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Incentive Laws


Rouanet Law

Federal law established in 1991 that allows companies that decide to earn actual profit,  to be sponsors of cultural projects and deduct up to 4% in their tax income.

To be legalized, the project needs to be approved by  the Ministry of Culture, being presented to the General Coordination of Patronage and accepted by the National Commission on Cultural Incentives.


Sports Incentive Law

The Sports Incentive Law provides the possibility of individuals or legal entities to allocate  a portion of the income tax due for the benefit of sports projects developed by institutions after being approved by a Technical Committee made up of government representatives and members of the sports and parasports sectors.

Seen in this way as an alternative form of collecting the income tax. That is to say, rather than collect the entire amount due by traditional means, taxpayers may allocate a percentage of this value (Company (1%) and Individuals (6%)) “directly” to the benefit of sports projects previously approved by one of the forms provided  in Law (sponsorship or donation), and then deduct the amount spent at the time of payment / adjustment, serving as another strategy (public policy) for the development of Brazilian sport.


Encouraged Projects by Laws

– I live in Beira Mar Culture

– I live in Beira Mar Sports