Practically together with the 2026 budget proposal, the government sent a complementary bill on Friday (29) that foresees a linear cut of 10% on tax benefits granted to companies and sectors of the economy. With the objective of increasing the collection by R $ 19.76 billion in 2026, the Text was filed by the Government leader in the House, Deputy José Guimarães (PT-CE).
The initiative is considered fundamental to close next year’s budget. Even before approval, the government may account for R $ 19.76 billion in 2025. The proposal, however, needs to take effect until March 2026 to avoid cash adjustments and possible expense cuts.
Executive Secretary of the Ministry of Finance, Dario Durigan, said he is confident of approval. According to him, the theme has been treated directly between President Luiz Inacio Lula da Silva and the presidents of the House, Hugo Motta (Republicans-PB), and Senate, Davi Alcolumbre (Brazil-AP Union).
“The proposal has been discussed for many months and there is broad political understanding that the cut needs to be effective, not only symbolic. The proposal was designed to generate concrete results,” said Durigan.
The cut in the benefits will focus on tax incentives related to taxes such as Legal Entities Income Tax (IRPJ), Social Integration Program (PIS), contribution to social security financing (COFINS), Social Contribution on Net Income (CSLL), Industrialized Products Tax (IPI), employer social security contribution and import tax.
In practice, companies that currently have special regimes or reduced rates will have 10% of this limited benefit. According to the Executive Secretary of the Ministry of Finance, Dario Durigan, the limitation will occur either by increasing the basis of calculation, or by direct reduction in the fiscal incentive.
Durigan also explained that the changes will not reach constitutional benefits, which can only be changed by proposing amendment to the Constitution, such as the Manaus Free Zone, the National Simples and some instituted by law, such as the exemption of the basic basket PIS/Cofins, exemption for non -profit entities and to individuals in income tax.
The decision marks a change in the strategy of the economic team. Initially, the Planalto Palace had given up sending its own text, betting that the incentive review would be included in a project under discussion in the House, reported by Deputy Aguinaldo Ribeiro (PP-PB). However, without the formal presentation of the project by the government leader in the House, the government could not account for revenue in the 2026 budget.
Resistance
The processing in Congress tends to be challenging, with benefited sectors articulating to try to block or flexible changes.
In 2024, the volume of subsidies totaled R $ 678.4 billion, the First fall in four years. Of this total, R $ 564 billion corresponded to tax spending (amount that the government fails to raise tax benefits).
For 2026, the IRS estimates that tax spending will increase to R $ 612 billion, even with a cut of R $ 19.6 billion. For the government, the review is necessary not only to balance public accounts, but also to give more transparency to the tax system.
Other collection measures
In addition to cutting on tax benefits, the government depends on the approval of a provisional measure that raises taxes on financial investments, interest on equity (JCP) and sports bets. The expectation is to raise another R $ 20.87 billion with these measures in 2026, the same estimate presented in June, in MP Edition.
It is also planned to collect about R $ 27 billion with the Integral Transaction Program (PTI), the Attorney General of the National Treasury, which facilitates the resolution of tax disputes.
The complementary bill has four central points:
1. Reduction of incentives and benefits
The 10% cut of tax subsidies reaches six federal taxes: PIS/Pasep, Cofins, IRPJ, CSLL, Employer Social Security Contribution (including CPRB), Import Tax and IPI.
The rule applies to exemptions, reduced rates, presumed credits and special regimes. In presumed profit, the limitation only focuses on revenue that exceeds $ 1.2 million per year.
2. Standard comparison system
To calculate the impact, the government has established as a reference to full rates: Real Profit regime for IRPJ/CSLL, TIPI without IPI reductions and general PIS/COFINS (0.65%/3% tax rates in cumulative regime and 1.65%/7.6% in non -cumulative).
3. Solidarity liability in bets
The project also hardens rules against illegal bets. Banks, payment institutions and companies that mediate sites without federal license may respond jointly and severally for the taxes due. The same rule applies to those who advertise irregular operators. The IRS will be in charge of regulating the collection mechanism.
4.
They are out of the Benefits Cutting Constitutional Immunities, basic basket items, incentives granted until December 31, 2025, non -profit entities, the Minha Casa Minha Vida program, global concession ceiling benefits and rates AD REM (Fixed rates charged by liter of products such as fuel and some types of drinks).
