Economic Affairs Commission will analyze a project that is under the rapporteur of Renan Calheiros
The Senate CAE (Commission of Economic Affairs) will vote on Wednesday (24.SET.2025) O, an alternative income tax exemption project for those who earn up to $ 5,000 per month.
According to the rapporteur of the measure, (MDB-AL), there is “A delay in the House” to continue the proposal of the government’s economic team. The senator’s publication was before the President of the House of Representatives (Republicans-PB), define October 1st as a date to vote on the measure in the house.
Nothing prevents 2 projects on the same theme from pending in different houses. However, there are subtle differences in the reports presented by the Federal Deputy (PP-AL) and Renan.
The senator proposes that, in addition to the exemption for those who earn up to R $ 5,000, there is a Refis, an optional regime for installment of tax debts for legal entities with debts with the IRS.
Campaign promise
One of Lula’s main promises was mentioned at least 20 times during the campaign, after he was elected and already in office:
Greater exemption in the world
Brazil will have the largest exemption range of IR (Income Tax) in the world if the limit for those who earn up to $ 5,000 is implemented. Second Made by former IRS secretary Everardo Maciel, by increasing the exemption range of IR Brazil will give more benefits than the United States and Japan.
Maciel claims to have doubts about the logic of the measure. For him, proposals for tax waiver often advance to Congress for the combination of “Chronic uncomfortable with fiscal balance and populism”.
The former secretary considers the value of the benefit in relation to GDP (Gross Domestic Product) per capita. Read below the list of countries based on the relationship between the proposed IRPF exemption limit and the per capita GDP:
Maciel stated that the average exemption range of 1994 was R $ 524.39 per month. By correcting the values by the accumulated inflation by 2025, the track would correspond to R $ 3,801.80. Brazil has an average per capita income of R $ 2,069.00, according to IBGE data of 2024.
Currently, about 45 million Brazilians pay IR (Income Tax). In 2025, they were 43,344,108 of statements, a value below expected by the IRS, which was 46.2 million. With the new exemption range up to R $ 5,000, the number of taxpayers is expected to fall close to 15 million – in the population of 213 million.
In an interview with Poder360Everardo Maciel also said that the federal government the increase in the exemption range of the IRPF (Individual Income Tax). According to him, the government project to raise the IR exemption track was “Mal drafted”. He identified in the text released by the government.
This report was produced by intern Davi Alencar under the supervision of the Chief of Writing, Brunno Kono.
