Ordinance MF No. 1,766/2026 establishes joint liability for promoters and financial institutions
On June 18, 2026, the Ministry of Finance published Ordinance MF No. 1,766/2026, which regulates the joint tax liability provided for in Article 6 of Complementary Law No. 224/2025. This regulation is the most recent measure in the Federal Government’s offensive against the illegal betting market and broadens the range of parties that may be held liable – including, for the first time expressly, individuals and legal entities that promote advertising for unauthorized operators.
The Ordinance establishes two distinct liability regimes:
- Financial and payment institutions
Financial and payment institutions that process transactions for illegal operators become jointly liable for the taxes owed by those operators. Liability is triggered by formal joint notification from the Secretariat of Prizes and Bets (SPA/MF) and the Federal Revenue Service. Following notification, institutions have 24 hours to restrict transactions and 48 hours to report compliance to the Brazilian Central Bank (BACEN).
- Promoters of illegal operators
Digital influencers, affiliates, agencies, and any individuals or legal entities that promote platforms without federal authorization are immediately liable for taxes applicable to the irregular activity, with no prior notification required. Joint liability arises at the moment of promotion. Nonetheless, a tax administrative proceeding will be initiated, with the rights of defense and due process guaranteed.
Also as part of the package of measures against the illegal betting market, the Presidency of the Republic signed, on June 19, 2026, the Decree No. 13,303/2026, which creates mechanisms to freeze and expropriate assets linked to illegal operators, directing the confiscated funds to the National Public Security Fund.
Context of the measures: the regulated market and the persistence of illegal operations
The publication of the Ordinance MF No. 1,766/2026 and Decree No. 13,303/2026 are part of a series of measures already taken by the Federal Government – including actions by the Federal Audit Court (TCU) and the National Monetary Council (CMN) – aimed at maintaining and securing the regulated market.
Since the regulation of the betting market under Federal Law No. 14,790/2023 and Ordinance SPA/MF No. 827/2024, the Secretary has authorized 85 companies to operate legally in the country, subject to tax obligations and bettor protection rules. Despite this institutional progress, the illegal market persists at a significant scale.
Recent data released by the Brazilian Responsible Gambling Institute (IBJR) and the Federal Government indicate that 25.2 million Brazilians still use platforms without federal authorization, equivalent to 41% to 50% of all active platforms in the country. The estimated fiscal impact amounts to BRL 10.8 billion in annual uncollected revenue.
This situation directly harms licensed operators, who bear high regulatory compliance costs while competing against parties that operate outside the law. Ordinance MF No. 1,766/2026 responds, in part, to a recurring demand from the regulated sector: the adoption of more effective measures to combat the illegal market, which undermines both public revenue collection and the industry’s overall reputation.
Our Gaming & E-sports team is available to answer questions and provide legal and strategic guidance on this matter.
