When importing an aircraft into Brazil, a common question is whether larger aircraft pay proportionally more taxes than smaller models.
In other words: does importing a large executive jet result in a higher import tax rate than importing a smaller aircraft?
The answer is not necessarily. Aircraft size alone does not determine a higher or lower import tax rate.
Taxes do not increase simply because an aircraft is larger
This question was addressed by pilot and aviation influencer Fernando De Borthole, from Aero Por Trás da Aviação. He explains that there is no higher tax rate simply because an aircraft is larger.
That means very different models, such as a Phenom 100, Cirrus, Hawker, or Falcon, do not receive a higher or lower import tax rate based only on their size.
Taxes are calculated as a percentage of the applicable tax bases for the transaction. Therefore, while a higher-value aircraft may result in a larger tax amount in reais or US dollars, that does not mean the percentage charged is higher simply because the aircraft is larger.
Which costs can vary with aircraft size?
It is important to distinguish import taxes from the other costs involved in an aircraft transaction.
Some expenses can vary according to characteristics such as size or weight. Certain airport costs, such as landing-related charges, are one example.
For an import operation, it is therefore necessary to assess the transaction as a whole: in addition to taxes, there are costs and steps related to documentation, payments, international logistics, customs clearance, and the aircraft's nationalization in Brazil.
How does WM Trading support aircraft imports?
In the video, Fernando also highlights WM Trading as a company specialized in this type of operation.
WM coordinates the different stages of an import operation, including documentation, payments, and customs clearance, providing specialized advisory support so the transaction is structured from the outset. Learn more about WM's aircraft import solutions.
Another point mentioned is the possibility of reducing ICMS to 4% for eligible operations nationalized in Espírito Santo, subject to the applicable requirements and conditions. This structure can make a relevant difference to the tax cost of importing an aircraft when compared with operations subject to full ICMS rates.
For this reason, it is more important to plan the import before the purchase than to focus only on the aircraft's size or price. The operation should be assessed with the appropriate tax, documentary, and customs structure.
Are you considering importing a jet, helicopter, or another aircraft into Brazil?
Talk to WM Trading's specialists and learn how to structure your import operation.
