Manaus Free Zone

The federal government, with an interest in promoting industrial policy aimed at making an economic base viable in the Western Amazon, promote better productive and social integration of this region into the country, guaranteeing national sovereignty over its borders.

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Differentiated tax policy

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The current tax policy in the Manaus Free Trade Zone is different from the rest of the country, offering locational benefits, aiming to minimize Amazonian costs. In addition to the advantages offered by the Federal Government, the model is reinforced by state and municipal tax policies:

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Federal Taxes

 

• Reduction of up to 88% of the II on inputs destined for industrialization;
• Exemption from IPI;
• 75% reduction in IRPJ, including additional ones for projects classified as priorities for regional development, calculated based on Operating Profit until 2013;
• Exemption from contribution to PIS/PASEP and COFINS in internal operations in the Manaus Free Trade Zone.

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Stimulus Credit - Law 2826/2003:

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This is what the company will no longer collect in ICMS, as a stimulus to production with the application of the percentages listed below, on the output of products, on the ICMS due.

Tax incentives for industrial companies consist of stimulus credit, deferral, exemption, calculation base reduction and presumed ICMS tax credit.

 

The ICMS Stimulus Credit Level starts at 55% reaching a level of 100%.

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Download right now:

 

SUFRAMA TAX INCENTIVES BOOKLET

RESOLUTION No. 205, OF FEBRUARY 25, 2021

ORDINANCE No. 021/2017-GS-SEPLANTI

 

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