Brazil video game law (Law 14.852/2024): a guide for studios

The Brazil video game law is Law 14.852, signed on May 3, 2024 and published in Brazil's Federal Official Gazette (Diário Oficial da União, DOU) on May 6, 2024. It defines what a video game is, removes any need for prior state approval, opens the door to cultural incentives and adds child-protection rules. It is not a tax regime.

Decree 13.138 of October 14, 2026 implements the law. US tax on sales through global stores is covered in our guide to US tax for Brazilian creators and developers. Quotes from Brazilian law below are our translations.

Quick answer

• •Approval: making and selling games is free and needs no prior state authorization (art. 3, § 1).
• •Excluded: betting, lotteries and games with random or prediction-based outcomes are not "video games" under the law (art. 5, sole paragraph).
• •Incentives: games now fit the Rouanet Law (art. 12) and the Audiovisual Law (art. 11).
• •Taxes: the Brazil video game law creates no tax rate or special regime. The 70% tax abatement in art. 19 was vetoed.
• •CNAE: game development is listed under subclass 6203-1/00 in the official IBGE classification.

What is the Brazil video game law and when did it take effect?

The law came from Bill 2.796/2021, according to Veto Message 168/2024. Art. 21 says it takes effect "on the date of its publication," which was May 6, 2024 . Under art. 2, the law governs "the manufacturing, import, sale, development and commercial use of video games."

Decree 13.138/2026, which the Presidency calls "Desenvolve Gamers Brasil," assigns tasks to federal ministries, to Brazil's National Film Agency (Agência Nacional do Cinema, Ancine) and to the National Institute of Industrial Property (Instituto Nacional da Propriedade Industrial, INPI).

Art. 2 does not limit the Brazil video game law to Brazilian companies, so foreign studios with Brazilian players should check the child-protection rules below with local counsel.

What counts as a video game under the law?

Art. 5 gives three definitions. The first is "an interactive audiovisual work developed as a computer program [...] in which images change in real time based on the player's actions and interactions with the interface." The second covers dedicated consoles and accessories. The third covers software for phones, the web, consoles and virtual, augmented, mixed or extended reality, "consumed by download or by streaming."

What is left out: betting and random outcomes

The sole paragraph of art. 5 excludes commercial promotions, the lotteries under Laws 13.756/2018 and 14.790/2023, and:

"any type of game that offers any kind of bet, with prizes in real or virtual assets, or that involves a random or prediction-based outcome, are not considered video games, and the companies and professionals involved in producing or distributing these activities are barred from benefiting from any advantage defined in this Law."

Law 14.790/2023 governs fixed-odds betting, the sports-betting market Brazilians call "bets," which gets none of the law's benefits. The law never uses the term "loot box." Whether a paid random reward inside an ordinary game falls under this paragraph is a matter of interpretation that neither the law nor the decree answers.

Do you need government approval to develop games in Brazil?

No. Art. 3, § 1 says: "The State will carry out the indicative age rating, with prior state authorization waived for the development and exploitation of the video games covered by this Law."

Professionals in the field, such as designers, programmers and testers (art. 7, § 1), also need no "special qualification or State license" (art. 13, § 3).

What incentives does the Brazil video game law make possible?

The law hands out no money directly. It makes the sector eligible for programs that already exist, and each keeps its own rules and approval process.

• •Rouanet Law (Law 8.313/1991): art. 12 says game development "is considered a cultural segment" under this law. Art. 18 added "production or co-production of independent Brazilian video games" to art. 18, § 3 of the Rouanet Law. Under § 1 of that article, donations and sponsorships to these projects can be deducted from income tax if "previously approved by the Ministry of Culture," within the limits of income tax law.
• •Audiovisual Law (Law 8.685/1993): art. 11 applies it to game studios. The decree (art. 6) tells Ancine to set the rules for access to these incentives and the criteria for the Audiovisual Sector Fund (Fundo Setorial do Audiovisual, FSA). According to the Presidency, Ancine will propose cutting the FSA minimum loan from R$500,000 to R$150,000 and the interest rate from TR plus 2% to TR plus 0.5% a year (TR is Brazil's reference rate). These are proposals, not rules in force.
• •Innovation: art. 8, § 2 makes game development "eligible for support in innovation, in human resources development and in culture." The law does not mention Brazil's R&D tax incentive law, the Lei do Bem (Law 11.196/2005), which keeps its own requirements.

The revenue cap in art. 8

Art. 8 creates a "special treatment modality for the promotion of video games" for businesses and individual microentrepreneurs (MEIs) with gross revenue of up to R$16,000,000 in the prior calendar year . For businesses active less than 12 months, the cap is R$1,333,334 times the months of activity. § 1 also requires an innovative business model (Law 10.973/2004) or enrollment in Inova Simples, a special startup regime.

Example: a studio opened in April 2025 and was active for 9 months that year (illustrative revenue).

The law does not spell out what concrete advantage this modality gives. The real benefit depends on each program or public call.

What changes for kids and in-game purchases?

The law also shapes game design:

• •Age rating: the rating process must take into account "the risks related to the use of microtransaction mechanisms" (art. 3, § 2).
• •In-game purchases: purchase tools "must ensure, by default, the restriction of purchases and commercial transactions by children," with parental consent (art. 17).
• •Games with chat: games aimed at children and teens that let users interact need, among other items, a reporting channel, parental supervision tools and an option to turn off interaction (art. 16).

According to the Presidency, child protection will follow the rules implementing Brazil's Digital Statute of Children and Adolescents (ECA Digital).

What the Brazil video game law changes and what it doesn't

Brazil video game law and taxes: what stays the same?

Art. 19 of the bill would have granted an "abatement of 70% (seventy percent) of the tax due" on remittances abroad tied to exploiting games in Brazil, if the amount was invested in independent Brazilian games. It was vetoed. Veto Message 168/2024 says the measure "would create a revenue waiver" without the required budget impact estimate . In the Planalto text checked on November 7, 2026, art. 19 appears as "(VETADO)."

For anyone selling through global stores, nothing changes. Internal Revenue Service (IRS) Publication 515 says "Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%" , and Brazil is not on the IRS list of US income tax treaties. On the Brazilian side, the Receita Federal (Brazil's federal tax authority) says foreign-source income of residents is subject to the carnê-leão, Brazil's monthly self-assessed tax, and US tax paid may be credited "subject to the legal limit."

The US tax guide has the platform-by-platform table. See also Roblox DevEx tax and Minecraft Marketplace withholding.

Which CNAE code should a game company in Brazil use?

Art. 7, § 4 of the Brazil video game law tells the Brazilian Institute of Geography and Statistics (IBGE) to create a "specific code" in the National Classification of Economic Activities (CNAE) for game developers. In the IBGE database checked on November 7, 2026, we found no dedicated subclass: games are listed as an activity under 6203-1/00 . These are the codes that mention games or fit studio work:

Code 5821-2/00, sometimes cited online, is "integrated book publishing and printing" in the IBGE database. It has nothing to do with games. Art. 7, § 2 applies the Simples Nacional and MEI rules to the sector "where applicable." Whether your activity fits the MEI depends on the list of permitted occupations, so check with an accountant before getting your CNPJ (Brazil's company tax ID).

When does a foreign entity (US LLC) make sense?

Founders consider a US LLC to sell on global stores, sign with US publishers or get paid in dollars. It can help, but it is not an automatic fix.

• •Withholding: an LLC does not remove US withholding on its own or create a treaty. The hub explains the W-8 forms.
• •Brazil: a member living in Brazil keeps obligations there. See our LLC guide for software companies.
• •Incentives: the Rouanet change targets "independent Brazilian video games" (art. 18), with criteria set by Ancine (Decree, art. 6, III). IP held outside Brazil may not qualify.
• •Payments: if you only need to collect from abroad, compare international payments with Stripe and PayPal.

Brazil video game law checklist for studios

1. •Confirm under art. 5 that your product is a video game, with no betting or prizes.
2. •Register the CNPJ with the subclass that matches your main activity (6203-1/00 or 6201-5/01).
3. •Choose the tax regime with your accountant.
4. •Check the art. 8 cap and whether you meet a § 1 criterion.
5. •Map the Rouanet Law, the Audiovisual Law, the FSA and innovation calls.
6. •Restrict purchases by children by default (art. 17) and apply art. 16 if your game has chat.
7. •Submit the right tax form to each US store and keep the withholding statements.
8. •Report foreign income in Brazil and claim the credit within the legal limit.

Related articles

• •US tax for Brazilian creators and developers: guide
• •Roblox DevEx tax: US royalty withholding
• •Wyoming LLC for non-residents: complete guide
• •Delaware LLC for Brazilians: complete guide

Disclaimer

This material is informational and does not replace an analysis of your case. Access to incentives depends on each program and on the rules set by Ancine and the Ministry of Culture. US withholding, the tax credit and the classification of an LLC depend on the form submitted, tax residence and the corporate structure. No promise of results is made.

Talk to a specialist: OffshoreProz reviews the structure and tax documentation of game studios and developers with foreign income. Schedule a conversation.