AFFECTED FLOWOutflow (subsidised)
ANNOUNCED AS TEMPORARYNo
Tax-based export incentive
Decree 6.945, signed on the 21st of August, 2009, by President Luiz Inácio Lula da Silva, reduced social security contributions for exporters of information and communication technology services. Whereas the general contribution for the national social security system is 20% of total payroll value, exporters of IT services are eligible for a lower rate. The tax reduction varies with the firm's export performance, and firms exporting 100% of their services will pay only 10% of total payroll in social security contributions.
Included in the definition of IT and communication services are the following activities (Decree 6.945, signed on the 21st of August, 2009):
The new legislation had a temporary character and only applied for five years.
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