Technical guide on the incidence of the 15% rate on net gains, the guidelines of Law 14,790/2023 and tax compliance procedures for the current calendar year
The regularization of the fixed-odd betting market in Brazil, popularly known as “bets”, transformed the fiscal scenario for bettors. With the sanction of Law 14,790/2023, what previously operated in a legislative gray zone now has specific tax guidelines. For the taxpayer, understanding how to declare winnings from sports betting and online gaming in the 2026 income tax is essential to avoid the fine mesh and guarantee the regularity of the CPF with the Federal Revenue, as the crossing of financial data has become more rigorous with the licensing requirement of operators in the national domain.
The concept of taxation on fixed odds bets
The main change brought about by the current regulations is the clear definition of the calculation basis and the rate applicable to the premiums obtained. Unlike salary income that follows the progressive table, earnings from sports betting and online games (such as virtual casinos on licensed platforms) are subject to specific taxation.
The rule establishes a rate of 15% Personal Income Tax (IRPF) on the net premium. The concept of “net prize” is fundamental here: it is the positive result received by the bettor, minus the value of the bet made.
Taxation occurs exclusively at source or must be calculated annually, depending on the volume of winnings and the retention carried out by the bookmaker. The fiscal logic seeks to tax the real asset increase, allowing the risky value (the original bet) to be deducted from the calculation base, avoiding taxation on the bettor’s own capital.
Influencing factors and calculation methodology
To make the correct declaration, the taxpayer must pay attention to factors that influence the final calculation of the tax due and the way in which the Federal Revenue program is completed.
- Annual Calculation and Exemption:
- The tax is levied on net premiums calculated annually.
- There is an exemption range equivalent to the first range of the IRPF progressive table (currently around R$2,259.20 monthly, but subject to annual adjustments). Earnings below this annual limit may be exempt, but must still be declared as “Exempt and Non-Taxable Income”.
- Loss Compensation:
- The legislation allows losses incurred on bets of the same nature (other fixed odds bets) to be deducted from winnings, as long as they are within the same calculation period (annual).
- It is not permitted to offset losses from bets with gains from other types, such as stock exchange transactions or salaries.
- Withholding Tax:
- Operators licensed in Brazil (“authorized bets”) are responsible for withholding tax when the prize exceeds the exemption limit. The bettor receives the amount already net of taxes, and it is only up to him to inform the values in the annual adjustment declaration.
Current regulatory and compliance landscape
The fiscal environment for 2026 reflects the consolidation of the rules established in previous years. The Federal Revenue improved its systems to cross-reference information sent by bookmakers (now required to report suspicious financial transactions and prize volumes) with taxpayers’ statements.
The obligation to declare is not limited to those who made a profit. If the taxpayer falls within the general rules of mandatory Income Tax (such as having received taxable income above the global limit or having assets above a certain value), he must also report his balances in betting accounts in the “Assets and Rights” form, if the balance on December 31st of the previous year is higher than the financial asset declaration threshold (generally R$140.00).
Furthermore, it is crucial to distinguish between national and international operators. Unlicensed betting houses in Brazil operate outside of local regulation, which can complicate the justification of the origin of the assets and the proof of tax withholding, requiring the taxpayer to make the payment via Carnê-Leão (monthly DARF) at a rate of up to 27.5% (general rule for income from abroad), which is fiscally less advantageous than the 15% of the national rule.
Bet Declaration FAQ
Below, the most common questions about the declaration process are clarified:
- In which form should I declare taxed gains?
Earnings that were subject to withholding tax or that were taxed at the 15% rate must be reported in the “Income Subject to Exclusive/Definitive Taxation” form. The CNPJ of the paying bookmaker must be specified.
- Do I need to declare if I had a loss during the year?
The loss itself is not declared as a “debt” or “negative income”. However, if you maintain a balance in the bookmaker’s account, this amount is an asset and must be included in “Assets and Rights”. Omitting balances may result in asset inconsistency.
- How does it work for unlicensed foreign websites?
If the platform does not have a license in Brazil and does not collect taxes at source, the Federal Revenue Service may interpret these gains as income received from an individual/abroad. In this case, the monthly progressive table (up to 27.5%) via Carnê-Leão applies, and not the fixed rate of 15% of Law 14,790.
- What happens if I don’t declare?
The omission of income subjects the taxpayer to fines, collection of the tax due with interest (Selic) and an official fine that can reach 75% of the unpaid amount. In addition, the CPF may be blocked in cases of serious pending issues.
The correct recording of winnings from sports betting and online games in the 2026 income tax requires rigorous documentation organization on the part of the bettor. It is recommended to keep all deposit statements, withdrawals and loss and winning reports provided by the platforms (“bets”). Fiscal transparency is the only way to enjoy the income obtained without legal risks. It should be noted that this article is informative and analytical in nature regarding current legislation; For specific situations and individualized tax planning, consultation with an accountant or tax lawyer is essential.
