Tax incentives in são paulo, brazil: find out how your business can take advantage of before the time runs out!

If your company is already using tax incentives or are you looking for ways to reduce costs and increase competitiveness, it is the right time to do it. The Government of the State of São Paulo, extended range, and extends the time limits for the number of benefits of tax policy.

A review of the benefits of the tax covering the different sectors of strategic importance, including food, medicine, transportation, energy, and fuel. Hence, there has been a repeal of some of the benefits, and the renovation of the other settings to suit the specific needs of each customer segment.

Tax Incentives Extended By:

THE REDUCTION IN THE BASIS OF CALCULATION OF
Be reduced by up to 31/12/2025
Interstate exits with the inputs of the farm (s) specified.	Convênio ICMS 100/97; art. 9 and 10, in Book VI, Annex II, as the RICMS SP.	December 31, 2025
The outputs of the internal perfumes, cosmetics, and personal care products made by the manufacturer or a wholesaler.	Art. 112 of the Act 6.374/89; art. 34, Book VI, Annex II, as the RICMS SP.	December 31, 2025
Outputs-internal inputs to agriculture (s) specified.	Convênio ICMS 100/97; art. 77, in Book VI of schedule II of the RICMS SP.	December 31, 2025
Be reduced by up to 31/12/2026
In-house operations, with products in the food basket.	Convênio ICMS, 128/94; art. 3 of Book VI of Annex II of the RICMS SP.	As of 31 December 2026
Output of the internal gas (lng), oil, and natural gas.	The covenants of the VAT 112/89, 18/1992, 124/1993 and 151/1994; art. 8, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
The output of machines, appliances or vehicles that are used.	The covenant, the ICM 15/81; the Covenants of the VAT 50/90, 33/93, and 151/94; art. 11), for the Book VI of schedule II of the RICMS SP.	As of 31 December 2026
The benefits of the service of the intercity transportation of raw milk or pasteurized.	Convênio ICMS-17/92; art. 19, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
Transaction in interstate commerce, performed by the manufacturer, and importer of products that you have specified.	The covenants of the VAT 133/02 and 166/02; art. 25 of the Book VI of schedule II of the RICMS SP.	As of 31 December 2026
The outputs of the internal packaging for eggs in nature, such as baskets or bags with a capacity of 30 units.	Convênio ICMS-190/17; art. 26, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
The outputs of the internal wines is carried out by the establishment, and manufacturer.	Art. 112 of the Act 6.374/89; art. 33, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
The import of goods to the provision of services or the manufacture of capital goods under the Special Customs procedure of Temporary Admission.	Convênio ICMS 58/99; art. 38, in Book VI of Annex II of the RICMS SP.	As of 31 December 2026
The outputs of the internal food product made by the manufacturer or a wholesaler.	Art. 112 of the Act 6.374/89; art. 39 of the Book VI of schedule II of the RICMS SP.	As of 31 December 2026
Interstate exits in the meat and food products, fresh, frozen, or processed.	Convênio ICMS-89/05; art. 45, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
Outputs-internal and carried out by the manufacturer of textile products.	Convênio ICMS-190/17; art. 52, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
Output of the internal liquid hydrocarbons that are used as industrial raw materials.	Art. 53, in Book VI of Annex II of the RICMS SP.	As of 31 December 2026
The outputs of the internal steel bars, as specified.	Convênio ICMS-190/17; art. 58, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
The outputs of the internal parenteral solutions are specified by the manufacturer.	Convênio ICMS-190/17; art. 62, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
The outputs of internal bio-gas and bio-methane.	Convênio ICMS 112/13; art. 69, Book VI, Annex II, as the RICMS SP.	As of 31 December 2026
The outputs to the internal and other meat food, fresh, processed.	Convênio ICMS-89/05; art. 74, in Book VI of Annex II of the RICMS SP.	As of 31 December 2026

DISCLAIMERS
Disclaimer to 31/07/2025
Operation, equipment, and supplies used in surgical procedures.	Convênio ICMS-1/99; art. 14), for the Book VI of Annex I to do RICMS SP.	July 31, 2025
Disclaimer to 31/12/2025
In-house operations with the inputs of the farm (s) specified.	Convênio ICMS 100/97; art. 41, in Book VI of Annex I to do RICMS SP.	December 31, 2025
Output of the internal parts and components to the manufacture of the tractor, a truck and a bus, which was promoted by the manufacturer.	Art. 112 of the Act 6.374/89; art. 105, in Book VI of Annex I to do RICMS SP.	December 31, 2025
Disclaimer to 31/12/2026
The purchase of the goods given by the State government.	Convênio ICMS 57/00; art. 1, Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Operations with drugs used for the treatment of hiv / Aids.	Convênio ICMS) 10/02; art. 2 of Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Distribution of free samples of low or no commercial value.	Convênio ICMS 29/90; art. 3 of Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Sale of the assets object of the contract, the lease, as a result of the option to purchase by the lessee.	Convênio ICMS 4/97; art. 7, Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Operations are carried out with a wheelchair and a prosthetic.	Convênio ICMS-126/10; art. 16), for the Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Products for people with physical disabilities, visual or hearing impairment.	Convênio ICMS º 55/98; art. 17 of the Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Customs clearance under the regime of the ‘drawback’ in the mode ‘sleep’.	The covenants of the VAT 27/90; art. 22 of the Book VI of Annex I to do RICMS SP.	As of 31 December 2026
The supply of electricity to the consumer.	Convênio ICMS 76/91; art. 29, Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Import operations are specified.	The covenants of the VAT 18/95; art. 37 of Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Shipment of the defective parts to the manufacturer, which is promoted by a dealer or a workshop not authorized, within 30 days after the expiration of the warranty.	The covenants of the VAT 129/06; art. 127, in the Book VI of Annex I to do RICMS SP.	As of 31 December 2026
The operations carried out with medicinal products, hospital equipment, spare parts and materials, to the use and consumption.	Convênio ICMS 120/11; art. 153-Book VI of Annex I of the RICMS SP.	As of 31 December 2026
Operations and medicines for the treatment of cancer.	Convênio ICMS-162/94; art. 154, in Book VI of Annex I to do RICMS SP.	As of 31 December 2026
The outputs of the internal goods that are related to the energy of the sun.	Art. 170, in Book VI of Annex I to do RICMS SP.	As of 31 December 2026
Operations of the drug Spinraza (Nusinersena) for the treatment of muscular atrophy spinal cord.	Art. 173, Book VI of Annex I of the RICMS SP.	As of 31 December 2026
Operations with a drug intended for the treatment of cystic fibrosis (Trikafta).	Art. 179, Book VI of Annex I of the RICMS SP.	As of 31 December 2026

LOANS GRANTED
Credits to 31/12/2025
Output of the internal, intended for the end user, or a state-of-the shovel dozer wheel excavators, and backhoe, since they were produced at the production facility.	Convênio ICMS-190/17; art. 36, Book VI of Annex III to the RICMS SP.	December 31, 2025
Credits to 31/12/2026
The output state of the meat and meat food products, resulting in the slaughter of poultry, fresh, chilled, frozen, salted, dried, seasoned, or smoked for preservation, since it’s not canned, or cooked, which is promoted by the establishment of the blast chiller to perform the slaughter in the state of São Paulo in brazil.	Convênio ICMS-190/17; art. 27, Book VI of Annex III to the RICMS SP.	As of 31 December 2026
The outputs of the internal and the outside of the meat and meat food products, resulting in the slaughter of poultry, fresh, chilled, frozen, salted, dried, seasoned, or smoked for preservation, since it’s not canned, or cooked, which are promoted by the establishment of the blast chiller to perform the slaughter in the state of São Paulo in brazil.	Convênio ICMS-190/17; art. 35, Book VI of Annex III to the RICMS SP.	As of 31 December 2026
Output of the internal and meat products, offal, fresh, chilled, frozen, salted, dried, hardened, resulting in the killing of the bird, and leporídeo, beef, bufalino, goat, sheep, or swine, in favor of the establishment of the blast chiller, and the establishment of an industrial refrigerator.	Convênio ICMS-190/17; art. 40 of Book VI of Annex III to the RICMS SP.	As of 31 December 2026
Output of the internal textile fabric, in the terms that you specify, which has been carried out for the establishment, located in the state of São Paulo in brazil.	Convênio ICMS-190/17; art. 41, in Book VI of Annex III to the RICMS SP.	As of 31 December 2026
The outputs of internal or inter-state machine, semi-automatic with no separator is specified, since that is done by the establishment of a manufacturer that is located in the state of São Paulo in brazil.	Convênio ICMS-190/17; art. 42, Book VI of Annex III to the RICMS SP.	As of 31 December 2026
The outputs of the biodiesel for the establishment of a manufacturer that is located in the state of São Paulo in brazil.	Convênio ICMS-190/17; art. 45, Book VI of Annex III to the RICMS SP.	As of 31 December 2026

The tax incentives are revoked:

TAX INCENTIVES FOR REVOCATION
Operations with raw materials, consumables and goods for the plant and equipment of the manufacturer of the bus.	Art. 395 S-395 and the 395-U-do RICMS SP.	Deferment/Suspension
Internal output to be useful.	Art. 351-A do RICMS SP.	Grace

The tax incentives are a powerful tool to optimize the management of the finances of the business, allowing you to reduce operating costs and increase competitiveness in the market. In addition to relieving the burden of paying the tax, both of these benefits can be used to boost investment, innovation, and expanding and strengthening the company’s position in a business environment that is increasingly more and more challenging. Take advantage of these opportunities, it is not only strategic, but it is essential to ensure sustainable growth and to maximise the results.

Our law firm is available to assist you with your business, in the analysis and utilization of these tax incentives, thus ensuring maximum compliance, and efficiency. Contact us to plan a tailor-made strategies.