Support
In Brazil, part of the taxes that people and companies already pay can go to sports projects. If you live abroad, you don’t pay these taxes, but this page shows how it works there. Want to support the project? Talk to the Master.
The route linked to FECAMTT is ICMS paid by companies in Santa Catarina, through PIE/SC, for the Muaythai nas Escolas project (approved according to the federation; project number being confirmed). There is currently no project by the Master or FECAMTT eligible to receive Income Tax. The other routes below are legal and help sport and children, but the money goes to other projects or funds.
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The project’s route
Through PIE/SC, the company transfers the amount to the account of an approved sports project and deducts from that month’s ICMS up to 15%, 10% or 7% of the ICMS due, depending on annual gross revenue (Decree 880/2025).
The contribution must be registered in SAT before the transfer. It does not apply to ICMS under tax substitution, and the decree makes no provision for Simples Nacional companies.
See Muaythai nas EscolasIncome Tax
Under the Lei de Incentivo ao Esporte (Brazil’s Sports Incentive Law), now governed by Complementary Law 222/2025, companies under the lucro real regime (taxed on actual profit) can deduct from the IRPJ (corporate income tax) due up to 2% through calendar year 2027 and 3% from 2028, or 4% for social inclusion projects.
Under the ECA (Brazil’s Child and Adolescent Statute), they can also direct up to 1% of IRPJ to children’s and adolescents’ funds. The Master has no project approved under these mechanisms: choose an approved project that is currently fundraising.
Full tax return
Taxpayers who file the full return can deduct up to 7% of the tax due for donations to projects approved under the Sports Incentive Law, combined with donations to children’s, culture and film funds (Complementary Law 222/2025, art. 9). Sports donations must be made by December 31.
To help children in Balneário Camboriú, taxpayers can donate to the municipal children’s and adolescents’ fund directly on the return, up to 3% of the tax due (ECA, art. 260-A), paying the DARF (federal payment slip) by the due date of the first installment.
Who can contribute, what the limit is, how to register in SAT and the mistakes that make a company lose the benefit.
Read the PIE/SC guideWatch out
Not at the moment. There is no project by the Master or FECAMTT approved under the Sports Incentive Law or the Balneário Camboriú children’s fund. The route linked to FECAMTT is ICMS paid by companies in Santa Catarina, through PIE/SC.
Decree 880/2025 deals with a presumed credit on ICMS due and makes no provision for Simples Nacional. Check with your accountant before any transfer.
15%, 10% or 7% of the ICMS due for the period, depending on annual gross revenue. The 0.5% quoted in some materials is the state’s annual cap for the whole program.
No. The IRPJ deduction under the Sports Incentive Law applies to companies taxed on actual profit (lucro real).
No. Donations to sport must be made by December 31, to an approved project. On the return itself, it is only possible to donate to children’s and elderly people’s funds, up to 3% of the tax due, using the full return.
This content is for information only and does not replace advice from an accountant in Brazil. Rates and deadlines may change: always check the rules for the current year.
To learn about the projects, request the Muaythai nas Escolas documents or ask questions, send a message.