Betting income tax: winnings and losses must be declared in 2026

By

Ligia Gauri

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2–3 minutes

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Updated

New rule requires bettors to declare winnings and losses in the 2026 income tax return. The change increases oversight and demands more financial control from users.

2026 will be the first year in which taxpayers must declare Income Tax (IR) on bets. 

The new tax rules come after the sector’s regulation came into effect in January 2025.  

Both winnings, losses, and balances on betting sites must be declared. Companies in the sector also had to adapt due to the recent requirements. 

Impact on the bettor’s pocket 

Considering the total net prize, any amount that does not exceed R$28,467.20 will be exempt from tax. 

Otherwise, if the amount is higher, a 15% rate will be applied. In that case, the taxpayer will have to issue a Darf, that is, the Federal Revenue Collection Document.  

The deadline for this runs until April 30, although the tax return itself can be filed until May 29.  

To make it easier to calculate the Income Tax on bets, the Revenue Service launched a tax calculation app to determine whether or not there is any amount owed.

It’s worth noting that the taxpayer must have on hand the Fixed-Odds Lottery Betting Results Certificate (ComprovaBet). 

Every licensed operator is required to provide this document to bettors. It must include all information on results, winnings, losses, and balances for each bet. 

How to declare Income Tax on betting? 

  1. Access the Revenue Service app; 
  1. Enter the ComprovaBet data; 
  1. With the amount owed in hand, generate the DARF; 
  1. make the payment within the deadline; 
  1. Declare the winnings in the IR return; 
  1. And also include the balance in the betting account. 

A new layer of responsibility 

Without a doubt, the new Income Tax rules on betting have also changed operators’ conduct, creating additional responsibilities. 

There is a greater requirement for betting companies to provide users with accurate reports containing data on winnings, losses, and balances for ComprovaBet. 

In short, the change creates the need for greater transparency between betting sites and bettors, as well as a reputational risk for companies in case of inconsistencies in the reports. 

Moreover, oversight tends to intensify, leaving less room for informality or underreporting.  

As the government’s active monitoring of the sector advances, the gap between the regulated market and unreported activity is shrinking.