SPA assesses changes to rights payments through Brazil sports betting tax consultation
The Secretariat of Prizes and Bets (SPA) launched a public consultation for amending the allocation of tax revenue from fixed-odds betting in Brazil, with a particular focus on sports image rights.
The SPA’s objective is to make the allocation of fixed-odds betting revenue “more effective and efficient” resulting in potential changes to where the money is allocated in Law No 13,756/2018.
Law No 13,756/2018 splits revenue allocations into three blocks, although only two will be subject to the consultation.
The first of those blocks concerns the allocations to private and civil society entities, such as the Brazilian Red Cross.
The second goes to entities within Brazilian sports, including the Brazilian Olympic Committee, the biggest beneficiary of sports betting taxes. How this money is divided is the key focus of the new consultation.
The third, which brings together the legal allocations to public services, will not be involved in the consultation.
The SPA’s consultation runs for 45 days, closing on 6 August, with interested parties invited to offer their opinions.
The consultation is being conducted through the Participa+Brasil portal, with the process sharing much of the same procedure the SPA utilised to form its 2025-26 regulatory agenda.
Sports image rights under the spotlight
The SPA’s consultation includes 12 questions, the first of which asks if the federal government should establish further rules and criteria for the allocation of betting revenue beyond what Law No 13,756/2018 states.
In April, the SPA published its regulatory agenda for the 2025-26 period, with the regulator stating attempts to improve the allocation of resources from betting to the sports sector would be made in Q2.
Article 30 of Law No 13,756/2018 explains tax proceeds from betting will go to National Sports System entities, “in exchange for the use of their names, sports nicknames, images, brands, emblems, anthems, symbols and similar for the promotion and execution of the fixed-odds betting lottery”.
Sports image rights are featured in six of the 12 questions, with the SPA keen to establish improved measures to ensure the appropriate amounts are distributed to key stakeholders such as athletes, sports clubs and competition organisers.
The questions include requests for suggestions of specific elements common to all sports that could dictate how much should be paid for various image rights.
Currently, the sports sector receives 36% of tax revenues from betting, with the Ministry of Sports the main beneficiary. The breakdown of this is as follows:
| Body | Percentage of tax received |
| Ministry of Sports | 22.2% |
| National Sports System entities | 7.3% |
| Brazilian Olympic Committee | 2.2% |
| Brazilian Paralympic Committee | 1.3% |
| Brazilian Club Committee | 0.7% |
| State and Federal District sport departments | 0.7% |
| Brazilian School Sports Confederation | 0.5% |
| Brazilian University Sports Confederation | 0.5% |
| Brazilian Master Sports Committee | 0.3% |
| Brazilian Paralympic Club Committee | 0.3% |
SPA explores sports betting tax distribution improvements
The consultation then calls for respondents to give their opinions on how the operation of the distribution process could be enhanced, while also asking how the procedure could be made more transparent.
Notably, the SPA also asks for suggestions of new mechanisms which ensure resources reach their intended beneficiaries.
The consultation concludes by requesting respondents to offer specific regulatory texts that could improve the allocation of tax revenue, either in the form of complete articles or alterations to existing sections of Law No 13,756/2018.