The Chamber of Deputies concluded on Tuesday (16/12) the vote on highlights of PLP 108/24, reducing the tax rate for Football Anonymous Societies (SAFs) to 5% and removing the 2% cap on the Selective Tax for sugary drinks. The text, regulating the 2023 tax reform, goes to presidential sanction. The measure has been a government priority since last year and takes effect in 2026.
The Chamber of Deputies finalized, on December 16, 2025, the second stage of regulating the tax reform approved in 2023. Complementary Bill (PLP) 108/24, reported by Deputy Mauro Benevides Filho (PDT-CE), had its highlights voted after the base text approval on Monday (15/12), with 330 votes in favor and 104 against.
Among the approved changes, parliamentarians reduced from 8.5% to 5% the tax rate applied to SAFs, equating them to the taxation of associative clubs, as per the Senate's September text. SAF leaders argue that higher rates harm business management, reduce competitiveness, and deter essential international investments for national football.
Deputies also rejected, by 242 votes to 221, an attempt to reinstate the 2% cap for the Selective Tax (IS), the 'sin tax', on sugary drinks like sodas. Experts believe the cap would empty the goal of discouraging consumption of health-harming products. The IS will take effect gradually from 2027, with rates to be set in a future bill.
The PLP creates the IBS (Tax on Goods and Services) Management Committee, composed of state and municipal representatives, to manage sub-legal norms of the new unified tax system. In 2026, there will be no collection, but companies will issue fiscal documents for future rate calculations.
Other points include tax exemptions for medicines based on therapeutic purpose, rather than an annual closed list, facilitating updates by the Health Ministry with approval from the Treasury and the Committee. The text maintains monophasic taxation of naphtha to combat ICMS evasion in fuels and establishes the National Chamber of Administrative Litigation Integration to standardize jurisprudence on IBS and CBS (Contribution on Goods and Services).
With approval, the bill goes to sanction by President Luiz Inácio Lula da Silva (PT), completing the two PLPs needed for the reform's implementation, following the 2023 PEC.
