder, either an individual or a Brazilian company. This is the 20% Brazilian ownership requirement, and it applies to every authorized operator.
Finding a Brazilian shareholder who passes probity checks, and structuring the shareholders agreement so that foreign control of the business is preserved, takes legal work. Operators who leave it to the end of the process lose months.
Financial requirements
Three separate amounts apply, and operators regularly merge them into one number:
Grant fee (outorga): R$30 million, paid once after approval.
Minimum capital and net worth: R$30 million, held inside the Brazilian company.
Financial guarantee: R$5 million.
The grant fee is a payment to the state. The other two are amounts the company must hold and evidence. Together they put the capital requirement well above the headline fee.
Technical, compliance and player-protection requirements
Platform and systems certification by an accredited laboratory. Biometric KYC using Face Match, required by Ordinance SPA/MF 722/2024 and tied to the player's CPF. AML and KYC controls with COAF reporting. A responsible gaming programme. Servers located in Brazil. Real-time reporting to SIGAP. Player geolocation.
Documents required
The SPA reviews the corporate and KYB file: incorporation documents, proof of the 20% Brazilian shareholding, tax and labour compliance certificates, financial statements, evidence of capital and net worth, criminal record and reputation checks on directors and ultimate beneficial owners, system security protocols, and the responsible gaming and AML policies.
How it works
Obtain a gaming license in Brazil
Navigating the gaming license process can be complex. Here's a streamlined guide to each step.
A Brazil gaming license takes 8 to 12 months end to end. The SPA review itself runs up to 150 calendar days under Portaria SPA/MF 827/2024, and a clean application with a certified platform can clear review in 4 to 6 months. Company formation, certification and SIGAP integration account for the rest.
How much does a Brazil gaming license cost?
The grant fee for a Brazil gaming license is R$30 million, roughly USD 6 million, and covers up to three brands. A further set of up to three brands costs another R$30 million. On top of the fee, the company must hold R$30 million in capital and net worth and a R$5 million financial guarantee.
| Item | Amount | Notes |
|---|---|---|
| Grant fee (outorga) | R$30,000,000 (about USD 6 million) | One-off, paid after approval, covers up to 3 brands |
| Additional brands | R$30,000,000 | Per further set of up to 3 brands |
| Minimum capital and net worth | R$30,000,000 | Held inside the Brazilian company |
| Financial guarantee | R$5,000,000 | Held for the license term |
| Term | 5 years | Authorization is personal and non-transferable |
The Brazil gaming license is personal and non-transferable. No operator may sell or assign the authorization to another company.
What taxes apply to a Brazil gaming license?
Operators pay a GGR tax of 12% as the base rate under Lei 14.790/2023, rising to 13% in 2026, 14% in 2027 and 15% in 2028 under Complementary Law 224/2025, sanctioned on 26 December 2025. Corporate taxes apply on top. Players pay 15% income tax on net annual winnings above R$28,467.20.
| Tax | Rate | Base |
|---|---|---|
| GGR tax, base rate (Lei 14.790/2023) | 12% | Gross gaming revenue |
| GGR tax 2026 (Complementary Law 224/2025, sanctioned 26 December 2025) | 13% | Gross gaming revenue |
| GGR tax 2027 | 14% | Gross gaming revenue |
| GGR tax 2028 | 15% | Gross gaming revenue |
| Corporate income tax (IRPJ and CSLL) | Standard Brazilian rates | Taxable profit |
| PIS and COFINS | Standard Brazilian rates | Revenue |
| ISS, municipal | Where applicable | Service revenue |
| Player winnings tax | 15% | Net annual winnings above R$28,467.20, the first IRPF bracket |
Three proposals circulate that are not law. An 18% GGR rate proposed in 2025 and a 24% rate were both rejected. CIDE-Bets is a separate proposal to charge 15% on player transfers to betting platforms, and the Chamber of Deputies removed it from the Anti-Gang Bill. CIDE-Bets is not the GGR levy and is not in force. Model the rates set by Lei 14.790/2023 and Complementary Law 224/2025.
How does Brazil compare with other gaming licenses?
Brazil is the most expensive and most heavily taxed of the four routes below, and the only one that gives direct access to a national market of more than 200 million people. Curacao and Anjouan are offshore permits with no local ownership rule. Malta is the EU-regulated option.
| Parameter | Brazil | Curacao | Anjouan | Malta |
|---|---|---|---|---|
| Regulator | Secretaria de Premios e Apostas (SPA) | Curacao Gaming Authority (CGA) | Anjouan Offshore Finance Authority (AOFA) | Malta Gaming Authority (MGA) |
| Headline cost | R$30 million grant fee (about USD 6 million) | From EUR 4,592 application, then EUR 47,450 per year for B2C | From EUR 17,828 | EUR 5,000 plus EUR 25,000 per year |
| Gaming tax | 13% of GGR in 2026, rising to 15% by 2028 | 0% gaming, about 2% corporate | 0% gaming tax | About 5% effective corporate |
| License term | 5 years | No annual expiry under LOK, valid while compliant | 1 year, renewed annually | 10 years |
| Timeline | 8 to 12 months | 3 to 6 months | From 4 weeks | About 12 months |
| Local presence | Brazilian company, at least 20% Brazilian shareholder | Curacao-registered company | No local office or director | Malta-registered company |
| Market access | National market of more than 200 million people, .bet.br domain only | Broad international reach | Broad international reach | EU-regulated, Tier-1 reputation; no automatic EU passport |
| Regime type | National onshore regime | Offshore, single permit | Offshore, single permit | EU onshore regime |
Figures for Curacao, Anjouan and Malta are taken from the MGL jurisdiction pages: Curacao gaming license, Anjouan gaming license, Malta gaming license. Compare every route on the gambling license hub.
Why get a Brazil gaming license?
Brazil is one of the largest regulated betting markets in the world, with more than 200 million people and one authorization covering both sports betting and online casino. Gross gaming revenue reached about R$37 billion in 2025, the market's first regulated year, and the 2026 FIFA World Cup is expected to lift turnover further.
Scale. Regulus Partners ranks Brazil the fifth largest betting market in the world, behind the United States, the United Kingdom, Russia and Italy.
Proven demand. About 25.2 million Brazilians placed bets in 2025, and the Receita Federal collected close to R$10 billion in tax from the licensed sector that year.
One authorization, two verticals. Sports betting and online casino are filed once, not twice, and no second grant fee applies.
Event-driven demand. Regulus Partners puts Brazilian turnover on the 2026 FIFA World Cup at around R$19 billion, roughly 10% of global World Cup betting volume.
A supervised market. Licensed operators benefit from active enforcement against unlicensed competitors: domain blocking, payment refusal and fines.
Banking and payments that work. Pix reaches almost every adult in Brazil, and licensed operators can plug into it directly.
Market figures in this section come from third-party sources, not from MGL data.
What are the disadvantages of a Brazil gaming license?
Brazil is expensive, slow and heavily supervised. The grant fee is R$30 million for up to three brands, GGR tax rises from 12% to 15% by 2028, the operator needs a Brazilian company with a Brazilian shareholder, and the market is already crowded. Operators without capital should look elsewhere.
Cost. R$30 million grant fee for up to three brands, plus R$30 million in capital and net worth and a R$5 million guarantee.
Rising tax. GGR tax moves 12% to 13% to 14% to 15% by 2028 under Complementary Law 224/2025, and the government continues to seek a further betting surtax.
Structural constraints. A Brazilian company is mandatory, and at least 20% of the capital must sit with a Brazilian shareholder.
Operational load. Biometric KYC, servers in Brazil, real-time SIGAP reporting and continuous COAF reporting.
Enforcement exposure. Domain blocking, Pix payment refusal, and fines of 0.1% to 20% of revenue capped at R$2 billion under Lei 14.790/2023.
Market saturation. The SPA authorized list showed around 78 licensed operator groups running more than 180 .bet.br brands as of June 2026, so the land grab is over.
Advertising pressure. Rules on gambling advertising continue to tighten.
Product limits. Only the .bet.br domain is permitted, land-based casinos remain prohibited, and prediction markets are banned under CMN Resolution 5.298.
Why choose MGL Solutions for a Brazil gaming license?
MGL Solutions has obtained 300 or more licenses across dozens of jurisdictions. On Brazil we run the authorization end to end: the Brazilian company and the 20% ownership structure, the document package and compliance frameworks, the SIGAP filing, certification coordination, and support after the authorization is issued.
Company formation and ownership structuring. We incorporate the Brazilian entity, obtain the CNPJ, and structure the 20% Brazilian shareholding so that your control of the business is preserved.
Document package and compliance frameworks. We prepare the AML, KYC and responsible gaming policies, the business plan and the capital evidence the SPA reviews.
Certification coordination. We manage the accredited laboratory process for the platform and RNG, and the preparation for SIGAP integration.
Filing and review. We submit through SIGAP and handle every SPA request during the review.
After the authorization. We keep the reporting calendar, the COAF obligations and the renewal timetable on track.
Brazil rewards operators who arrive prepared. Tell us your capital position, your platform certification status and your target launch date, and we will tell you what the SPA will ask for and how long your case realistically takes.
FAQ
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Plan for 8 to 12 months end to end. SPA review runs up to 150 calendar days under Portaria SPA/MF 827/2024, and a clean application with a certified platform typically clears review in 4 to 6 months. Company formation, certification and SIGAP integration account for the remaining time.
Yes, but not directly. A foreign operator holds the Brazil gaming license through a company incorporated in Brazil with a CNPJ, and at least 20% of that company's share capital must be held by a Brazilian shareholder.
Yes. The Brazil gaming license is issued only to a company incorporated in Brazil. At least 20% of its share capital must be held by a Brazilian shareholder, either an individual or a Brazilian company.
Licensed operators must use a .bet.br domain. The SPA permits no other domain for authorized gambling activity in Brazil, and the requirement applies to every brand under the authorization.
Yes. Online casino games are covered by the single federal authorization the SPA issues under Lei 14.790/2023. Land-based casinos are a separate matter and remain prohibited in Brazil.
Credit cards are banned. Licensed operators may accept debit cards, TED bank transfers and Pix. Deposits and withdrawals must move between the player's own Brazilian bank account and the operator's Brazilian account.
The GGR tax is 12% as the base rate under Lei 14.790/2023, rising to 13% in 2026, 14% in 2027 and 15% in 2028 under Complementary Law 224/2025. Corporate taxes apply on top.
Unlicensed operators face domain blocking by ANATEL at the SPA's request, refusal of Pix and other payment processing, fines of 0.1% to 20% of revenue capped at R$2 billion under Lei 14.790/2023, and exclusion from the licensed market.
Navigating the gaming license process can be complex. Here's a streamlined guide to each step