PRONON and PRONAS: how to deduct another 2% of income tax

PRONON and PRONAS let you deduct another 1% each from Imposto de Renda (income tax), and that 2% sits outside the 7% cap that applies to children’s funds, elderly funds, the Lei Rouanet (the federal culture incentive law), audiovisual projects and sports. Adding everything up, an individual can allocate up to 9% of imposto devido (tax due). The rule is in Law nº 12,715/2012, art. 4, § 6. This is how taxpayers in Brazil do it; readers abroad do not pay tax in Brazil, but it shows how much room a Brazilian supporter really has. This article explains what the programs are, how to donate and how they add to sports.

What they are

• PRONON, Programa Nacional de Apoio à Atenção Oncológica (National Cancer Care Support Program) (art. 1): supports cancer prevention, diagnosis and treatment projects, including research.
• PRONAS/PCD, Programa Nacional de Apoio à Atenção da Saúde da Pessoa com Deficiência (National Health Care Support Program for People with Disabilities) (art. 3): supports rehabilitation, prevention and research projects for people with disabilities.

Projects are submitted by non-profit health organizations and approved by the Ministry of Health. As with the Lei de Incentivo ao Esporte (Brazil’s federal Sports Incentive Law), individuals do not submit projects; they support them.

Limits

Art. 4, § 6, of Law nº 12,715/2012 sets:

Who	PRONON	PRONAS
Individual	1% of tax due	1% of tax due
Lucro real company	1% of IRPJ due	1% of IRPJ due

For individuals, these limits are independent of the 7% cap on other incentivized donations, which IN RFB nº 2,299/2025 organized in art. 80 of IN nº 1,500/2014. The result is a total cap of 9%.

For companies under lucro real (actual profit regime), check with your accountant the effect of LC 224/2025, which requires applying 90% of reductions in tax due from 2026 on.

An example with round numbers

An individual with R$ 10,000 of tax due:

• up to R$ 600 across the FIA (Fundo da Infância e Adolescência, the Children and Adolescents Fund), elderly funds, Rouanet and audiovisual;
• up to R$ 700 including sports;
• another R$ 100 to PRONON;
• another R$ 100 to PRONAS;
• total possible: R$ 900, or 9%.

Someone with R$ 50,000 of tax due reaches R$ 4,500.

Step by step

1. Calculate 1% of the tax due on your last return. That is the limit for each program.
2. Choose a project approved by the Ministry of Health and currently fundraising. Ask the organization for the published approval and the project’s account details.
3. Transfer from your own CPF (individual taxpayer ID), by December 31.
4. Ask for the receipt.
5. Report it on the following year’s return, using the modelo completo (full itemized return), in the donations section, with the program code.

There is no donation to PRONON or PRONAS on the return itself; that path exists only for the FIA and the Fundo do Idoso (Elderly Fund), as explained in donating directly on the tax return.

Who can use it and who is left out

The deduction only exists for those who have tax to pay. This applies to both programs:

• Individuals who file the full itemized return and have tax due. Anyone who is exempt or uses the desconto simplificado (simplified standard deduction) deducts nothing.
• Lucro real companies, which calculate IRPJ (corporate income tax) on adjusted accounting profit. It is the only tax regime that Law nº 12,715/2012 mentions for the deduction.
• Companies under Simples Nacional (the simplified regime for small businesses) or lucro presumido (presumed profit regime) do not deduct. They can donate, but with no tax reduction.

A detail that confuses people: the 1% for each program is calculated on tax due, not on income. Someone who earns R$ 100,000 a year and has R$ 8,000 of tax due can allocate R$ 80 to PRONON and R$ 80 to PRONAS. It seems small, but it is money that would go into the federal government’s general budget and instead goes where you choose.

How to check that the project qualifies

Before transferring, ask the organization for three things and check each one:

1. The Ministry of Health approval act. The project must be approved and within its fundraising window. Without that, the donation is ordinary, with no deduction.
2. The project’s bank account. The transfer goes to the account linked to the approved project, not to the general account of the hospital or association.
3. The organization’s CNPJ (Brazilian company tax ID) and the exact project name. These are the details that go on the receipt and the return.

If the organization cannot answer these three questions, look for another one. The rule is the same as under the Sports Incentive Law: the deduction follows the approved project, never the good intentions of whoever receives it. The checklist is in incentivized donation receipt.

Common mistakes

• Counting the 2% inside the 7% and donating less than you could.
• Donating to a hospital or association with no project approved under the programs.
• Using the simplified return. No deduction survives it.
• Donating in January thinking it counts for the previous year.
• Confusing PRONAS with Paralympic sport. PRONAS is about health; para-sport falls under the Sports Incentive Law.

How this fits with sports

This site talks about sports because it exists thanks to Mestre Paulo Ribeiro, who for more than twenty years has taught Taekwondo free of charge to children after school hours, through Projeto Campeões do Futuro (“Future Champions”), in Balneário Camboriú. Here is the usual notice: neither Campeões do Futuro nor FECAMTT, the Santa Catarina Traditional Muaythai Federation, receives Imposto de Renda. Muaythai nas Escolas (“Muaythai in Schools”) is under PIE/SC (Santa Catarina’s Sports Incentive Program), with ICMS (state tax on goods and services) from companies; see Muaythai nas Escolas.

PRONON and PRONAS are part of this series for a practical reason: many people think that once the 7% is used, they are done. They are not. Anyone who wants to direct as much tax as possible has another 2% for health, without taking a cent away from the room for sports or the FIA. The full calculation is in how much income tax I can allocate and in the 7% limit for individuals.

How to do it today

1. Calculate 7% and 2% of your tax due. Write down both numbers.
2. Decide how much goes to funds and sports (up to 7%) and how much to PRONON and PRONAS (up to 1% each).
3. Ask for the account details and donate by December 31.
4. Keep all the receipts in one place for your return.

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. For the paths open to individuals that reach children in Balneário Camboriú, see Support. To help Campeões do Futuro in other ways, 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.