05/06/2026 | Senate Agency

https://www12.senado.leg.br/noticias/materias/2026/05/06/isencao-de-imposto-de-importacao-para-pesquisa-contra-cancer-avanca 

Medicines, supplies, devices, and equipment necessary for cancer research may be subject to a zero Import Tax (II). The Science and Technology Committee (CCT) approved on Wednesday (6) Bill 2,716/2025, introduced by Senator Dr. Eudócia (PSDB-AL), which establishes the exemption. The bill received a favorable opinion in the form of the substitute bill presented by the rapporteur, Senator Astronaut Marcos Pontes (PL-SP), and will now proceed to the Social Affairs Committee (CAS) for review.

Dr. Eudócia argued that the proposal reduces the costs of acquiring materials necessary for research in the field, helping to ensure new treatments and improve existing ones. 

The senator also highlighted that, in Brazil, clinical oncology researchers point to the lack of adequate infrastructure and logistics as one of the main obstacles in the field of clinical research, with the high tax burden being one of the factors contributing to this situation.

— Our research is still far behind what we need to move forward. And this bill will help; it will optimize studies and research in the health sector, and especially in the field of oncology. Currently, the leading cause of death is cardiovascular disease, but scientific studies show that by 2030, the disease that will claim the most lives—not only among Brazilians but worldwide—will be cancer. And we must stay one step ahead to prevent this from happening. 

Measures
The bill includes in the Import Tax Exemption Act the sale of materials essential for basic, experimental, clinical, and translational research in oncology. These include:

• chemical reagents,
• laboratory materials,
• cell therapy products,
• biological resources,
• laboratory devices and equipment, and
• data analysis tools.

The text also stipulates that these imports are not subject to the annual global limit on imports of goods intended for scientific and technological research. 

The rapporteur issued a favorable opinion but proposed an alternative bill. The main change was to add rules to align the tax benefit with the requirements of the Fiscal Responsibility Law (LRF) and the Budget Guidelines Law (LDO) of 2026. The new text stipulates that the Executive Branch shall establish mechanisms for the governance, monitoring, and evaluation of the exemption.

Under the substitute bill, the regulations must include an estimate of the number of beneficiaries, objective and quantifiable targets, performance indicators, transparency mechanisms, and periodic evaluation of results. The agency responsible for monitoring and evaluating the benefit must also be designated.

Another change is that the exemption will only take effect upon publication of these regulations. The bill also limits the benefit’s duration to five years, starting from the date it takes effect, and stipulates that any extension will depend on an evaluation of the results and the achievement of established targets.

According to Senator and Astronaut Marcos Pontes, these adjustments provide greater certainty for the implementation of public policy and allow for monitoring whether the tax exemption contributes to expanding clinical research in Brazil, strengthening national scientific capacity, and stimulating the development of new cancer treatments.

— This measure will allow the competent public administration agencies to define, based on adequate technical information, the parameters necessary for the implementation of the public policy, including objectives, targets, performance indicators, transparency mechanisms, and monitoring and evaluation of results, in accordance with the provisions of the Fiscal Responsibility Law (LRF) and the Annual Budget Law (LDO) of 2026.