The Chamber of Deputies approved, in the early hours of this Wednesday (17), the basic text of the project that promotes a cut of around 10% in tax benefits. The Executive counts on the approval of the matter to balance the accounts in 2026.
The score was 310 to 85. The deputies analyze the highlights of the new party that could change the proposition.
The article was authored by deputy Mauro Benevides Filho (PDT-CE) and was reported by Aguinaldo Ribeiro (PP-PB).
The proposal initially focused on tax benefits now also targets bets, JCP (Interest on Equity) and CSLL (Social Contribution on Net Profit) from financial institutions.
The project aligns with the amendment to Constitutional Amendment No. 109/2021, which sets a limit of 2% of GDP (Gross Domestic Product) for federal tax benefits until 2029.
The reduction applies to incentives and benefits such as the Contribution to PIS/Pasep (Social Integration and Public Servant Asset Formation Programs) and Cofins (Contribution to Social Security Financing).
Bet taxation
The text proposes a gradual increase in taxes on bets from 12% to 15%, by reducing the portion collected. The proposal redesigns the distribution of the value earned by these companies and includes social security and health in the division. In 2026, taxation would be 13% and 14% in 2027.
The provision is also included that individuals or legal entities that advertise fixed-odd bets that are not authorized under federal legislation will be jointly and severally liable with taxpayers for the applicable taxes.
The rapporteur also holds financial and payment institutions responsible that, after formal and specific communication, fail to adopt restrictive measures and allow transactions, the purpose of which is to carry out fixed-odd bets with legal entities that have not received authorization.
Interest on Equity (JCP)
The rapporteur included an excerpt in which the rate of Interest on Equity (JCP) increases. The portion withheld at source, according to the base text, is 17.5% from January 1, 2026.
In his opinion, Aguinaldo Ribeiro classifies these changes as “tax harmonization measures”. In plenary, the rapporteur estimated the impact of this segment at R$2.5 billion.
CSLL
The report increases the CSLL (Social Contribution on Net Profit) for payment institutions, a measure that affects fintechs. The increase occurs progressively, starting at 12% by the end of 2027 and reaching 20% on January 1, 2028. The estimated impact is R$1.6 billion.
Presumed profit
The proposal increases the percentages for measuring presumed profit by 10%. Aguinaldo stipulated in his opinion that it only applies to the presumption percentages applicable to the portion of total gross revenue that exceeds the value of R$5 million in the calendar year.
