What are the new rules established by the Brazilian Ministry of Finance for calculating the GGR?
Thursday 06 de February 2025 / 12:00
⏱ 1 min read
(Brasilia).- Last Friday 31 January, the Ministry of Finance's (MF) Department of Prizes and Betting published rules for calculating the Gross Gaming Revenue (GGR), which is the revenue from betting minus the prizes paid to the winners and the Income Tax deducted from the prizes.
The GGR is the basis for calculating all the social allocations set by Law 14.790/23 and also for collecting taxes on this economic activity (PIS, Cofins and ISS).
The GGR rules for non-withdrawable financial rewards on fixed-odds bets can be found in SPA MF Technical Note 299, available on the Ministry of Finance website.
These rewards, permitted by the fixed-odds betting regulations, are used by betting operating companies to build customer loyalty.
Although they are sometimes referred to generically as bonuses, they are different from entry bonuses, which are prohibited by Law 14.790 as a way of attracting new customers.
Withdrawable financial rewards are not included in the GGR calculation base, unless the benefits are used by punters to place bets. As the regulated fixed-odds betting market began on 1 January and the tax base, as well as its collection for the National Treasury, is monthly, the Technical Note aimed to clarify how to include this type of reward.
Categoría:Legislation
Tags: Sin tags
País: Brazil
Región: South America
Event
SBC Summit Americas 2026
09 de June 2026
LSports LATAM Secures Major Partnerships at SBC Summit Americas 2026
(Fort Lauderdale, SoloAzar Exclusive).- In Q&A after SBC Summit Americas 2026, Fernando Martinez, representative of LSports LATAM, talked about the company’s goals, achievements, and future plans in the region. Martinez shares insights on the evolving dynamics of the Latin American market, the importance of strategic partnerships, and how LSports is positioning itself as a leading data and trading services provider.
Wednesday 01 Jul 2026 / 12:00
SBC Summit Americas: Key Insights on Latam markets from Timeless Tech
(Fort Lauderdale, SoloAzar Exclusive).- The SBC Summit Americas 2026 in Miami brought together the most influential voices in the gaming and betting industry. Vanesa Prelec, Timeless Tech B2B Marketing Specialist, shared her reflections on the event, highlighting the opportunities, trends, and strategies shaping the future of the Latin American market.
Thursday 25 Jun 2026 / 12:00
Diego Verano and the consolidation of Eeze at SBC Summit Americas
(Fort Lauderdale, SoloAzar Exclusive).- In dialogue with Diego Verano, Director of Business Development LatAm at Eeze, the executive analyzes the balance of the company's participation in the SBC Summit Americas, the opportunities for expansion in the Americas, the trends that marked the agenda of the event and the growing relevance of responsible gaming and regulation in the industry.
Wednesday 24 Jun 2026 / 12:00
SUSCRIBIRSE
Para suscribirse a nuestro newsletter, complete sus datos
Reciba todo el contenido más reciente en su correo electrónico varias veces al mes.
