# Brazil Perse tax benefit regulations

> Live situation record from CLSTR: https://clstr.news/situations/brazil-perse-tax-benefit-regulations
> Updated: 2026-10-12T19:53:46.000Z. Sources: 4. Developments: 2.

The Brazilian Federal Revenue Service has provided clarification regarding the expiration of tax benefits under the Emergency Program for the Recovery of the Events Sector (Perse). 

According to Consultation Solution Cosit No. 155/2026, companies operating under the presumed profit regime were eligible to apply a zero rate for IRPJ, CSLL, PIS/Pasep, and Cofins on revenues directly related to event activities until March 2025. The benefit was terminated in April 2025 after reaching a legal limit of R$ 15 billion in tax expenditures. 

Furthermore, companies that opted for the real profit regime in 2024 were permitted to choose the presumed profit regime in 2025 to maintain Perse benefits until the March 2025 deadline, provided the choice was formalized through their first IRPJ payment.

## Timeline

### 2026-10-12: Brazil clarifies Perse tax benefit deadline for event sector

Brazil's Federal Revenue clarified that Perse tax benefits for companies under the presumed profit regime were valid until March 2025, following the program's R$ 15 billion spending limit.

2 sources. https://clstr.news/cluster/brazil-clarifies-perse-tax-benefit-deadline-for-event-sector

### 2026-09-29: Brazil's DeRE production phase set to begin October 2026

Brazil's Receita Federal has announced that the DeRE production environment for tax reform integration will officially open on October 1, 2026.

2 sources. https://clstr.news/cluster/brazils-dere-production-phase-set-to-begin-october-2026

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Cite as: Brazil Perse tax benefit regulations. CLSTR, https://clstr.news/situations/brazil-perse-tax-benefit-regulations