backLaw No. 15,320/2025 has been enacted, extending tax exemptions for machine-to-machine communication systems — commonly referred to as Internet of Things (IoT) devices — as well as for small satellite ground stations. The statute was signed into law by the President of the Republic without vetoes and prolongs the incentives established under earlier legislation. It maintains the exemption from installation and operating fees charged by the Telecommunications Inspection Fund (Fistel), the Audiovisual Sector Fund (Condecine), and the Contribution for the Promotion of Public Broadcasting, with validity through 2030.
The extension of the tax relief resulted from coordinated efforts by the telecommunications sector and the equipment manufacturing industry, which argued that the measure is essential to the economic viability of these services. During the bill’s passage through the National Congress, legislators highlighted that the policy introduced in 2021 enabled significant growth in machine-to-machine communications and consumer satellite services, ultimately generating tax revenues that exceeded the amounts foregone through the exemptions.
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