Regulatory Changes in the Brazilian Gambling Market: Land-Based Casinos, Tax Opportunities and more

The Brazilian gambling market is preparing for significant changes. The introduction of land-based casinos is expected to support employment and boost tourism. Regulated gambling is widely viewed as having the potential to attract more visitors and stimulate related economic activity. Legal casinos are likely to create jobs in both the gambling sector and related industries, including hospitality and retail. The new regulatory updates aim to formalise existing activities, protect players and create new tax revenue streams, while establishing compliance requirements for operators.

Potential Tax Revenue from Gambling

The proposed land-based casino bill aims to legalise casinos, bingo halls and other gambling activities across Brazil, creating a regulated framework for the sector. If the casino bill eventually passes, land-based casinos in Brazil could represent a substantial source of tax revenue and economic activity - with industry estimates previously projecting very large potential tax receipts from a legal and regulated land-based sector. However, political obstacles remain: senate votes on casino legalisation have been postponed repeatedly delaying any immediate realisation of those tax opportunities and keeping uncertainty over the timing of new land-based licensing regimes. In parallel, a proposed increase in the gross gaming revenue (GGR) tax on sports betting (from 12% to 18%) has also faced delays, with the vote now postponed to 7th October 2025.

New Responsible Gambling Measures

Brazil has moved to strengthen responsible-gambling protections with concrete, enforceable measures aimed at preventing beneficiaries of social assistance from using those funds on betting.

  • Ordinance No. 2217 and Instruction No. 22 (published by the Secretariat of Prizes and Betting on 30th September 2025) explicitly require licensed betting operators to block registration and play for people receiving social welfare payments such as Bolsa Família and the Benefício de Prestação Continuada (BPC).
  • Operator obligations and the SIGAP checks: operators must connect to the government’s betting management system (SIGAP) and verify each prospective and returning user against social-benefit databases using CPF (taxpayer ID). Checks are required at account opening, at the first login of each day, and in a periodic reconciliation of user lists. If a user is identified as a social-benefit recipient the operator must deny registration, close the account within the stated timeframe, notify the user and allow or process refunds back to the registered bank account.

Market Impact of Regulatory Changes in Brazil

Operators entering the Brazilian market will face licensing requirements, tax obligations and compliance standards. While legalisation offers new revenue opportunities, it also adds operational costs linked to registration, reporting and adherence to regulatory frameworks. In addition, new responsible gambling measures — such as the requirement for operators to block the use of social-welfare benefits on betting platforms — further increase compliance obligations and technology-integration costs. The government expects that legalising casinos and other games will reduce illegal gambling, improve transparency, and ensure that operators meet ethical and financial obligations.

How Chevron Group Can Help You Understand the Regulatory Changes in the Brazilian Gambling Market

It is essential for operators, investors and other stakeholders in the Brazilian gambling market to stay informed about the legalisation of land-based casinos and the associated tax obligations. Chevron Group is closely monitoring these regulatory changes and their potential impact. Contact our experts Nikolas Lotz (nikolas@chevron.group) and Thees Buschmann (thees@chevron.group) to understand how these updates may affect your operations and ensure your business remains compliant within the Brazilian gambling industry. Follow us on LinkedIn for more industry related news and visit our website to learn more about our services.