Brazil’s Receita Federal issues new guidance for taxpayers earning from fixed-odds betting and fantasy sports

Guidelines published Tuesday, March 10 explain when winnings become taxable, how to prove results using ComprovaBet, and how to request installment payments via e-CAC—up to 60 monthly installments, with a minimum installment of R$200.

Brazil’s Federal Revenue Service (Receita Federal) published new guidance on Tuesday, March 10, aimed at individuals who earned income from fixed-odds betting (“bets”) and virtual competitions such as fantasy sports. The tax authority reaffirmed that taxation applies to the annual net prize, calculated as the difference between total prizes received and total stakes placed during the year.

Receita Federal also clarified the threshold and rate: only the portion of the annual net prize that exceeds the yearly exemption limit of R$ 28,467.20 is taxable, and the amount above that threshold is taxed at 15%. For documentation, bettors are instructed to use ComprovaBet, a statement that platforms must provide summarizing the user’s results from the previous year.

To make compliance easier, Receita Federal highlighted its dedicated digital calculation tool for this category, which helps taxpayers compute the taxable base and the exact amount due.

A key addition in the March 10 guidance is a practical route for those who cannot pay in one lump sum: Receita explains how to installment the debt. Taxpayers should first calculate the tax in the Receita services page (“Apurar Imposto…”), then—if they choose installment payments—go to Portal e-CAC → “Legislação e Processo” → “Requerimentos Web” to request manual registration of the debt. Registration can take up to five business days, after which the taxpayer can negotiate the installment plan in e-CAC by selecting the debt under revenue code 6313. The plan can be split into up to 60 installments, the minimum installment is R$200, and the agreement is only completed after paying the first DARF issued at the time of the request.

Overall, the message from Receita is that betting and fantasy winnings are now treated as a clearly defined income-tax item: calculate the net result annually, document it via ComprovaBet, and—if needed—use the standardized e-CAC pathway to spread payment over time.