Image for illustration purposes only - The models presented may be subject to change or withdrawn from direct sale to PCDs by the manufacturer without prior notice. Check the actual conditions at the dealership. Artificial Intelligence There is legislation in Brazil that guarantees people with disabilities (PwD) the right to purchase 0 km vehicles exempt from up to four different taxes. Together, these taxes represent between 20% and 30% of the final value of a car — which can mean savings of tens of thousands of reais in a single purchase. Although Law 8,989/95 has existed for decades, this right still goes unnoticed by many consumers. The main reason is the low level of publicity on the part of most dealerships, which prevents qualified Brazilians from taking advantage of the advantage. Consequently, the value of the unused exemption is kept as tax revenue, without generating the savings due to those who purchase the vehicle. LEGAL BASIS The benefit is supported by Federal Law 8,989/95, by ICMS Agreement 38/2012 (state exemption) and by Law nº 8,383/1991 (IOF exemption). The IPVA exemption varies depending on the regulations of each state, being recognized by the majority of Brazilian states. This is not a commercial promotion or discount — it is a constitutional right guaranteed by federal law. Who is entitled? Drivers and non-drivers The legislation divides beneficiaries into two main categories: PwD drivers, who drive their own vehicle, and non-PwD drivers, who need to be transported by third parties. Both are entitled — with slightly different rules. CATEGORIES OF BENEFICIARIES RECOGNIZED BY LEGISLATION: PwD Driver: People with physical or hearing disabilities who have a Special Driver's License and drive their own vehicle, with or without adaptation. Non-Driver PwD: People of any age with severe physical, visual, mental disabilities, or diagnosed with Autism Spectrum Disorder (ASD). You can nominate up to 2 family members to drive the vehicle. The acquisition can be made by the beneficiary himself or by his legal representative, in the case of a minor or incapacitated adult. Regardless of the category, the consumer has a guaranteed right to the benefit, which includes exemption from the main automotive taxes: IPI, ICMS, IOF and IPVA. Understand which taxes are exempt and the financial impact on the purchase IPI: Tax on Industrialized Products: between 6% and 10% on the automaker's list value. Vehicles with engines over 1.0 L have a proportionally greater discount. ICMS: Tax on the Circulation of Goods and Services (ICMS): partial exemption limited to the transaction portion in the amount of R$70,000.00 (according to ICMS Agreement 38/2012). The application of the discount depends on the internal tax rate of the buyer's state of domicile. IOF: Tax on Financial Operations (IOF): total exemption on vehicle financing. This benefit can only be used once by people with a Special Driver's License (PwD). IPVA: Motor Vehicle Ownership Tax (IPVA): the granting of the exemption and the benefit values ??follow specific rules stipulated by each state and the Federal District. Illustrative graph of exempt taxes and financial impact on the Isencar purchase It is worth noting that an additional discount from the manufacturer may occur, depending on its pricing policy on the billing date for certain models aimed at the PwD public. People with disabilities need to prove their condition to claim exemptions and obtain the discount on the 0 km vehicle. Can any vehicle be purchased with PwD exemptions? No. Only passenger vehicles approved by the Federal Revenue Service can be purchased with the appropriate tax deductions. Utility vehicles — with single or double cabins — do not qualify for the benefit. What is the ceiling value of the 0 km vehicle to qualify for PwD exemptions? IPI Exemption: Up to R$ 200,000.00 ICMS Exemption: Up to R$ 120,000.00 IPVA Exemption: Variable according to each State and the Federal District *Rules in force in 2026. From 01/01/2027, the changes sanctioned by PLP 108/2024 (Tax Reform) apply. which establishes the new regime under IBS/CBS.* How can I pay for the PcD vehicle? The vehicle can be paid for in the following ways: Cash Financed (with exemption from IOF) Consortium Letter Car used as a down payment Even if the beneficiary is a minor or disabled adult, the vehicle must be registered in their name. In the case of financing, the legal representative will act as guarantor of the operation. Price comparison: with and without PcD exemption To illustrate the concrete financial impact of the benefit, let's take as an example an entry-level SUV with a list value of R$119,900.00. With the exemptions applied, the same vehicle can cost around R$100,000.00 — a difference of almost R$20,000.00 at the time of purchase. Adding the IPVA exemption over 4 years (approximately R$11,200.00), the total savings in the period reach R$31,100.00. Limit on the use of the exemption per IPI beneficiary: can be used every 3 years; ICMS: can be used every 4 years; IPVA: after approval, the exemption is maintained for a single vehicle as long as it is registered in the name of the beneficiary. Minimum period for selling the PwD vehicle: The IPI exemption imposes a waiting period of 2 years for selling the vehicle. If there is also an exemption from ICMS, this period is extended to 4 years. If there is a need to sell before the deadline, the exempt taxes must be refunded to the government with the appropriate interest and fines added. The exceptions are: Sale to another PwD who is entitled to the same tax treatment, with prior approval from the responsible bodies; Death of the beneficiary — only for ICMS. The IPI must be collected regardless of the reason for the advance sale. How to use the benefit: step by step The process involves bureaucratic steps that, without due knowledge, can cause delays and losses. See how it works in practice: 1