In Brazil, a ticket is more than an access contract: it's a quota reserved by law, a tax document in some municipalities, and the basis for calculating what ECAD charges. Before opening sales, three decisions leave no room for improvisation: how many tickets go to meia-entrada, which municipality collects the ISS, and when the music needs licensing.
What permits does an event need in Brazil, and who issues them?
The answer will disappoint anyone hoping for a single procedure: there's no federal licence for staging an event in Brazil. Decree No. 13,108 of 31 August 2026 governs how tickets are sold, not who can open the doors. Article 1 makes this clear when it sets out its scope: it regulates Lei No. 8.078 «quanto a medidas de proteção do consumidor na comercialização de ingressos» (regarding consumer protection measures in ticket sales). The venue and event licence is granted by the prefeitura (city council), while fire safety inspections fall to each state's fire brigade.
It's worth looking at a specific case, because the rules change from city to city. São Paulo's Secretaria Municipal de Urbanismo e Licenciamento requires the Alvará de Autorização para Eventos Temporários (Temporary Event Authorisation Permit) whenever a public, temporary event draws «mais de 250 pessoas» (more than 250 people), whether on public or private land, vacant lots, streets, squares, viaducts or parks. The permit has a «duração limitada ao máximo de 6 (seis) meses, renovável por igual período, por mais uma única vez» (maximum duration of six months, renewable once for an equal period), based on Articles 5 and 24 of municipal Decree No. 49.969/2008 and Portaria 039/2020/SEL.G.
That 250-person threshold is municipal, not national. A festival in Salvador, Recife or Porto Alegre answers to its own prefeitura's rules and its own state's fire brigade. The practical upshot for a foreign promoter is one of timing: licences must be sought city by city, each with its own deadlines, whereas the ticket-selling obligations — those set out in the federal decree — are the same across the whole country.
How is the 40% meia-entrada quota calculated?
On the total number of tickets available to the general public for each event. Lei No. 12.933 of 26 December 2013 sets out in Article 1, § 10 that the entitlement «é assegurada em 40% (quarenta por cento) do total dos ingressos disponíveis» (is guaranteed at 40% of the total tickets available). Decreto No. 8.537 of 5 October 2015 defines the base more precisely in Article 9: «quarenta por cento do total de ingressos disponíveis para venda ao público em geral, em cada evento» (40% of the total tickets available for sale to the general public, for each event).
Two rules in the decree shape how the inventory is configured. The first appears in the sole paragraph of Article 9: tickets sold exclusively to members of sports organisations don't count towards the base. The second, in Article 10, is the one that most surprises anyone planning a ticket-release schedule: meia-entrada tickets «deverão ser reservados aos beneficiários a partir do início das vendas até quarenta e oito horas antes de cada evento» (must remain reserved for beneficiaries from the start of sales until 48 hours before each event).
In other words: the 40% isn't a quota that can be sold off whenever it suits. It's locked from the first minute of sales and only released to the general public in the final 48 hours. A system that sells this stock in the first release batch breaches Article 10, even if it ends up selling 40% to genuine beneficiaries.
And there's a practical penalty that turns transparency into an interface requirement. Article 11 requires venues, production companies and promoters to publish «de forma clara, precisa e ostensiva» (clearly, accurately and prominently) the total number of tickets and the number available to meia-entrada beneficiaries «em todos os pontos de venda de ingresso, sejam eles físicos ou virtuais» (at every point of sale, physical or online), plus a sold-out notice. Its sole paragraph closes the loop: without that information, the benefit is guaranteed «independentemente do percentual referido» (regardless of the percentage in question). Failing to publish the counter doesn't protect the discounted allocation — it wipes it out.
Who is entitled to meia-entrada, and with what documentation?
Four groups qualify, each with different documentation, plus a separate regime for older people. Article 1 of Lei 12.933/2013 entitles students to pay «metade do preço do ingresso efetivamente cobrado do público em geral» (half the price charged to the general public). Its § 8 extends the benefit to «pessoas com deficiência, inclusive seu acompanhante quando necessário, sendo que este terá idêntico benefício» (people with disabilities, including their companion when necessary, who receives the identical benefit), and § 9 covers «jovens de 15 a 29 anos de idade de baixa renda» (low-income young people aged 15 to 29) registered with the Cadastro Único whose family income is no more than two minimum wages a month.
| Beneficiary | Supporting document | Legal basis |
|---|---|---|
| Student | CIE shown when buying and at the door | Art. 3, Decreto 8.537/2015 |
| Low-income young person aged 15–29 | Identidade Jovem plus photo ID | Art. 5, Decreto 8.537/2015 |
| Person with a disability | Benefício de Prestação Continuada card or INSS document | Art. 6, I and II, Decreto 8.537/2015 |
| Necessary companion | Same benefit as the person with a disability | Art. 1, § 8, Lei 12.933/2013 |
| Person aged 60 or over | The decree doesn't regulate how this is evidenced | Art. 23, Lei 10.741/2003 |
Two details affect scheduling and the checkout flow. § 6 of Article 1 states that the Carteira de Identificação Estudantil (Student ID Card) «será válida da data de sua expedição até o dia 31 de março do ano subsequente» (is valid from its date of issue until 31 March of the following year): in February and March, two generations of CIE cards are valid at once. And § 1 states that the benefit «não será cumulativo com quaisquer outras promoções e convênios» (cannot be combined with other promotions or agreements). A promo code stacked on top of a meia-entrada ticket is a consumer-law issue, not a commercial courtesy.
The case of older people deserves a warning. Article 23 of Lei No. 10.741 of 1 October 2003, the Estatuto da Pessoa Idosa (Elderly Statute), guarantees «descontos de pelo menos 50%» (discounts of at least 50%) on tickets for artistic, cultural, sporting and leisure events, and sets no quota at all. Lei 12.933/2013, by contrast, lists older people among its beneficiaries and subjects meia-entrada to the 40% cap. Neither text explains how the two rules interact: this is our own reading, and the prudent approach is to treat the Estatuto's discount as an uncapped right until an official administrative position is published.
What taxes apply to ticket sales in Brazil?
ISS, payable in the municipality where the venue is located. Article 1 of Lei Complementar No. 116 of 31 July 2003 subjects the services listed in its schedule to the tax, and item 12 covers «diversões, lazer, entretenimento e congêneres» (entertainment, leisure and similar activities): 12.01 covers «espetáculos teatrais» (theatrical performances), 12.07 covers «shows, ballet, danças, desfiles, bailes, óperas, concertos, recitais, festivais e congêneres» (shows, ballet, dance, parades, balls, operas, concerts, recitals, festivals and the like), 12.08 covers «feiras, exposições, congressos e congêneres» (fairs, exhibitions, conferences and the like), and 12.11 covers «competições esportivas» (sporting competitions).
The place-of-taxation rule is the one that trips up touring promoters. Article 3, XVIII places the tax «da execução dos serviços de diversão, lazer, entretenimento e congêneres, no caso dos serviços descritos nos subitens do item 12, exceto o 12.13, da lista anexa» (where the entertainment, leisure and similar services are carried out, for the services listed under item 12, except 12.13). Translated into budgeting terms: ten concerts in ten cities means ten municipalities claiming tax, each potentially at a different rate. Only event production, under subitem 12.13, is taxed at the service provider's registered address.
| Item | Verifiable figure | Legal basis |
|---|---|---|
| ISS calculation base | «o preço do serviço» | Art. 7, LC 116/2003 |
| Maximum rate | 5% | Art. 8, II, LC 116/2003 |
| Minimum rate | 2% | Art. 8-A, added by LC 157/2016 |
| Competent municipality | Where the event takes place (item 12, except 12.13) | Art. 3, XVIII, LC 116/2003 |
| CBS and IBS in 2026 | 0.9% and 0.1% | Art. 125 of the ADCT, EC 132/2023 |
The floor and ceiling are both set out explicitly: Article 8, II fixes «demais serviços, 5% (cinco por cento)» (other services, 5%) as the maximum, and Article 8-A, added by Lei Complementar No. 157 of 29 December 2016, states that «a alíquota mínima do Imposto sobre Serviços de Qualquer Natureza é de 2% (dois por cento)» (the minimum rate of the Tax on Services of Any Nature is 2%).
There's also a local obligation that almost no foreign provider plans for: in some municipalities, the ticket itself is a tax document requiring prior authorisation. The Prefeitura de São Paulo runs the Sistema de Diversões Públicas e Eventos (Public Entertainment and Events System), where the provider requests authorisation to use the tickets and declares the data needed to calculate the ISS and the TFE. It covers «prestadores de serviços de diversões públicas obrigados a emitir bilhetes de ingresso» (public entertainment service providers required to issue tickets), including those not based in the municipality and those registered under Simples Nacional, under Articles 34 to 46 of Decreto No. 53.151/2012 and Instrução Normativa SF/SUREM No. 12/2023. One-off events are authorised before the event and declared afterwards via a borderó (settlement report); recurring ones are declared by the 10th of the following month. The municipal rate is set out in Lei No. 13.701 of 24 December 2003, which is worth checking in its current version before setting the box-office price.
What changes with the 2026 tax reform
2026 is a trial year. Article 125 of the ADCT, introduced by Emenda Constitucional No. 132 of 20 December 2023, states that «em 2026, o imposto previsto no art. 156-A será cobrado à alíquota estadual de 0,1% (um décimo por cento), e a contribuição prevista no art. 195, V (…) será cobrada à alíquota de 0,9% (nove décimos por cento)» (in 2026, the tax under Art. 156-A will be charged at a state rate of 0.1%, and the contribution under Art. 195, V will be charged at a rate of 0.9%). Its § 4 adds a safety valve: those who meet the accessory obligations of these taxes «poderão ser dispensados do seu recolhimento, nos termos de lei complementar» (may be exempted from payment, under terms set by complementary law). The law that created both taxes is Lei Complementar No. 214 of 16 January 2025.
There's one more relevant piece in the same constitutional text. Article 9, § 1, XII of EC 132/2023 includes «produções artísticas, culturais, de eventos, jornalísticas e audiovisuais nacionais, atividades desportivas e comunicação institucional» (national artistic, cultural, event, journalistic and audiovisual productions, sporting activities and institutional communication) among the goods and services whose rates are cut by 60%. The exact figure for each transaction depends on complementary legislation and regulations still to come: the Constitution sets the direction, not the final amount.
What must be paid to ECAD for the music at an event?
A percentage that isn't fixed by law, paid before the show. Lei No. 9.610 of 19 February 1998 is unambiguous in Article 68: «sem prévia e expressa autorização do autor ou titular, não poderão ser utilizadas obras teatrais, composições musicais ou lítero-musicais e fonogramas, em representações e execuções públicas» (without the author's or rights holder's prior, express authorisation, theatrical works, musical or lyrico-musical compositions, and phonograms may not be used in public performances). Its Article 99 requires collecting societies to maintain «um único escritório central para a arrecadação e distribuição» (a single central office for collection and distribution): that office is ECAD.
The promoter's obligations are split across two paragraphs of Article 68. § 4 requires that, «previamente à realização da execução pública, o empresário deverá apresentar ao escritório central (…) a comprovação dos recolhimentos relativos aos direitos autorais» (before the public performance takes place, the promoter must submit to the central office proof of the copyright payments made). § 6 adds the follow-up duty: handing over, «imediatamente após a execução pública ou transmissão, relação completa das obras e fonogramas utilizados» (immediately after the public performance or broadcast, a complete list of the works and recordings used), with authors, performers and producers. The first is a cash-flow requirement; the second, a data one, usually settled with a signed setlist.
The actual amount comes from ECAD's own price table, not from the law, and that has a history behind it. On 20 March 2015 the Conselho Administrativo de Defesa Econômica (Brazil's antitrust authority) fined ECAD and six collecting societies for «fixação conjunta de valores a serem pagos pela execução pública de obras musicais, lítero-musicais e fonogramas» (jointly setting the fees payable for the public performance of musical, lyrico-musical works and phonograms), in case 08012.003745/2010-83, with fines of roughly 6.4 million reais for ECAD and 5.3 million for each society. The actual calculation still lives in the collective-management system's own regulations.
Two rules from that regulation have a direct impact on the budget. The Regulamento de Arrecadação (Collection Regulation) published by SICAM, one of the societies in the system, states that «a obtenção da licença para a execução pública musical deverá sempre ocorrer previamente à efetiva execução» (the licence for the public performance of music must always be obtained before the performance actually takes place) and that «os ingressos de cortesia ficam limitados a 10% (dez por cento) do total dos ingressos vendidos» (complimentary tickets are capped at 10% of total tickets sold). If your guest list goes over that 10%, the excess doesn't reduce the calculation base.
For events with no admission charge, there's case law to go on. The Tribunal de Justiça de Santa Catarina, in appeal 0010161-74.2011.8.24.0023, decided on 3 October 2016, applied 10% of the festival's budget when no entry fee is charged, and a percentage of the show's gross takings when it is. The structure is simpler than Spain's, where SGAE and AGEDI-AIE coexist, and more centralised than Portugal's, as described in our guide on how to sell tickets in Portugal: in Brazil, there's just one collection point.
What does Decree 13,108/2026 require of ticket sellers?
Seven duties, rolled out on a staggered timeline. Decreto No. 13.108 of 31 August 2026 implements the Código de Defesa do Consumidor (Consumer Protection Code) for ticket sales and excludes sporting events: Article 1 specifies that it doesn't apply to sales «para eventos esportivos, de que trata a Lei nº 14.597, de 14 de junho de 2023» (for sporting events, as covered by Lei No. 14.597 of 14 June 2023). Article 26 splits the effective dates between the publication date and the following twenty days, as explained in our analysis of the decree's staggered rollout.
Four articles bear directly on ticketing software. Article 14 requires informing the buyer «sobre a sua posição na fila virtual, o quantitativo estimado de usuários à sua frente» (of their position in the virtual queue, and the estimated number of users ahead of them). Article 17 grants that «o consumidor poderá transferir a titularidade do ingresso a terceiro, sem ônus, mediante procedimento disponibilizado pelo comercializador primário» (the consumer may transfer the ticket to a third party, free of charge, through a process provided by the primary seller). The sole paragraph of Article 15 requires storing «pelo prazo mínimo de dois anos, os dados desagregados de vendas» (disaggregated sales data for a minimum of two years). And Article 8 declares abusive «qualquer prática que reduza ou dificulte o acesso ao benefício da meia-entrada» (any practice that reduces or hinders access to the meia-entrada benefit): a website that buries the 40% quota three clicks deep is no longer just a usability problem.
The official notice from the Ministério da Justiça e Segurança Pública (Ministry of Justice and Public Security) sums up the primary seller's remaining duties: showing the total price with fees broken down from the very first contact, blocking bulk purchases made for abusive or speculative purposes, disclosing the total number of tickets available including discounted ones, and offering accessible cancellation channels. Resale platforms must make clear that they aren't the official channel and flag when a ticket is sold above face value. Controlling that flow is the same job described in our guide to access control and validation, except here traceability starts at the shopping cart.
When must a ticket be refunded in Brazil?
In two scenarios that shouldn't be confused. The first is the right of withdrawal under Article 49 of Lei No. 8.078 of 11 September 1990: «o consumidor pode desistir do contrato, no prazo de 7 dias a contar de sua assinatura ou do ato de recebimento do produto ou serviço, sempre que a contratação (…) ocorrer fora do estabelecimento comercial» (the consumer may withdraw from the contract within seven days of signing it or receiving the product or service, whenever the purchase takes place outside a commercial establishment). Its sole paragraph adds that amounts paid «serão devolvidos, de imediato, monetariamente atualizados» (must be refunded immediately, adjusted for inflation). An online sale falls under this rule.
The second is cancellation or postponement. Article 20 of Decreto 13.108/2026 guarantees the consumer «a restituição integral dos valores pagos, incluídas as taxas acessórias incidentes sobre o ingresso» (full reimbursement of amounts paid, including any additional fees charged on the ticket). The service fee isn't excluded, and that's the detail with the biggest impact on a sales channel's bottom line.
It's also worth checking Article 39, I of the Código de Defesa do Consumidor, which bans «condicionar o fornecimento de produto ou de serviço ao fornecimento de outro produto ou serviço» (making the supply of one product or service conditional on the supply of another). Bundles that force buyers to take out insurance or pay a printing fee to complete a purchase fall into that category. Compared with Spain's returns policy or the Mexican rules described in our guide to taxes and permits for selling tickets in Mexico, the Brazilian system is more generous to the buyer on one specific point: the refund covers add-ons too.
And what does Futura Tickets cover?
It's worth separating what a provider can solve from what remains the organiser's responsibility. The municipal licence, ticket authorisation within the municipal tax system, the advance payment to ECAD and the borderó declaration are all tasks for the organiser or their accountant in Brazil: no software replaces them.
Futura Tickets is a Spanish SaaS ticketing platform for professional organisers, selling in 9 languages across 11 country domains. Three features line up well with the Brazilian framework. With Futura Tickets, the attendee database belongs 100% to the organiser, which makes it easier to keep the disaggregated sales data required by the sole paragraph of Article 15 of the decree. The Futura Tickets app validates a QR code in 1–2 seconds, which matters when CIE or Identidade Jovem documents need checking on the door. And in the secondary market, Futura Tickets lets organisers set a price cap — say, 110% of face value — and charge a commission on every resale, a model aligned with the transparency duties the decree places on resale. You can compare this against the rest of the ticketing software available.
Checklist before opening sales in Brazil
Eight checks. All of them need doing before the first release goes live.
Lock the 40% and don't touch it until 48 hours before. This is Article 10 of Decreto 8.537/2015. A quota sold off in the first release batch breaches the rule, even if the final percentage adds up correctly.
Publish the counter at every point of sale. Total tickets, tickets available to beneficiaries, and a sold-out notice, both offline and online. Without it, the sole paragraph of Article 11 strips away your cap.
Decide which document you'll accept for each group. CIE valid until 31 March of the following year, Identidade Jovem with photo, INSS documentation, or the Benefício de Prestação Continuada card.
Check the ISS rate in every municipality on the tour. Between 2% and 5%, and due where the event takes place, not where your company is based.
Find out if the ticket needs prior tax authorisation. In São Paulo, it's requested through the Sistema de Diversões Públicas e Eventos before the event, with the borderó declared afterwards.
Pay ECAD before the show and keep proof of payment. Article 68, § 4 of Lei 9.610/1998 requires this in advance; § 6 requires the list of works afterwards.
Cap complimentary tickets at 10% of tickets sold. Beyond that percentage, the excess doesn't reduce the copyright calculation base.
Check the purchase flow against the decree. A visible virtual queue, total price with fees shown from the first contact, free ticket transfers, and full refunds including fees.
Conclusion
Brazil has organised ticket sales into layers that don't overlap: a 2013 law and its 2015 decree for the mandatory discount, a 2003 complementary law for the municipal tax, a 1998 law for copyright, and a 2026 decree for the purchase process. Almost everything it requires can be checked against a specific article, and the two costliest traps are local: ISS is paid city by city, and a ticket can be a tax document that needs authorisation before it even exists. The 40% meia-entrada, by contrast, is national and leaves no room for creative interpretation: either it's locked from day one, or the law strips away your cap.
Sources
- Lei No. 12.933 of 26 December 2013, the meia-entrada benefit (Senado Federal, original publication)
- Decreto No. 8.537 of 5 October 2015, meia-entrada regulations (Senado Federal)
- Decreto No. 13.108 of 31 August 2026, ticket sales regulation (Senado Federal)
- Decreto No. 13.108/2026 record with official publications (LexML Brasil)
- Official notice on the new rules for buying and reselling tickets (Ministério da Justiça e Segurança Pública)
- Lei Complementar No. 116 of 31 July 2003, ISS and the list of services (Senado Federal)
- Lei Complementar No. 157 of 29 December 2016, the 2% minimum rate (Senado Federal)
- Emenda Constitucional No. 132 of 20 December 2023, tax reform (Senado Federal)
- Lei Complementar No. 214 of 16 January 2025, establishing the IBS and the CBS (Senado Federal)
- Lei No. 9.610 of 19 February 1998, copyright and the escritório central (Senado Federal)
- Lei No. 8.078 of 11 September 1990, the Código de Defesa do Consumidor (Senado Federal)
- Lei No. 10.741 of 1 October 2003, the Estatuto da Pessoa Idosa (Senado Federal)
- Sistema de Diversões Públicas e Eventos, ticket authorisation and ISS (Prefeitura de São Paulo)
- Alvará de Autorização para Eventos Temporários (Secretaria Municipal de Urbanismo e Licenciamento de São Paulo)
- Lei No. 13.701 of 24 December 2003, São Paulo municipal ISS (Catálogo de Legislação Municipal)
- Regulamento de Arrecadação for musical collective management (SICAM)
- ECAD and six associations fined for cartel conduct, case 08012.003745/2010-83 (CADE)
- Appeal 0010161-74.2011.8.24.0023 on copyright at the Carnaval da Ilha (Tribunal de Justiça de Santa Catarina)