Tax Benefits and Differentiated Treatments

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It is important to highlight that the new taxes will be determined by three types of rates: the standard rate (as a reference), the reduced rate (with a 60% reduction in the value of the standard rate) and the zero rate.

The following sectors benefit from the reduced rate:

education services;
health services;
medical and accessibility devices for people with disabilities;
medicines and basic menstrual health care products;
public road, rail and waterway passenger transport services, of an urban, semi-urban, metropolitan, intermunicipal and interstate nature;
agricultural, fishing, forestry and extractive plant products in natura;
agricultural inputs, food intended for human consumption and personal hygiene products;
national artistic, cultural, journalistic and audiovisual productions.
It was also defined that the Complementary Law may grant exemption for transport services and a reduction to zero of rates for medical devices and medicines, for horticultural products and for the education sector, the latter in relation only to the CBS.

Through an agglutinative amendment, the activities gambling data singapore benefiting from the Events Sector Recovery Program (Perse) were also preserved with regard to the CBS rate 0 until February 2027.

selective tax
We will also have the Selective Tax, levied by the Union, which will serve as an extra-fiscal tool and will be levied on goods and services that are harmful to health and the environment, such as cigarettes and alcoholic beverages. Tax selectivity is applied precisely to discourage the consumption of certain goods, services or rights that are understood to be harmful to society.

The legislation that will regulate it may have a tax base in different phases of the production chain and will also be required in import operations.

The details of the charge and the products that will be discouraged by the selective tax will be defined later, via provisional measure, and the proceeds of the collection will be shared between the Union, States and Municipalities.