Despite Brazil having 18.6 million people with disabilities (PWD), according to the latest IBGE Census conducted in 2023, most of them are unaware that they are exempt from taxes when purchasing vehicles.

So, if you are one of them, know that you can request a discount when buying a new car. Therefore, continue reading below to see how the exemption works when purchasing vehicles for people with disabilities and how to obtain this benefit.

Very well, Law 8.989/1995 defines cars for people with disabilities as:

The definition for motorcycles is as follows:

Therefore, the authority responsible for validating tax exemptions is the Federal Revenue Service. Thus, an initial analysis is carried out to ensure that the individual meets the conditions established by law.

Furthermore, there are state and federal laws guaranteeing exemption from certain taxes, such as IOF and ICMS, on the purchase of vehicles by people with disabilities.

Therefore, automakers have been adapting to the market. But due to price limitations, in some cases the models still come with few accessories and equipment.

In September 2023, Confaz approved increasing the ICMS exemption limit for vehicles purchased by people with disabilities, from R$100,000 to R$120,000.

The new spending cap will take effect on January 1, 2024; however, its implementation depends on ratification by the states.

The partial exemption, which previously applied to R$70 thousand, remains, and the buyer pays ICMS proportional to the amount exceeding that sum, even with the new limit. The limit for IPI exemption remains R$200 thousand.

Therefore, we list below 3 types of cars that fall under the law. The estimated average prices below take into account the reduction in IPI and ICMS taxes:

The Volkswagen model, in the Sense version, comes equipped with a 1.0 12V turbo engine producing 128/116 hp and a six-speed automatic transmission.

Average price of R$119.990 thousand, and estimated price for PCD of R$100.700 thousand.

Another good purchase option is the Volkswagen Nivus Sense. It has a 1.0 turbo flex engine with 128 hp, and also a six-speed automatic transmission.

Like the T-Cross Sense, its average price is R$119,990 thousand, with the estimated value for people with disabilities (PCD) at R$100,700 thousand.

Our list includes the Chevrolet Onix Turbo, with a 1.0 engine, automatic transmission, on-board computer, and electric power steering.

Its price ranges around R$98,650 thousand. With a discount for people with disabilities, it falls within the range of R$85,356 thousand. 

Great, the value of discounts for cars for people with disabilities can reach 25% of the total value.

This total includes exemptions from IPI, ICMS, IOF, and IPVA taxes. Furthermore, the driver may be exempt from complying with the vehicle rotation restrictions in place in some cities across the country.

Therefore, if you meet the necessary requirements, you will certainly have an advantage when buying a new vehicle.

Other criteria necessary to obtain tax exemption when purchasing vehicles for individuals with critical illnesses include:

If taxpayers wish to clarify which chronic illnesses are covered by the tax exemption when purchasing vehicles, it is recommended that they seek information from the State Department of Transportation.

See the updated list below to understand if you or a family member are eligible for the benefit:

First, you need to check if your disability falls within those listed as eligible for exemption.

Therefore, you will need to obtain a special driver's license and present a medical report attesting to the existence of the disability.

Then, with the report in hand, it is possible to request tax exemptions from the Federal Revenue Service, the State Treasury Department, and the City Hall of your city.

Therefore, if you wish to obtain more information on how to request an exemption when purchasing vehicles for people with disabilities, please access the link below.