Learn more about the Brazilian gaming market, licensing, regulatory and technical requirements, permitted game types, and so much more. Check back frequently, as we’ll keep this information updated.
Regulated.
Only legal entities incorporated under Brazilian law, with headquarters and administration in Brazil and that meet the requirements of the regulations issued by the Ministry of Finance, will be eligible for authorization to operate fixed-odds betting (Article 7, Law No. 14.790).
The Ministry of Finance is responsible for the regulation of online gambling.
Yes. (Article 16, Law No. 14.790).
From a B2C perspective, the following certificates must be revalidated at least annually or whenever there is any change to a critical component:
* Game aggregator integrations are not subject to annual recertification. However, if the aggregator’s platform includes additional functionalities beyond simply connecting games to operators—particularly functionalities that impact any technical requirements within the certification scope—the platform must be re-certified annually.
From a B2B standpoint, according to Art. 5, § 4 of SPA/MF Ordinance No. 1,207, of 2024, online gaming/RNG certificates must be revalidated only when there is an inclusion, alteration, or exclusion of critical components. There is no requirement for a minimum annual reassessment.
It is important to note that the reference to online games in Art. 6, § 4 of Ordinance No. 722, of 2024 refers to the system itself (RGS/Aggregator), not to each individual online game/RNG.
The (GGR) tax rate is 13%. The total effective tax rate for sports betting and online gaming operators ranges between approximately 24-26% of gross revenue.
Yes. Player winnings are subject to personal income tax at a rate of 15% (Article 31, Law No. 14.790).
The 15% winnings tax applied by Law No. 14.790/2023 will only apply to winnings that exceed the value of the first range of the IRPF monthly income tax schedule (R$ 2,428.80, approx. US$445) (Article I, Normative Instruction No. 2.191/2024).
Yes, we do. One of the key strengths of BMM Testlabs is our ability to test and inspect to any standards established or adopted by gaming regulators. BMM’s reports are accepted by the regulatory authorities of nearly every regulated jurisdiction worldwide.
Yes.
Supplier licensing/recognition is under active regulatory development.
Yes. To qualify for a license, an applicant must have a Brazilian investor that owns at least 20% share of its capital (Article 7(1)(1X), Law No. 14.790.
Operators will be required to pay a maximum upfront fee of R$30m (approximately US$6.1m) for a national license but may offer up to three brands or skins for online betting and gaming (Article 12, Law No. 14.790).
Licenses will be granted for five years (Article 5(III), Law No. 14.790).
The number of licenses available is unlimited (Article 5(I), Law No. 14.790).
Law No. 14.790 enables licensed operators to offer fixed-odds bets on “real sporting events”, “virtual online gaming events”, and “online casino games” (Article 1, Law No. 14.790).
Under the law, a sporting event eligible for betting is defined as “an event, competition or act that includes sporting competitions, tournaments, games or contests, either involving individuals or teams, excluding those that exclusively involve the participation of those under the age of 18, whose result is unknown at the time of the bet”, which are organized by either a recognized Brazilian sports association or an international equivalent (Article 2(VII), Law No. 14.790). Both pre-match and in-play betting are expressly authorized (Article 2(V), Law No. 14.790).
Online gaming (“jogo on-line”) is defined as: “The electronic medium that enables a digital bet on a game whose result is determined by the outcome of a future random event through a random generator of numbers, symbols, figures or objects, as defined through regulations” (Article 2(VIII), Law No. 14.790).
Operators can only offer online games on an online gaming platform that meets the legal requirements and the specific regulations published by the Ministry of Finance’s Prizes and Betting Secretariat. The Ministry of Finance maintains an official list of companies authorized to offer fixed-odds betting nationally.
Ordinance 1207 provided testable requirements for:
Yes
Brazil’s gaming laws and regulations do not currently address where live gaming studios are required to be located.
No.
Yes, each game must theoretically pay the player a minimum RTP of 85% over its expected lifetime. Jackpots, progressives, incremental prizes, and incentive prizes must not be included in the payout percentage if they are external to the game unless they are necessary for the game’s operation.
Yes, and they are allowed.
Yes, along with additional details such as how the RTP was determined, any jackpot contributions, and the number of games used to calculate the RTP.
Brazilian Portuguese
Yes
No, Brazil is not a transfer letter market. Brazil has its own set of technical standards, and your products/solutions will need to be independently tested and certified for those standards before you can enter the Brazil market.
Yes. Technical standards and requirements can be found in Ordinance No. 722/2024, No. 1207/2024, and Ordinance No. 1231/2024.
Operators must keep the betting system and the respective data in data centers located in Brazilian territory (Article 4, Chapter II, Ordinance No. 722/2024).
However, the betting system may be located outside Brazil in countries that have an International Legal Cooperation Agreement with Brazil, in civil and criminal matters jointly, provided that item VIII of the main body of article 33 of Law No. 13.709/2018 is observed and the following requirements are met cumulatively:
The data subject must authorize, specifically and in advance, the international transfer of their personal data, and the operating agent must provide clear information on the purpose of the operation.
The responsible technical area of the Ministry of Finance must have secure and unrestricted access, remotely and in person, to the systems, platforms, and data of the operation. The operating agent must replicate, in Brazil, its database and information, which will be updated continuously, ensuring that all instances of the database have the same content, and that they are tested periodically and IV – the operating agent must present an Information Technology business continuity plan, in the event of critical situations that could jeopardize operations and data, containing at least:
(Article 4(1)(I-IV), Chapter II, Ordinance No. 722/2024)
Additionally, the data center used must be ISO 27001 certified (Article 4(2), Chapter II, Ordinance No. 722/2024).
Servers must be securely hosted in one or more locations, meeting at least the following requirements:
(Section 3, Annex IV, Ordinance No. 722/2024)
Operators are required to adopt ID verification procedures that include the mandatory use of facial recognition technologies. Player identities must be verified using information in public and private databases as necessary, and must be confirmed with the player by email, SMS, or other forms of communication (Article 23, Law No. 14.790). Identity verification must involve facial recognition and be conducted before a player has a registered account (Ordinance No. 722/2024, Annex 1, Article 10 c).
Yes. Internet services providers (ISPs) must block access to illegal sites and for app stores to block unlicensed betting apps upon notification by the Ministry of Finance. In the case of apps for unlicensed gambling, the ministry will be obliged to clearly and specifically identify illegal content provided by third parties, or any request to remove the content will be void (Article 17(3), Law No.14.790).
Yes. Periodic technical security tests in the production environment must be carried out to ensure no vulnerabilities jeopardize the security and operation of the betting system and sports betting and online gaming platforms (Section 37, Annex IV, Ordinance No. 722/2024). The tests must consist of a security assessment method by simulating an attack by a third party following a known methodology, and the vulnerability analysis will consist of the identification and passive quantification of the system.
Developing and state-driven.
Brazil does not currently have one nationwide VLT program. Instead, VLT activity is emerging through state lottery authorities, especially in states such as Rio de Janeiro and Paraná. Rio de Janeiro published Decree No. 49,804 in August 2025 establishing requirements for lottery products operated through VLTs, kiosks, betting terminals, SmartPOS devices, and similar equipment.
Yes, in certain state lottery frameworks.
VLTs are not broadly authorized as commercial casino slot machines across Brazil. However, some states are authorizing VLT-style terminals as lottery products under state lottery authority. Paraná, for example, reportedly authorized 2,500 electronic gaming machines/VLTs.
VLTs are generally regulated by state lottery authorities, not through one federal VLT regulator, although this could change in the future.
For example, LOTERJ regulates lottery activity in Rio de Janeiro, while Lottopar oversees lottery activity in Paraná. In the state of Tocantins, an emerging VLT market, Lototins has been launched as the concessionaire for the state lottery. The federal government regulates fixed-odds betting through the Ministry of Finance/SPA, but VLT activity is currently being shaped mainly through state lottery programs.
Yes. Rio de Janeiro is one of the most active VLT markets in Brazil.
Rio’s Decree No. 49,804 establishes requirements for VLTs and other lottery equipment in the state. LOTERJ has been testing or experimenting with VLT implementation, including controls such as biometrics and PIX payment processing.
Yes, in some states.
Paraná licensed 2,500 VLT/electronic gaming machines installed in dedicated locations, bars, and restaurants. Rio de Janeiro has also been moving through proof-of-concept and implementation activity through LOTERJ. Before the proof-of-concept in Rio de Janeiro, VLT provides must certify, where applicable, against the following standards: GLI-11, GLI-13, GLI-14, GLI-15, GLI-16, GLI-19, GLI-20, GLI-21, GLI-23, GLI-33, ISO 9001, and ISO-IEC 27001.
Not exactly.
VLTs may look and play like slot-style electronic gaming machines, but they are usually structured as lottery products and operated under a state lottery framework.
Not currently under one national program.
Requirements vary by state.
A VLT supplier or operator should expect requirements related to:
In Rio de Janeiro, Decree No. 49,804 specifically covers lottery equipment including VLTs, kiosks, betting terminals, SmartPOS devices, and similar equipment.
In some programs, yes or likely.
LOTERJ’s VLT proof-of-concept reportedly included biometric controls to verify users and block underage players. This aligns with Brazil’s broader focus on identity verification and player protection in regulated betting and gaming.
In Rio de Janeiro’s emerging model, yes.
Reporting on LOTERJ’s VLT implementation indicates that transactions are expected to be carried out through PIX, Brazil’s instant payment system.
Yes. BMM Testlabs can test gaming products to technical standards established or adopted by regulators.
Because Brazil’s VLT market is developing state by state, suppliers should confirm the specific requirements of the state lottery authority before submitting products for testing. BMM can support suppliers with technical compliance testing, certification, cybersecurity assessments, and market-readiness guidance for Brazil’s evolving lottery and gaming environment.
No, not in a simple or automatic way.
Suppliers should not assume that a certification from another market will be enough to enter Brazil’s VLT market. Brazil’s VLT requirements are being developed through specific state lottery frameworks, and each program may require its own technical review, certification, or regulator acceptance process. See your BMM representative for more information.
Suppliers should confirm:
what payment, identity verification, reporting, and cybersecurity requirements apply
