Rapporteur of the text, the federal deputy presents a new opinion for vote on a special committee
The federal deputy (PP-AL) presented this Wednesday (16.Jul.2025) a new report on income tax reform. One of the main changes in this version was the resumption of the reducer of the incidence of minimum taxation on dividends. Here’s (PDF – 356 kb).
The (PT) government had sent the initial text with the determination of the reducer. Lira took up when presenting her 1st opinion, by saying that the IRS did not send sufficient data on this category
Lira said in presenting the latest version of the report that the tax authorities sent the necessary data, which motivated the resumption of the measure. The text is under review on the House Special Commission for the theme. It should be voted later this morning.
This reducing income tax will focus on dividends of individuals who have companies. The idea is that there is no excess of the tax burden.
The lock will be applied when the sum of taxes paid by the legal entities (IRPJ + CSLL) and Physics (IRPF) exceed certain limits:
- 34% for companies in general;
- 40% for insurers;
- 45% for financial institutions.
Dividend is money received from the positive results of a company. Income reform states that there must be extra taxation of this category for those with total income from R $ 600 thousand per year.
The business community assessed that the reduction of the reducer would increase its tax burden, which would impair operating results.
The new Lira report also added a device to determine that profits and dividends with distribution until December 31 2025 will not be subject to the taxation of the new income tax.
Income Reform
The Lula government wants to completely exempt those who receive up to $ 5,000 per month. There will be 20 million people affected, according to data from the Ministry of Finance.
Currently, they fail to pay citizens with income up to R $ 3,036 per month.
To compensate for losses, the idea is to add an extra tax to those who earn from $ 50,000 per month in some collection categories.
This is one of Lula’s main attacks during his 3rd term. The increase in the IR exemption range is a promise since the 2022 election campaign.
The measure gained even more traction after the president and his allies began to invest in the speech of “rich x poor” in the sights of the 2026 elections.
Lira was chosen to report the project in the House for her political experience. He was president of the house during the first 2 years of the Lula administration and was a fundamental figure for the approval of the tax reform of consumption.
Understand the difference between the reforms of:
- consumption – Unifies taxes on goods and services (such as ICMS, ISS, PIS/COFINS), aiming to make taxation more transparent and efficient;
- income – Changes taxes on salary, profits and investments.
