If you are outside Brazil and plan to sell an aircraft to a Brazilian customer or bring an aircraft into your own Brazilian operation, import taxes need to be considered before the purchase agreement is signed. The final cost depends on the aircraft and the structure of the transaction, but understanding the main taxes helps all parties plan the deal, documentation, and delivery timeline.
In a Portuguese-language video, Fernando De Borthole, from Aero Por Trás da Aviação, and Amanda and Livia Verjovsky of WM Trading explain the taxes that should be considered when an aircraft is imported into Brazil and why the structure of the operation can affect the final cost.
What taxes apply to aircraft imports into Brazil?
* In eligible transactions
Four taxes should be considered in these transactions: IPI, ICMS, PIS-Importação, and Cofins-Importação. The three cards above combine PIS-Importação and Cofins-Importação because they are charged together at the same stage of the import.
For these transactions, IPI is 6.5%.
ICMS can vary according to the Brazilian state where the aircraft is nationalized and the transaction's eligibility. In some cases, ICMS can reach 18% or 20%. With the appropriate structuring and WM Trading tax incentives, ICMS can be reduced to 4% in eligible transactions.
Another important recent change is that, from April 1, 2026, the zero rate for PIS-Importação and Cofins-Importação was removed. Their combined impact can now reach approximately 2.1%. The change follows Complementary Law No. 224/2025 and Brazilian Federal Revenue Normative Instruction No. 2,305/2026.
For an overseas seller or owner, this means that the aircraft's sale price is only one part of the Brazilian buyer's total investment. Before signing the deal, it is important to align the aircraft's documentation, commercial terms, delivery date, logistics, and the expected taxes for nationalization in Brazil.
Why should the tax structure be reviewed before the sale or transfer?
Tax planning should start before the aircraft leaves its country of origin. It helps the parties evaluate applicable incentives, organize documents requested by Brazilian authorities, and coordinate the customs and logistics steps required for the aircraft to enter service in Brazil.
This preparation can also give the seller, owner, or broker a clearer view of the Brazilian buyer's total cost and the timeline needed to complete the transaction.
Import an aircraft into Brazil with WM Trading
Importing an aircraft into Brazil requires coordinated planning before its arrival. Taxation, documentation for the Brazilian Federal Revenue Service, international logistics, customs clearance, and nationalization need to be connected so that the transaction is carried out correctly.
WM Trading has more than 20 years of experience in foreign trade and specialists dedicated to aircraft imports. The team structures each transaction according to its characteristics and assesses applicable tax benefits. Learn more about WM Trading's aircraft import solutions.
If you are selling, transferring, or acquiring an airplane, jet, or helicopter for Brazil, register your interest and a WM Trading specialist will help you assess the costs and the best structure for the transaction.
