The Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) issued Normative Instruction RFB No. 2,294/2025, which amended Normative Instruction RFB No. 2,198/2024 and significantly expanded the list of tax incentives subject to the Declaration of Tax Incentives, Waivers, Benefits, and Immunities (DIRBI).
As a result of this amendment, the number of incentives to be reported increased from 88 to 173, with the reporting requirement applicable to tax assessment periods beginning in January 2026.
- Scope of the expansion
The new regulation covers incentives related to virtually all major federal taxes, including, among others:
- Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL)
- Excise Tax (IPI)
- PIS and Cofins
- Import Tax
- Social security and other social contributions
The list ranges from traditional exemptions—such as those applicable to books and public transportation—to special and sector-specific regimes, encompassing areas such as fuels, renewable energy, shipbuilding, audiovisual production, national defense, and financial hedge transactions.
- Social, healthcare, and accessibility-related benefits
Normative Instruction RFB No. 2,294/2025 also details incentives with a strong social focus, particularly the zero-rating of PIS/Cofins for products and technologies aimed at healthcare and the inclusion of persons with disabilities, such as:
- Medicines and hospital supplies
- Prostheses and medical devices
- Wheelchairs, hearing aids, and cochlear implants
- Ocular prostheses, accessibility software, and braille equipment
- Neurostimulators used in the treatment of Parkinson’s disease
These items are now formally included in the list of information required to be reported under DIRBI.
- Income tax deductions and public policy incentives
The ancillary reporting obligation also encompasses income tax deductions linked to public policy programs, including:
- Empresa Cidadã Program
- Worker’s Food Program (PAT)
- National Program to Support Culture (Pronac – Rouanet Law)
- ProUni
- Funds for children, adolescents, and the elderly
- Sports-related incentives
In addition, environmental benefits are included, such as incentives for biodiesel production under the “Social Fuel” seal and exemptions related to the conservation of biomes.
- Supervisory purpose and non-compliance risks
Established in 2024, DIRBI aims to enhance oversight and traceability of tax incentives enjoyed by taxpayers. According to data released by the Federal Revenue Service itself, more than 2.1 million declarations had been filed by December 2025, reporting amounts exceeding BRL 600 billion.
Failure to file DIRBI subjects legal entities to monthly penalties calculated based on gross revenue, capped at 30% of the value of the incentives utilized, highlighting the significant financial risk associated with non-compliance.
- Practical impacts on companies
Although the expansion of the list does not create new tax incentives, it substantially increases the level of detail, transparency, and visibility of tax expenditures, strengthening the Federal Revenue Service’s enforcement capabilities.
From an operational standpoint, the requirement effective as of 2026 poses relevant adaptation challenges, particularly for companies that benefit from complex incentive regimes, whose calculation and accounting treatment demand a higher level of technical effort.
This scenario becomes even more sensitive in light of the convergence of multiple obligations, such as:
- the beginning of the tax reform transition phase (IBS and CBS at a testing rate); and
- the taxation of dividends, which will also impact corporate compliance routines.
- Final considerations
The expansion of DIRBI reinforces the Tax Administration’s strategy to intensify the monitoring of tax incentives, requiring companies to adopt stricter standards in tax governance, internal controls, and integration among tax, accounting, and legal departments.
Given the increased complexity and sanction risk, it is essential for taxpayers to map in advance the incentives they benefit from, review their tax calculation processes, and prepare ahead of time to ensure proper compliance with the ancillary obligation as of 2026.