Brazil proposes tax deductions for hearing aid expenses

A new legislative proposal in the Brazilian Chamber of Deputies, Project of Law 3032/26, seeks to allow individuals to deduct expenses related to the purchase, adaptation, and maintenance of hearing aids from their Personal Income Tax (IRPF).

Proposed by Arlindo Chinaglia, the bill suggests an annual deduction limit of up to R$ 10,000 per person with hearing impairment. The author argues that this would provide parity with orthopedic prostheses, which are already eligible for tax deductions. To offset the resulting loss in revenue, the measure would require compensation through cuts in other tax benefits. The project must pass through several commissions, including Finance and Taxation and Constitution and Justice, before being sent to the Senate.