Brazil Unifies Betting Tax Code Under DARF 9197 from April 1

The decree was signed on March 20 by acting Secretary of Prizes and Betting Daniele Correa Cardoso. It modifies Ordinance SPA/MF No. 1,212 of July 30, 2024, and revokes Ordinance SPA/MF No. 2,219 of September 30, 2025.

Code 9197 now covers all social security allocations under Article 30 of Law No. 13,756 of 2018. That law was amended by Complementary Law No. 224 of December 26, 2025. Operators previously used separate codes for each payment destination named in that article.

Complementary Law No. 224, signed by President Luiz Inácio Lula da Silva, raised the tax rate on gross betting revenue from 12% to 15% by 2028. Of the total collected, 85% covers operator expenses, 3% goes to social security, and 12% goes to sport, education, and public security funds.

Any payment filed under the wrong code after April 1 is subject to a tax audit by the Federal Revenue Service.

TGJ Take

Since mid-2024, the SPA has rewritten its own collection rules three times. Operators who file under the wrong code after April 1 face a tax audit from the Federal Revenue Service. That expense is avoidable. A compliance team that follows SPA rule changes will always cost less than correcting an audit after the deadline.