Flávio Bolsonaro Vows to Reinstate Perse Program

Overview

• Flávio Bolsonaro pledged on Tuesday that he will restore the Programa Emergencial para Retomada do Setor de Eventos (Perse) if elected, saying the measure will help shows, tourism and small artists.
• When in force, Perse set the tax rate to zero for four federal levies — corporate income tax (IR/IRPJ), social contribution on net profit (CSLL), PIS and Cofins — giving broad tax relief to firms in events and related sectors.
• The program was ended by the Lula administration in 2025 after the federal revenue service said a legal renunciation cap of R$15 billion was reached and officials warned total renunciations could approach R$20 billion.
• Bolsonaro’s announcement did not include how the measure would be implemented, how much it would cost, or what controls would prevent the irregular use that critics flagged previously.
• If revived, the policy could boost ticket sellers, transport workers and local commerce but would also risk large revenue losses and recurrence of misuse by firms outside intended sectors, so observers will watch for scope, cost estimates and anti-fraud rules.