In August 2009, the government of Brazil announced a change in the tax legislation for exporters.



  • 1 harmful
  • 0 neutral
  • 0 liberalising


1. Decree 6.945
2. Valor Econ?mico. Exporta??o de TI tem redu??o de impostos. 25th of August, 2009.

Inception date: 21 Aug 2009 | Removal date: 20 Aug 2014
Still in force

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):

  • Systems analysis and development
  • Data processing and related activities
  • Creation of computer software, including electronic games
  • Licensing or the granting of a license for the use of licensed material
  • Information technology consulting
  • Support services
  • Creation and maintenance of electronic web pages
  • Call center services

According to the Brazilian Association of Software and Export Services Companies (BRASSCOM), the fiscal incentive may save the IT industry up to US$ 70 million till the end of this year. (Valor Econômico, 25th of August, 2009)This measure has been a long-time claim of the IT industry, since labor represents between 70-80% of total costs. With the fiscal incentive, this proportion may fall to about 60%. (Valor Econômico, 25th of August, 2009)The measure is expected to have duration of five years.
The 17 countries identified as affected trade partners are the main exporters of computer and information services, accounting for 90% of world exports of computer and information services in 2007 (UN Services Trade Database).