The Brazilian Ministry of Finance has issued SPA/MF Ordinance No. 784/2026, which establishes new rules for collecting revenues from fixed-odds betting.
Published in the Official Gazette of the Union, the ordinance was signed by Daniele Correa Cardoso, acting Secretary of Prizes and Betting. It will take effect on April 1, 2026.
The measure updates the provisions of the previous regulation, Ordinance No. 1.212/2024, and sets revenue code 9197 as the standard for payments made via the Federal Revenue Collection Document (DARF) for contributions intended for social security.
This update emphasizes the necessity for betting operators to accurately adhere to revenue codes, minimizing inconsistencies in collection and reducing the risk of tax audits.
According to the ordinance, social security will receive a direct allocation of 10%, with an additional 1% of revenue from April 2026. This will increase progressively to 2% in 2027 and 3% in 2028. Health-related allocations will continue to receive 1% of total revenue under code 6524.
Other public sector beneficiaries include the Ministry of Sport, which will receive 22.2%, and the Ministry of Tourism, which will receive 22.4%. The National Public Security Fund will be allocated 12.6%, while Embratur will receive 5.6%. Smaller percentages will be distributed to initiatives such as Sisfron, Funapol and ABDI.
The document also revokes Ordinance SPA/MF No. 2.219, published on September 30, 2025. The publication occurred in issue 55 of the Official Gazette of the Union, section 1, page 56.
By unifying revenue collection codes, the Government aims to increase transparency and ensure that funds generated by the sector are properly allocated.
Sports and tourism were the primary recipients of funds generated by betting activities in Brazil in 2025, together accounting for more than 60% of the total allocation
