Brazil standardizes sports betting collection with new tax code 9197
The Brazilian Ministry of Finance has taken a decisive step towards the administrative consolidation of the fixed-odds betting sector. Through the publication in the Official Gazette of the Union of Portaria SPA/MF nº 784/2026, signed by the Secretary of Prizes and Betting, Daniele Correa Cardoso, new rules have been established to govern tax collection starting April 1, 2026. This regulation updates previous provisions and defines code 9197 as the official standard for federal collection through the Federal Revenue Collection Document (DARF), specifically for contributions destined for social security.
The measure seeks to standardize the financial flow of operators, ensuring that the taxation process is fully aligned with the robust Brazilian legal framework, comprising Law nº 13.756/2018, Law nº 14.790/2023, and the recent Complementary Law nº 224/2025. With the implementation of this unique code, the Brazilian Government aims to increase transparency levels and facilitate inspection tasks, ensuring that every real generated by the industry reaches its corresponding destination without delays or administrative classification errors.
One of the most relevant points of the new provision is the resource distribution scheme, which prioritizes areas of high social impact. Social security remains a fundamental pillar, receiving a 10 percent legal base, to which an additional 1 percent will be added starting April 2026. This contribution will progressively increase, reaching 2 percent in 2027 and consolidating at 3 percent by 2028. Meanwhile, the health sector will continue to receive 1 percent of the total collection, managed under its own specific code, 6524.
In addition to funds allocated to social protection, the regulation details significant distributions to other public bodies. The Ministry of Tourism will receive 22.40 percent of the collected values, closely followed by the Ministry of Sports with 22.20 percent. Public security will also be strengthened with a transfer of 12.60 percent to the National Public Security Fund (FNSP), while organizations such as Embratur and border defense programs like Sisfron will also have allocated percentages. This distribution model ensures that the growth of iGaming in Brazil translates into direct reinvestment in national infrastructure and well-being.
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