Brazil: Expansion of tax incentives for exports

Complementary Law No. 216/2025

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November 20, 2025

Complementary Law No. 216/2025 (published on July 29, 2025) established the "Acredita Exportação Program" to enhance exports, and included the following measures:

  • Extended the REINTEGRA program to micro- and small enterprises, allowing them to calculate federal tax credits of 0.1% to 3% on export goods' gross income, effective August 1, 2025, to December 31, 2026
  • Broadened the PIS/COFINS suspension regime to cover export-related services, effective until December 31, 2026


For more information, contact a KPMG tax professional in Brazil:

Vanessa Baroni | vanessafonseca@kpmg.com.br

Wilson Mencaroni | wmencaroni@kpmg.com.br

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