Articles | Postado no dia: 18 August, 2026
SUDENE’s 75% IRPJ Tax Benefit: What Changed with Supplementary Law No. 224/2025?
Supplementary Law No. 224, published on December 26, 2025, introduced one of the most significant recent changes to the federal tax incentive system. Among the various impacts introduced by the law, particular attention should be given to the linear reduction applied to tax benefits, with direct effects on the traditional 75% reduction of Corporate Income Tax (IRPJ) granted under SUDENE.
Although the initial debate raised concerns about the possible elimination of regional incentives, a technical reading of the legislation shows that these instruments were not abolished. What occurred was a reconfiguration of the level of economic benefit provided by certain incentives, with relevant implications for companies’ tax and financial planning.
What Is the Linear Reduction of Tax Incentives?
Article 4 of Supplementary Law No. 224/2025 established a linear reduction mechanism applicable to various federal tax benefits. The rule provides that, when the incentive consists of a reduction of the tax due, the benefit is limited to 90% of the percentage originally provided for under the specific legislation.
This methodology does not change the legal structure of the benefit, but it reduces its economic intensity, resulting in practice in an increase in the tax burden borne by the taxpayer.
Direct Impact on the 75% SUDENE IRPJ Benefit
The regional incentive administered by SUDENE allows a 75% reduction in IRPJ due by companies that establish, expand, modernize or diversify projects in incentivized areas, subject to legal requirements and project approval.
With the entry into force of Supplementary Law No. 224/2025, specifically under Article 4, paragraph 4, item V, this reduction began to be calculated by applying 90% to the benefit percentage.
In practice, this means that:
The nominal 75% reduction is now equivalent to 67.5%;
The remaining tax burden, previously equivalent to 25% of the IRPJ due, becomes 32.5%.
Although this may appear to be merely a percentage change, the financial impact may be significant, particularly for companies with a high taxable base or tax planning structured around the full maintenance of the incentive.
Did Supplementary Law No. 224/2025 Abolish SUDENE Incentives?
No. The legislation did not abolish SUDENE or revoke regional incentives. These regimes remain legally in existence and applicable, provided that the new calculation rules are observed.
What occurred was a reduction in the level of tax relief provided by certain federal benefits, as part of a policy aimed at fiscal rebalancing and a review of so-called tax expenditures.
Protection for Benefits Already Granted
One of the most relevant aspects of the law concerns the preservation of benefits that have already been granted.
Supplementary Law No. 224/2025 establishes exceptions, particularly for incentives granted for a fixed period and subject to the fulfillment of a burdensome condition, understood as the completion of investments provided for in a project approved by the Federal Executive Branch by December 31, 2025.
In these situations, it is possible to argue for the maintenance of the percentage originally granted, provided that the taxpayer can document compliance with the legal requirements.
This analysis, however, depends on an individualized assessment of the granting act, the investment schedule and the conditions established in the approved project.
Effective Date of the New Rules
The operational application of the linear reduction was regulated by the Brazilian Federal Revenue Service through Normative Instruction RFB No. 2,305/2025, which established the following dates:
Application as of January 1, 2026, for IRPJ;
Application as of April 1, 2026, for other taxes covered by the rule.
What Precautions Should Companies Take?
Given the new scenario, it becomes essential for companies benefiting from incentives
Author: Juliana Lousada
