# Brazilian vehicle and commerce tax regulations

> Developing situation record from CLSTR: https://clstr.news/situations/brazilian-vehicle-and-commerce-tax-regulations
> Updated: 2026-10-19T14:43:04.000Z. Sources: 8. Developments: 2.

Brazil is undergoing changes to various tax and regulatory frameworks affecting vehicle ownership and commerce. Under Constitutional Amendment 137/2025, a national tax immunity has been established for land vehicles at least 20 years old, preventing states from collecting IPVA on these protected vehicles starting in 2026. While this provides a national minimum threshold, individual states retain the authority to implement local laws for different age brackets or exemptions.

In a separate legislative development, a proposal in the Chamber of Deputies seeks to grant IPI exemptions for street vendors purchasing specific new utility vehicles, such as pickups and cargo vans, provided they meet registration and association requirements. Additionally, local efforts in Londrina aim to update municipal codes to regulate street commerce, including the use of sidewalks and fixed trailer locations.

## Timeline

### 2026-10-19: Brazil proposes tax exemptions and regulatory changes for street vendors

Brazil is considering new measures to support street vendors, including federal IPI tax exemptions for utility vehicles and municipal regulatory updates in Londrina to improve working conditions.

3 sources. https://clstr.news/cluster/brazil-proposes-tax-exemptions-and-regulatory-changes-for-street-vendors

### 2026-10-16: Brazil implements national tax immunity for older vehicles

Brazil's Constitutional Amendment 137/2025 introduces national IPVA immunity for certain vehicles aged 20 years or older, while state-specific tax calendars and rules still apply to other vehicles.

5 sources. https://clstr.news/cluster/brazil-implements-national-tax-immunity-for-older-vehicles

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Cite as: Brazilian vehicle and commerce tax regulations. CLSTR, https://clstr.news/situations/brazilian-vehicle-and-commerce-tax-regulations