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Mover is structured around three core instruments:
1. R&D financial credits. The programme authorises a multi-year envelope of approximately R$19.3 billion in financial credits (créditos financeiros) usable to offset federal taxes (CSLL, IRPJ, IPI, PIS/Cofins, CIDE) for qualifying R&D and innovation investment in low-carbon mobility, vehicle electrification, energy-efficiency, recycling, and supply-chain decarbonisation. Annual ceilings ramp from R$3.5bn (2024) to R$4.1bn (2028). Credits are calibrated to incentivise spending in Brazil-resident labs, universities and ICTs (Institutos de Ciência e Tecnologia).
2. IPI bonus-malus. The Industrialised Products Tax rate paid by manufacturers and importers becomes a sliding scale tied to lifecycle vehicle attributes: tailpipe CO2/km, well-to-wheel emissions including the Brazilian biofuels mix (ethanol, biodiesel), energy-efficiency MJ/km, and recyclability. The most efficient vehicles qualify for the "Carro Sustentável" zero-IPI bracket (≤83 gCO2/km tailpipe, ≥80% recyclability). The system explicitly advantages flex-fuel ethanol-hybrid configurations — a structural choice that protects Brazil's sugarcane-ethanol industrial base and differentiates Mover from EU/US EV mandates.
3. 2% import-tariff window with R&D commitment. Importers can access a reduced 2% import tariff on qualifying vehicle imports if they commit R&D investment equivalent to 2% of customs value. This builds a pipe-and-bridge mechanism through which OEMs can sustain Brazilian sales while ramping local manufacturing under Mover-eligible decarbonisation criteria.
The programme replaces and extends Rota 2030 (Lei 13.755/2018), which expired end-2023. Decreto 12.435/2025 (15 April 2025) operationalises the law: it sets specific energy-efficiency targets and emissions trajectory ramps for light-duty and heavy-duty vehicles, defines Inmetro labelling and inspection rules, and establishes the mandatory commercialisation requirements that bind from 1 June 2025.
as the de-facto South American auto-manufacturing hub. Stellantis, Volkswagen, GM, Toyota and Renault all anchor Brazilian operations on Rota 2030 / Mover continuity; the law gives them a five-year R&D-credit horizon to plan EV/hybrid line conversion at Betim, Anchieta, São José dos Pinhais, Sorocaba.
and Great Wall Motor's Iracemápolis plant (São Paulo, ex-Mercedes) are explicit Mover beneficiaries. The 2% import-tariff window helps bridge import volumes while local CKD/SKD ramps. Combined with Brazil's decision in early 2024 to phase EV import-tariff protection back in (15% → 35% by 2026), Mover gives Chinese OEMs a domesticate-or-pay choice rather than an import-only path.
pro-ethanol industrial bias that no other major EV regime uses. This matters for Petrobras downstream economics, sugarcane (BRSL Cosan, São Martinho) and for differentiating Brazilian-built hybrids in export markets that recognise biofuel lifecycle credit.
privileges supplier-side investment, supporting reshoring of battery-pack assembly, e-axles, power electronics and recycling capacity that would otherwise migrate to Mexican USMCA-aligned hubs.
Brazil's broader NIB framework launched 22 January 2024, which commits roughly R$300bn through BNDES + Finep across six missions. The "sustainable mobility" mission overlaps Mover's R&D-credit pool and is expected to be filed as a separate IPTM action.
Mover is partly a defensive response to the US Inflation Reduction Act (2022) and to EU/UK auto-sector decarbonisation mandates: the EM auto-manufacturing base needs an R&D-credit instrument that matches the magnitude of consuming-country EV subsidies, otherwise Brazilian capex migrates north. By tying tax relief to lifecycle CO2 and ethanol-hybrid eligibility, Brazil avoids the FEOC-clean / China- exclusion architecture of the IRA but achieves a comparable subsidy pull on local investment.
consumption-tax reform (CBS/IBS) that begins phasing in from 2026 under the constitutional tax-reform amendment? IPI is being partially absorbed into the new IS (Imposto Seletivo / "sin tax"), and the bonus-malus mechanism may need legislative recalibration.
enough to drive genuine technology shift, or whether the 80% recyclability threshold defaults to existing-fleet flex-fuel configurations.
ASEAN exporters or from non-Brazilian OEMs that lack the local R&D footprint to meet the 2%-of-customs-value commitment.
unused-credit carryforward — material for OEM tax-planning.