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New rates according to Technologies

July 11, 2025

The long-awaited decree with the new IPI regulations was published on July 11, 2025, and promoted significant changes in the IPI rates for vehicles, as part of the Green Mobility and Innovation (Mover) program.

The changes aim to encourage the production and sale of more sustainable, safe and efficient vehicles.

For the Sustainable Car category with 0% of IPI, the vehicle must meet some requirements such as:

  • Emit 83g or less of CO² per kilometer.
  • Contain at least 80% of recyclable materials.
  • Manufactured in Brazil, including steps such as welding, painting, assembly and engine manufacturing.
  • Be classified as a “compact” car.

The other vehicles will follow the new table, which will have as Base a rate of 6.3% for passenger vehicles, and 3.9% for light commercial vehicles.
This base rate will be adjusted upwards or downwards according to the following criteria:

  • Energy efficiency and propulsion type.
  • Engine power.
  • Safety level (structural performance).
  • Recyclability index.

The calculations on the Base*:
*Examples for “energy source”

Electric – 2%
Plug-In Hybrid -2%
Hybrid – Full -1.5%
Hybrid – Light -1%
Gasoline +6.5%
Diesel +12%

And some important alerts: Diesel and Gasoline vehicles will have a price increase, there are points that are still subject to discussion, such as the difference for local production and the residual regulations still pending.

If you have any questions about the topics covered in this publication, please contact any of the lawyers listed below or your usual Mazzucco&Mello contact.

André Martins

+55 11 3090-9195

João Paulo Toledo de Rezende

(11) 3090-9195

This communication, which we believe may be of interest to our customers and friends of the company, is intended for general information only. It is not a complete analysis of the matters presented and should not be considered legal advice. In some jurisdictions, this may be considered lawyer advertising. Please see the company's privacy notice for more details.

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