Overview
- President Luiz Inácio Lula da Silva signed Lei Complementar nº 232, which was published in the Diário Oficial da União on Monday, June 29, 2026 and enters into force as a federal framework for municipal action.
- The law does not grant automatic exemptions; each municipality and the Federal District must approve their own rules before any ISS (service tax) break can apply to local organizers.
- Municipal exemptions can be granted only to legal entities already receiving federal tax incentives tied to the 2027 World Cup and any municipal benefit must run for the same period as the federal incentives.
- The bill cleared Congress quickly, passing the Senate on June 9 by 58–1 after earlier approval in the Chamber of Deputies, and its sponsors say it aims to boost tourism, hotels, restaurants, commerce and temporary jobs in host cities.
- Next steps fall to the eight host cities and the Federal District — Brasília, Belo Horizonte, Rio de Janeiro, São Paulo, Recife, Salvador, Fortaleza and Porto Alegre — whose local decisions will determine how widely and for how long the tax relief is used.