How much income tax can I allocate? The full calculation

An individual can allocate up to 9% of imposto devido (tax due) to incentivized projects and funds: 6% to the children’s and elderly funds, the Lei Rouanet (the federal culture incentive law) and audiovisual projects; 7% once the Lei de Incentivo ao Esporte (Brazil’s federal Sports Incentive Law) is added; and another 1% to PRONON and 1% to PRONAS. Someone with R$ 10,000 of tax due can allocate up to R$ 900. This is how taxpayers in Brazil do it; readers abroad do not pay tax in Brazil, but the numbers show what a Brazilian supporter can direct. This article walks through the full calculation, with the law behind each piece, so you know exactly how much fits in your case.

First: tax due

All the limits are calculated on tax due, which is the tax calculated on the year’s taxable income, after deductions for dependents, health, education and pension contributions, and before subtracting what was already withheld at source. It is on your previous year’s return.

Do not confuse it with tax payable. Someone with a refund coming can have a high tax due; in that case, the donation increases the refund.

Anyone earning up to R$ 5,000 a month stopped paying Imposto de Renda (income tax) in 2026 under Law nº 15,270/2025 and has no tax due to allocate. See the R$ 5,000 exemption and donations.

The calculation for individuals

Layer	Limit	Law
FIA, Fundo do Idoso, Rouanet, audiovisual	up to 6%, combined	Law nº 9,532/1997, art. 22; ECA, art. 260, II
All of the above plus sports	up to 7%, combined	LC 222/2025, art. 9, § 1, II
PRONON	another 1%	Law nº 12,715/2012, art. 4, § 6
PRONAS	another 1%	Law nº 12,715/2012, art. 4, § 6
Total	9%

The FIA is the Fundo da Infância e Adolescência (the Children and Adolescents Fund) and the Fundo do Idoso is the Elderly Fund. IN RFB nº 2,299/2025 consolidated the first two layers in art. 80 of IN nº 1,500/2014: § 1-A for the 7% total with sports; § 1-B for the 6% without sports.

Within the 6%, a donation made directly on the return to the FIA and the elderly fund is limited to 3% (ECA, art. 260-A).

Examples with round numbers

Tax due of R$ 5,000:

• 6%: R$ 300 to funds and culture;
• 7%: R$ 350 including sports;
• PRONON and PRONAS: R$ 50 each;
• total: R$ 450.

Tax due of R$ 20,000:

• 6%: R$ 1,200;
• 7%: R$ 1,400;
• PRONON and PRONAS: R$ 200 each;
• total: R$ 1,800.

Tax due of R$ 100,000:

• 6%: R$ 6,000;
• 7%: R$ 7,000;
• PRONON and PRONAS: R$ 1,000 each;
• total: R$ 9,000.

Three possible ways to split the 7%

1. All to sports: R$ 700 to a project approved under LC 222/2025, a Lei Complementar (complementary law).
2. All to the funds: R$ 600 to the FIA and the elderly fund, with R$ 100 left over that only sports can use.
3. Half and half: R$ 300 to the FIA on the return (the 3%) and R$ 400 to sports during the year.

The third option is the most flexible for those who did not plan ahead: donate to sports during the year and top up with the FIA on the return.

The calculation for lucro real companies

Destination	Limit	Law
FIA	1% of IRPJ due	ECA, art. 260, I
Fundo do Idoso	1%	Law nº 12,213/2010, art. 3
Sports	2% in 2026 and 2027; 3% from 2028	LC 222/2025, arts. 9 and 23
Sports, social inclusion	4%, shared with Rouanet and audiovisual	LC 222/2025, art. 9, § 4
PRONON and PRONAS	1% each	Law nº 12,715/2012, art. 4, § 6

Here lucro real means the actual profit regime and IRPJ is corporate income tax. LC 224/2025 requires applying 90% of reductions in tax due from 2026 on, and Decreto nº 12.861/2026 says sports must follow that rule. Ask your accountant for the exact figure. Simples Nacional (the simplified regime for small businesses) and lucro presumido (presumed profit regime) companies deduct none of this.

Common mistakes

• Calculating on tax payable or the refund.
• Adding 6% + 7% + 2% and reaching 15%.
• Trying to fit PRONON and PRONAS inside sports.
• Forgetting that the 3% on the return is inside the 6%.
• Using the simplified return and losing everything. See full or simplified return for donating.

Where this calculation meets Muaythai in Balneário Camboriú

Here is the usual notice: Projeto Campeões do Futuro (“Future Champions”), Mestre Paulo Ribeiro’s free project for children after school hours, and FECAMTT, the Santa Catarina Traditional Muaythai Federation, do not receive Imposto de Renda. Muaythai nas Escolas (“Muaythai in Schools”) is under PIE/SC (Santa Catarina’s Sports Incentive Program), which uses ICMS (state tax on goods and services) from Santa Catarina companies; see Muaythai nas Escolas.

Of an individual’s 9%, two pieces can stay in Balneário Camboriú: the city’s FIA and its Fundo do Idoso. The sports piece can go to any project approved under the federal law. The paths are on the Support page.

How to do it today

1. Open your last return and write down the tax due.
2. Multiply it by 0.06, 0.07 and 0.09.
3. Decide how to split it among funds, sports and health.
4. Donate by December 31; save the FIA’s 3% for the return if you prefer.

This is how taxpayers in Brazil do it. If you live abroad, you do not pay tax in Brazil, but you can still support the project. Want to talk about what Campeões do Futuro needs beyond tax? Talk to the Mestre.

This content is for information only and does not replace advice from your accountant. Rules may change: always check the wording currently in force.