Sector

Taxes

Benefits

Term

Details

Events & tourism

PIS-Pasep, Cofins, CSLL and IRPJ

Zero rates on services such as party and event houses, theaters, cinemas, event management, lodging facilities, tourism agencies, theme parks, cruises, tour operators, bars, restaurants, and the like.

60 months from March 2022.

Sales made at a 0% rate of PIS/Pasep and Cofins prevent the seller from being entitled to credits from such transactions.

Air transport

PIS-Pasep and Cofins

Zero rates on taxes on revenues from scheduled air transport of people.

As of January 1, 2023, applicable to taxable events taking place until December 31, 2026.

During this period, taxpayers will not be entitled to credits from contributions levied on transactions related to scheduled air transport. 

Fuels

PIS-Pasep, Cofins, PIS-Pasep-Importação and Cofins-Importação

Zero rates on diesel, biodiesel and liquefied petroleum gas transactions.

Until December 31, 2023. 

-

Petrochemicals 

PIS-Pasep and Cofins

Suspension of payments of contributions on domestic acquisitions and on imports of petroleum, naphtha inputs and other aromatic compounds made by refineries. 

Until December 31, 2023.

Converted into a zero-tax rate once the benefit is used for fuel production, in which case the provisions of article 22 of Law No. 11,945/2009 apply to the company that acquires the good on which the tax has been suspended.