Rapporteur Renan Calheiros defended an agile process, without changes that would force the project to return to the Chamber
The (Economic Affairs Committee) votes this Tuesday (Nov 4, 2025) on the PL report (Bill) that establishes exemption from IR (Income Tax) for those earning up to R$5,000 per month. PL no. is also scheduled to be deliberated in plenary on Wednesday (Nov 5).
The text, authored by the federal government, was unanimously approved by deputies on October 1st. Here is it (PDF – 173 kB).
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In addition to establishing exemption for those who earn up to R$5,000 per month, the proposal determines the gradual reduction of the IR rate for those who earn from R$5,000 to R$7,350.
As compensation for the tax waiver, the project establishes taxation of profits and dividends at source for distributions exceeding R$50,000. It also determines the creation of a “minimum tax” of up to 10% for people with an annual income of more than R$600,000.
The project was debated in 4 public hearings at the request of the rapporteur, the senator (MDB-AL), who defended an agile process, which would force the project to return to the .
Until the publication of this report, records were presented by senators who are part of the CAE.
Fintechs e bets
Also on the CAE’s agenda is the PL that increases the CSLL (Social Contribution on Net Profit) rates that apply to some financial institutions, with emphasis on the increase in taxation of fintechs.
The , by Calheiros, also increases the government’s participation in the net revenue from fixed-odd bets, known as bets, from 12% to 24%. Here is the project (PDF – 129 KB).
Furthermore, the project establishes the Pert-Baixa Renda (Tax Regularization Program for Low-Income Individuals) and allows residents or domiciled abroad to claim differences in taxation.
Rapporteur of the matter, the senator (MDB-AM) presented two amendments.
