Is remote gambling permitted and, if so, what types?
Current legislation contains no provisions relating to online gambling, specifically. Horse racing entities already offer bets online in Brazil and the state-owned Brazilian Federal Savings Bank - the Federal Lottery operator - only offers online betting for their account holders.Licensing
What are the criteria for obtaining a licence to operate remote gambling?
Not applicable, since current legislation contains no provisions relating specifically to online gambling.
How do the licensing criteria for remote gambling operators differ from those applicable to land-based operators?
Not applicable, since current legislation contains no provisions relating specifically to online gambling.Cross-border gambling
May operators located in other countries offer internet gambling to consumers in your jurisdiction without obtaining a licence there?
Operators located abroad cannot offer internet gambling to consumers located in Brazil. Law No. 13,555 of 2015 added a new paragraph 2 to article 50 of the Law of Misdemeanours to punish both the operator and the consumer, regardless of whether gambling is land-based or carried out remotely (eg, through the internet or any other form of communication) with a fine between 2,000 to 200,000 reais.
May operators licensed in your jurisdiction offer internet gambling to consumers in other countries?
Current legislation contains no provisions relating specifically to online gambling.Taxes
What tax rate applies to each form of remote gambling?
Brazilian law does not differentiate land-based gambling from remote gambling. Therefore, the same tax rules enforced on land-based gambling (see question 15) apply to remote gambling.