On September 13, 2023, the House of Representatives approved the main text of Bill No. 3,626, which incorporates Provisional Measure No. 1,182 from July 25, 2023, with some modifications. One of the primary motivations behind these changes is to increase federal tax revenue.
The bill currently sets the concession fee at up to 30 million reais for up to three years. It also includes a supervisory fee and mandatory transfers equal to 18% of betting revenue (after deducting winnings).
A technical study by Tendências Consultoria, commissioned by the Brazilian Institute of Responsible Gaming (IBJR), suggests that these charges could encourage the illegal market, hindering the growth of the betting sector in Brazil. This study was presented at an event in Brasília on October 19.
Furthermore, the IBJR requested Pinheiro Neto Advogados to analyze the tax regime proposed in Bill 3,626 for fixed-odds sports betting.
Below, you can find the presentation, the technical note, and the full studies.