The Brazilian government published on April 6th, 2024, Law No. 14,852, known as the Electronic Games Act, whose main objective is stimulating investment in the sector.

The law regulates the development and sale of electronic games in Brazil. We highlight the following aspects of this new law:

  • The use of electronic games for entertainment or any other legal activity is permitted, as long as the age rating is correctly placed.
  • The development of electronic games is considered a cultural activity, which can benefit from tax incentives of the Audiovisual Law and the Rouanet Law.
  • Tax reduction for startups importing equipment necessary for game development.
  • Developers’ responsibility for protecting children and adolescents from inappropriate online content.
  • Creation of reporting channels to report abuses.

Campos Thomaz Advogados specializes in law and technology. We have a team available to answer any questions and provide legal advice regarding the subject of this alert.

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