IPI exemption for PwD may be valid for cars up to R$ 250 thousand

The ceiling for the purchase of new cars with IPI exemption by people with disabilities (PwD) and by people with autism spectrum disorder (ASD) may rise from R$ 200 thousand to R$ 250 thousand. The change is in Bill 2.079/2026, by Deputy Geovania de Sá (Republicanos-SC), which amends Law 8.989/1995 and is being processed in the Chamber.

The current limit has been frozen since January 2022. For the author, the rise in car prices in the period made the benefit inaccessible to a large part of the target audience. “Mobility is a precondition for social inclusion and autonomy,” he wrote in the project’s justification.

How the exemption works today

The benefit is not a single discount, but a sum of taxes that come out — or not — from the account. In a R$ 120 thousand car, the picture is this:

• IPI (federal): full exemption, since the price is well below the ceiling of R$ 200 thousand;
• ICMS (state): total exemption is only valid up to R$ 70 thousand. Between R$ 70 thousand and R$ 120 thousand, the buyer pays the tax only on the difference. Above R$ 120 thousand, there is no exemption;
• IPVA and IOF: depend on state rules and the beneficiary’s profile.

This is what pushes automakers to keep versions stuck just below R$ 120 thousand. In a survey by AutoPapo, the Chevrolet Tracker 1.0 Turbo AT6 cost R$ 119.900 at public price and R$ 104.804 at PwD; the Jeep Renegade Sport T270, for R$ 118.290 against R$ 99.990.

What would change in a R$ 220 car

Now an example glued to the proposed roof: the Jeep Compass S Series, with a 1.3 turbo flex engine and production in Goiana (PE), announced at R$ 221.990.

• Today: because it exceeds R$ 200 thousand, it is exempt from IPI. And, because it exceeds R$ 120 thousand, it is also not entitled to ICMS. That is, the PwD buyer pays the same as any other;
• With the new roof: the car would return to the IPI list. The tax usually represents 7% to 11% of the price, which would mean something between R$ 15 thousand and R$ 24 thousand in savings;
• What does not change: the ICMS would continue to be charged in full. The project only touches the federal limit – the state ceiling of R$ 120 thousand remains the same.

The readjustment would also put back on the list more complete versions of SUVs that are currently left out, without automakers having to remove equipment to hold the price.

PL 2.079/2026 is being processed in a conclusive manner by the committees for the Defense of the Rights of Persons with Disabilities, Finance and Taxation, and the Constitution and Justice and Citizenship. If it is approved in all three and there is no appeal to the plenary, it goes to the Senate. Another project is running in parallel, PLP 11/2026, already approved by the Senate and now in the Chamber, which returns the full exemption from IPI to the PwD public – the benefit had been cut by 10% by a complementary law at the end of 2025.