Rule comes into effect from 2026 and will be implemented gradually until 2028
The Brazilian Football Confederation (CBF), presented this Wednesday (26), its plan for the implementation of Financial Fair Play for Brazil. Called the Financial Sustainability System (SSF), the measure aims to limit club arrears, control squad costs, bring operational balance to the teams and control short-term debt. The rule comes into effect from 2026 and will be implemented gradually until 2028. Monitoring compliance with these rules will be the responsibility of a new independent agency, the National Football Regulation and Sustainability Agency (ANRESF).
The entity, however, chose not to limit the amount of money that can be injected into clubs. According to the CBF, the decision aims not to be contrary to “the current moment in Brazilian football, attracting foreign capital and implementing SAFs”.
How will it work?
Overdue debts will be checked three times a year, on March 31st, July 31st and November 30th. Debts prior to 2026 must be settled by November 30, 2026. New debts made after January 1 will be subject to the new rules.
Clubs must also close the year with an operational surplus, that is, the difference between revenues and expenses must be greater than zero. Assessment will be carried out every three years, and if a deficit occurs during the annual assessment, monitoring will be considered. The deficit for Series A clubs will be R$30 million or 2.5% of revenue. In series B, it will be R$10 million or 2.5% of revenues.
Amounts can be covered by financial contributions and expenses for grassroots, women’s football, infrastructure, social projects and Olympic sports. Measure will come into effect from 2028, with the previous two years as a transition period subject to warning.
Regarding casting cost control, it must be less than 70% of the total revenue. The following will be considered as casting costs: salaries, charges, image rights and amortization. From 2028 onwards the limit may be 80%, and from the following year 80% for Series B and 70% for Series A.
Current term debt must be equal to or less than 45% of relevant revenues. Transition will be until 2027, subject to warning. From 2028 to 2030, implementation will be 60% for 2028, 50% for 2029 and definitively for 2030, 45%.
