See all taxes and fees that Lula government has increased since

Since the beginning of the third term of President Luiz Inacio Lula da Silva (PT), from January 2023, the executive seeks to balance the public accounts and tries to fulfill the tax goal mostly through a tip: the increase in revenue.

Since then, the efforts have been focused on reversing tax incentive decisions, increasing the incidence of existing taxes and creating new taxes – ranging from the “blouses fee” to BETS charging.

According to a survey made by CNNthe Lula government has adopted at least 25 measures to increase collection in this period of almost three years, which reaches a moment of tension between the three powers due to the recent invested with the discharge of the IOF (Tax on Financial Operations).

See the list below:

2023

• Tax Credits: Publication of MP 1202, which previously determined the end of the Perse (event sector aid program created during the pandemic), but was eventually dehydrated after pressure from Congress and, in the end, establishes “only” limits for the compensation of tax credits resulting from court decisions;
• PIS/COFINS INCREASE: The government reversed the decision that imposed reduced PIS/COFINS rates in January 2023, but the decision was then overturned by Congress; However, in October 2024 the Supreme Federal Court (STF) validated the Executive Decree and reestablished the measure;
• Exclusive and offshore investment funds: In November 2023, a new taxation for exclusive and offshore investment funds was established, with a 15% charge for Long -Term IR (Income Tax), or 20% in short -term funds, up to one year;
• IPI (Tax on Industrialized Products) for firearms: October 2023 decree raised the IPI charging, with firearm incidence from 29% to 55% and, for ammunition and related cartridges, from 13% to 25%;
• Limitation of JCP (Interest on equity): The government restricted JCP’s tax benefits, with measures that limited the calculation basis and prohibited the structures that allowed higher deductions;
• Carf Quality Vote (Board of Board of Fiscal Resources): The government has achieved the recreation of Carf’s quality vote, one of the measures considered most important to increase the collection, because before many tied cases were decided in favor of the taxpayer, but now the farm gets the decision to its advantage and with that the credits are not charged; The government estimates collection of about $ 60 billion per year;
• ICMS (Tax on Circulation of Goods and Services): The government has issued a provisional measure in which ICMS establishes outside the PIS/COFINS credits calculation basis.

2024

• Fuels: The government resumed the full collection of PIS/COFINS for the government resumed the full collection of PIS/COFINS for fuel;
• IRPJ and CSLL: The new year also marked the end of the IRPJ and CSLL exemption on tax benefits, such as ICMS grants and presumed credit, which began to integrate the taxable calculation basis;
• Blouses rate: The law that establishes the taxation of 20% on international purchases over US $ 50 entered into force on August The name alludes to the “blouses” that some Brazilians buy in foreign companies that offer much lower prices than those practiced on the domestic scene, such as Shein, Shopee and Amazon;
• Multinational taxation: The minimum charge of 15% on multinational profits in the country with annual revenues equal to or greater than 750 million euros in at least two of the last four years was established.

2025

• BETS Taxation: From January 1 this year, the regulated frame of fixed quota bets in Brazil was established, as in the case of “Bets”, companies that offer online sports bets; Each company had to pay the government granting $ 30 million to be able to operate in the country, and meet a number of requirements; Initially the legalized sites were charged 12% on gross revenues, plus 15% IRPJ and CSLL (with 10% overcharges over R $ 240 thousand), 9.25% over gross revenue (non -cumulative regime), ISS (service tax) ranging from 2% to 5% and inspection rate ranging from 0.17% to 0.30% – the total tax burden is around 50%;
• Reoning of the sheet: After a long discussion throughout 2023 and 2024, the government was able to pass the gradual reoneration of the payroll of private sector and payroll employees of the municipalities, which had been “gone” in 2011 and the charges ranged from 1% to 4.5%; The return of the collection is valid from January 1, 2025 and will be gradual until 2028, when the incidence will be 20% again – a tax rate that was charged until 2011;
• End of Perse (Emergency Program for the Resumption of the Event Sector): The government tried to end the Perse, created to serve the tourism and event sector during the COVID-19 pandem stoppage, with the creation of MP 1202/2024, but after strong pressure from the productive sector, there was negotiation and the program only ended in March 2025, when the budget ceiling established by $ 15 billion was reached.

In addition to the above measures, the government has recently adopted two actions to relieve public accounts and increase the collection to reach the zero deficit goal: the decree that increases the IOF and MP with other compensations amid the imbroglio created in the first alternative.

IOF (which is worth the decision of Moraes)

• Credit/Debit Cards: The IOF tax rate for international purchases via credit or debit cards rose from 3.38% to 3.5%;
• Exchange operations: The rate for the purchase of currency in kind was from 1.1% to 3.5%, as well as the sending of resources abroad that are not detailed; Already the shipments abroad for investments follow with a rate of 1.1%, after negative repercussion of the market in case of increased collection;
• Credit to Companies: The daily rate for daily transactions doubled from 0.0041% to 0.0082%, while a fixed rate of 0.38% was established for companies in general, including those framed in Simples Nacional;
• Life insurance: IOF is now 5% on monthly contributions over R $ 300 thousand in survival coverage life insurance plans, such as the VGBL (free benefit generator); From 2026, the tax will be levied on contributions that exceed R $ 600 thousand, regardless of which were deposited in one or several institutions;
• FIDC (Credit Rights Investment Funds): The collection of 0.38% of IOF on the primary acquisition of FIDC quotas was instituted, except for purchases made until June 13, 2025 or in the secondary market;
• Credit Cooperatives: Credit operations with annual amount over R $ 100 million are taxed as ordinary companies;

MP 1303/2025

• End of exemption to encouraged securities: The government ended the exemption of IR (Income Tax) in encouraged securities, such as LCIs (Real Estate Credit Letters), LCAS (Agribusiness Credit Letters), CRIS (Real Estate Receivable Certificates) and CRAS (Agribusiness Receivable Certificate) and others, establishing the collection of a 5% tax on these applications;
• Higher BETS taxation: The provisional measure also establishes an increase in the BETs rate, from 12% to 18%; With the decision, sports games say that total charges raise the final rate above 50%;
• Change in CSLL: Another measure was the increase in the collection of social contribution on the net income of private insurance companies and financial institutions, from 9% to 15%;
• Changes in JCP: The government also intends to increase the collection with the increase in the JCP rate (interest on equity), which from 2026 will rise from 15% to 20%;
• Cryptors and virtual assets: The MP also foresees the standardization of IR charging on all crypto gains and virtual assets in 17.5%;