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Brazil's Federal Tax Authorities rule on treatment for online games and bets

|Tax Alerts, National/Federal Taxation, G ...|Brazil
Brazil

  • Tax authorities have issued a ruling on the income tax treatment of gains earned from online games and betting.
  • The ruling provides some welcome clarity on the government's view of the proper tax treatment of fixed-odds betting prizes for Brazilian residents, especially for operators.
 

On 20 January 2025, the Federal Brazilian Tax Authorities (RFB) published Solução de Consulta (SC) - Cosit 2/2025 (dated 16 January 2025) (the Ruling), addressing the income tax treatment of gains from online g…

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