REPETRO-SPED in Brazil: The Oil & Gas Tax Regime for Foreign Investors
REPETRO-SPED suspends federal taxes (II, IPI, PIS/COFINS) on goods used in Brazilian oil and gas exploration and production. How it works, its modalities, and its term to 2040.
7 articles
REPETRO-SPED suspends federal taxes (II, IPI, PIS/COFINS) on goods used in Brazilian oil and gas exploration and production. How it works, its modalities, and its term to 2040.
Brazil's ex-tarifário regime cuts the import duty to 0% on machinery and IT-telecom goods with no national equivalent. How it works, what qualifies, and how to apply.
Before you can import into Brazil you need a RADAR habilitation in Siscomex — and RADAR needs a CNPJ. How the modalities work and what foreign companies do without a local entity.
How ICMS — Brazil's state tax on the circulation of goods — applies to imports and interstate sales, and what to model before pricing.
How Brazil's Drawback regime suspends or refunds import tax on inputs used for exported goods — plus the other special customs regimes exporters should know.
The taxes triggered when importing into Brazil — II, IPI, PIS/COFINS-Importação and ICMS-Importação — how they stack, and what the 2026 reform changes.
How Manaus Free Trade Zone incentives survive Brazil's 2026 reform, including IBS/CBS credits, IPI protection and investor checks.