The document stipulates in which situations the prizes won by bettors are included in the calculation of gross income.
Brazil.- The Secretariat of Prizes and Betting (SPA), from the Ministry of Finance, published the Technical Note 229/2025, which establishes rules for the tax accounting of companies that legally operate sports betting and online casino games in Brazil. The document clarifies in which situations the prizes given to bettors should be included in the calculation base of the Gross Gaming Revenue (GGR).
Among the data included in the technical note, is the way in which iGaming platforms should account for prizes in graphic accounts and transactional accounts, according to what is determined by the Ordinance No. 615/2024.
An important piece of information that the Technical Note brings is that the bonuses that betting companies offer must be accounted for immediately for the calculation of the GGR. Bonuses are a type of monetary incentive that companies grant to users to use in specific bets during a pre-established period. This type of bonus cannot be withdrawn by the player.
Other important determinations of the SPA document deal with the display of prize information and the sending of data to the Betting Management System (Sigap), as described in the Ordinance No. 722/2024.
See also: Sports betting in Brazil: the SPA created an office to optimize the transfer of resources
The Technical Note 229/2025 was signed by the general coordinator of Systems, João Paulo Resende Borges, by the undersecretary of Monitoring and Supervision, Fábio Augusto Macorin, and by the deputy undersecretary of the Secretariat of Prizes and Betting, Carolina Yumi de Souza.
