A final do BBB 26 (Big Brother Brasil 2026) is scheduled to take place on Tuesday night (24), with the dispute for R$ 5.4 million between the finalists Ana Paula Renault, Juliano Floss e Milena Moreira (Aunt Milena).
At the same time, the Income Tax declaration season 2026whose rules also include awards in this category.
However, experts consulted by the CNN indicate that the winner of this year’s program should only worry about declaring the information during the 2027 collection. Even so, the record prize distributed by the program will not be included in full in the account of one of the three finalists.
According to Camila Tapias, founding partner of Utumi Advogados, as it is considered an asset increase, on the BBB award is the incidence of tax of up to 30% of the full value. According to the lawyer, according to art. 43 of the National Tax Code, the legislation provides specific rules for this type of income.
“, in accordance with article 14 of Law No. 4,506/1964 and Decree No. 9,580/2018”, he explains.
In practice, this means that, in a prize of approximately R$5.44 million, around 30% is already withheld before payment. If it is framed this way, the winner will receive the net amount of R$3.8 million – that is, R$1.6 million will go to the Federal Revenue.
The team of tax experts and Income Tax specialists at Ronaldo Martins Advogados, states that the BBB 26 award can also be included in another category: performance, whose rate is established by the monthly progressive table, with a maximum rate of 27.5%.
“Regarding the amount, based on the table in force in 2026, the amount of tax payable (withheld) would be R$ 1,494,924.29, according to the calculation carried out by the Brazilian Federal Revenue simulator, leaving a net value for the participant of R$ 3,945,075.71”, stated the team.
Experts also state that, for premiums in general, the Revenue makes a central distinction between:
- Lotteries, sweepstakes and certain sporting contests (taxed exclusively at source at a rate of 30%);
- Contests and competitions with performance evaluation (application of the monthly progressive table, with withholding tax and subsequent adjustment in the annual declaration);
- Prizes for goods or services (subject to tax exclusively at source at a rate of 20%).
Lawyers also say that the source of payment is also a relevant factor. When paid in Brazil, the retention is usually retained by the Brazilian paying source, depending on the case and nature of the award.
“In cases where the award comes from a foreign source and is received by an individual residing in Brazil, the logic changes”, they state.
According to the legislation, in situations like this, taxation of individuals residing in Brazil on perceived income and gains is adopted.
In other words, this means that:
- Brazilian source: there is normally retention in Brazil by the payer herself;
- Foreign source: as a rule, residents in Brazil need to analyze taxation as income received from abroad, including any monthly payment and compensation for tax paid abroad.
“Therefore, it should not be automatically assumed that a prize received abroad will follow exactly the same retention mechanics as a prize paid in Brazil”, explain the lawyers.
Who should win BBB 26?
The winner of the record prize of R$5.4 million will be announced at the end of today’s program, scheduled to start at 10:25 pm. The night of celebration will feature a show by DJ AlokVTs that show the best moments of the edition and the presence of all the former participants of that edition.
O, Juliano and Aunt Milena. The CNN Brasil poll shows that Ana Paula is isolated in the leadwith around 62% of the public votes. In the last CNN partials, she was also ahead.
Next, Milena takes second place, with 24% of the votes, while Juliano Floss closes third place with 13%.
