Official, verifiable information
Donations and income tax
This page explains, based only on Brazilian statutes published by the Presidency (Planalto) and on Receita Federal publications, when a donation may generate a tax benefit — and when it may not. Every figure shown here comes from a versioned rule with a link to its official source.
First: a deduction is not the same as a tax incentive
In everyday speech the terms are interchangeable; under Brazilian income-tax law they work differently.
- Deduction from the tax base
- Reduces the income on which tax is calculated. The law sets a closed list for individuals.
- Deduction from the tax due (incentive)
- Reduces the assessed tax directly, within percentages and programmes expressly set out in law, and only for the destinations the law lists.
- Ordinary donation
- A donation made directly to an organisation. It funds the social work, but only has a tax effect if the law frames it as an incentive.
- Incentivised donation
- A contribution made in the form, to the body and with the documentation the law requires (for example, funds and projects approved by a council or managing body).
- Calendar year vs. filing year
- The calendar year is when the donation happened; the filing year is the following year. The applicable rule is the one in force in the calendar year.
What this site does not claim
We do not claim that any donation to P.A.S. can be deducted from income tax. Receita Federal states that donations made directly to assistance entities are not equivalent to contributions to the funds provided for in law. That is why this page first checks the contribution type, the rule in force and P.A.S.'s specific eligibility.
Official rules in force
Each rule below is stored with its legal basis, validity period, version and a link to the official text. Nothing is published without a source.
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Assistant with sources
Ask about donations and income tax
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Monitored official sources
These are the sources feeding this module. The site checks them automatically for changes and records each verification date.
Frequently asked
Questions about donations and income tax
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