4/7/2026
TAX INVARIABILITY
- The Bill proposes reinstating a tax invariability mechanism, inspired by the Decree Law No. 600, which remained in force until 2016, with the purpose of promoting the development of large-scale investment projects in the country, particularly those involving technology transfer and the development of human capital.
- This measure aims to provide legal certainty to investors, both foreign and domestic, through the execution of contracts that allow the applicable tax regime for an investment project to be fixed for a specified 25-year period.
- To qualify for this regime, the investment project must exceed US $50 million.