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Tax into sport
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PIE/SC limit: 15%, 10% or 7% of ICMS, with examples
What is the PIE/SC limit for your company? See the ICMS percentage by revenue bracket (15%, 10% and 7%), the state cap and worked examples.
· 5 min read
SAT registration for PIE/SC: what to do before transferring
SAT registration is mandatory before any PIE/SC transfer. See what the decree says, what your accountant needs and the fatal mistakes.
· 5 min read
How to sponsor through PIE/SC: a step-by-step guide for companies
A practical roadmap for companies sponsoring through PIE/SC: choose a project, register in SAT, transfer to the project account and take the credit.
· 6 min read
Simples Nacional and presumed profit: can they back sports?
Brazilian companies under Simples Nacional or presumed profit cannot deduct sports incentives from IRPJ. See the law, the PIE/SC case and what is left.
· 5 min read
Sports sponsorship under actual profit: how to deduct it from IRPJ
Companies under Brazil’s actual profit regime can deduct sports sponsorship from IRPJ: 2% to 2027, 3% from 2028, 4% for social inclusion. Rules and math.
· 5 min read
How to donate income tax to sport in Brazil: step by step
Step by step for individuals in Brazil to direct income tax to sport: the 7% limit, the right account, the receipt, the tax return field and key mistakes.
· 5 min read
The 7% limit for individuals: how to calculate the deduction
In Brazil, the sports incentive limit for individuals is 7% of tax due, shared with other funds. See how to calculate it, with examples.
· 5 min read
LC 222/2025: what changed in Brazil’s Sports Incentive Law
Complementary Law 222 of 2025 replaced Law 11,438/2006. See, article by article, what changed for donors, sponsors and project proponents.
· 6 min read
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