Brasília – The President has enacted Law 15.279/2025, which exempts federal taxes on donations of medicines to public agencies and certified nonprofit institutions. The exemption applies to donations made to federal, state, municipal and district health authorities, as well as to philanthropic entities, social organizations and other non-profit civil society bodies that provide health or social-assistance services.

The law requires donated medicines to have at least six months of remaining shelf life and be used exclusively for non-commercial purposes. Donations to individuals and any form of resale are prohibited. The tax exemption covers federal taxes such as PIS/Pasep, Cofins and IPI, with the objective of encouraging donations and expanding access to treatments through public and nonprofit networks.

Source: Agência Gov