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Brazilian agribusiness tax and incentive developments

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2026-08-17 20:02 UTC → 2026-08-19 14:13 UTC · added removed

Recent developments in Brazil involve various tax-related matters affecting the agribusiness sector. A Federal Court in Ponta Grossa ruled that an agribusiness company is entitled to claim PIS and Cofins tax credits on products such as fertilizers, seeds, and certain grains. This decision follows changes introduced by Complementary Law (LC) 224/2025, which transitioned these products from a zero tax rate to a 10% rate. The court determined that maintaining restrictions on claiming credits despite the imposition of effective taxation “compromises the logic of non-cumulativity.” Separately, agribusiness Agribusiness companies are approaching an August 31 deadline to declare also navigating reporting requirements for research and innovation projects to access tax benefits incentives under the Lei do Bem (Law No. 11,196/2005). Companies under the Lucro Real tax regime can receive reductions have until August 31 to submit accountability reports to the Ministry of Science, Technology and Innovation (MCTI) via the Research and Development Form (FormP&D). This deadline pertains to disclosing investments and benefits utilized during the 2025 base year, rather than a new application period. Companies must detail projects, technological challenges, results, and expenditures. Eligible benefits include a reduction in IRPJ and CSLL tax calculation bases for bases—typically 60% of R&D expenses, as well as but potentially rising to 70% or 80% based on the number of researchers hired, with an additional 20% exclusion possible for projects resulting in patents or registered cultivars. Furthermore, a 50% reduction in IPI tax is available for the acquisition of laboratory and testing equipment acquisitions. equipment.

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  1. 2026-08-19 14:13 UTC Brazilian agribusiness tax and incentive developments
  2. 2026-08-17 20:02 UTC Brazilian agribusiness tax and incentive developments

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