Producers have specific rules in the new IR

The Chamber of Deputies approved this Wednesday (1st) Bill No. 1,087/2025, which changes the legislation of the Income Tax (IR) for individuals. The proposal, sent by the Executive Branch and reported by deputy Arthur Lira (PP-AL), expands the exemption bracket of the tax and creates a minimum taxation for high incomes. The text now goes to the Senate for analysis. During the process, the Parliamentary Front of Agribusiness (FPA) managed to include three amendments of interest to the sector. The first guarantees that the taxation of rural activity will be based on profit and not on revenue, a measure that avoids distortions in years of low productivity or increased production costs. The second removes from the base of calculation of the minimum taxation the income from financial instruments of agribusiness, such as LCA, CRA, CDCA, CDA/WA, and CPR, preserving these financing mechanisms. The third creates a reducer to avoid double taxation, ensuring that the sum of the burden ...