Brazil Bill Proposes Income Tax Deductions for Fitness Expenses

The Brazilian Chamber of Deputies is analyzing Bill 2469/2026, authored by Federal Deputy Capitão Augusto (PL-SP), which proposes allowing deductions for fitness-related expenses from the Individual Income Tax (IRPF).

The bill aims to treat physical activity as a form of preventive healthcare to reduce the burden and costs of treatments and hospitalizations within the Unified Health System (SUS). Under the proposal, taxpayers could deduct up to R$ 3,000 annually for their own expenses, with an additional deduction of up to R$ 1,500 per registered dependent.

Eligible expenses include gym memberships, personal trainers, and exercise equipment. To validate these deductions with the Federal Revenue, strict documentation is required, including invoices containing the CPF of the user and the CPF or CNPJ of the service provider or vendor.

Additionally, the bill allows municipalities and the Federal District to reduce the Service Tax (ISS) for gyms and fitness centers to a minimum of 2%. In exchange for this tax reduction, participating establishments would be required to reserve at least 10% of their capacity for social pricing or community service.