Brazil's federal regulated sports-betting framework — built out under Law 14.790/2023 and the implementing acts of the Secretaria de Prêmios e Apostas — is, as of January 2026, a live licensed market. Forty-plus operators are paying the R$30m authorisation fee, ring-fencing customer funds, and complying with the new player-protection minimums (self-exclusion register, deposit caps, advertising restrictions).
What's new for legal counsel: the sponsorship-law overlay. Federation-level prohibitions on betting sponsorship of youth teams and on player-likeness use in betting advertising are now codified rather than industry-self-imposed. The CBF's revised commercial rules align with the federal framework but go further on player-likeness — a separate written consent must be obtained on a per-campaign basis. Existing multi-year sponsorship agreements with rolling player-likeness rights are, in practical effect, requiring renegotiation.
The five-year tax framework (12% GGR plus 18% income tax on winnings above the personal-allowance threshold) is the political backstop. Whether it survives the 2026 fiscal review is the question every operator's legal team is modelling.
