The 8 laws published in 2025 that changed the lives of Brazilians

The year is coming to an end, but the promulgation of important laws and decrees by the federal government in 2025 will now significantly change the lives of Brazilians. They range from drastic changes in taxpayers’ pockets to changes in habits deeply rooted in our society. Check it out:

The IRS is considered the “lion” of taxpayers

Income tax

A new law modifying the IR was approved on November 26. The exemption range has been expanded for those who receive up to R$5,000 per month and will come into effect from January 1, 2026.

The presidential sanction was taken without a veto. In addition to the exemption, the text provides for progressive reductions for incomes of up to R$7,350 distributed as follows: those who receive up to R$5,500 will benefit from a 75% reduction; up to R$6,000, the reduction will be 50%; and up to R$6,500, 25%. From R$7,350 per month, the full rate of 27.5% remains charged.

Around 25 million Brazilians will benefit, according to the federal government. It is estimated that anyone benefiting from the exemption should save around R$4,356 per year. Taxpayers in intermediate brackets will be able to save between R$1,300 and R$3,300.

Driving license

The new rules simplifying obtaining the National Driving License (CNH) have been in force since December 10. From now on, courses in driving schools are no longer compulsory, neither theoretical nor practical. But the toxicological test is now valid for aspiring drivers of motorcycles and passenger cars (categories A and B).

Drivers who do not accumulate fines and traffic violations within one year, known as “citizens with clean records”, will also be entitled to automatic renewal of their document.

The federal government, author of the proposal, estimates that the measure will reduce the cost of issuing the document by 80%.

The changes were achieved through changes in the Contran Resolutions and Interim Measures.

Fight against organized crime

Law No. 15,245 was sanctioned on October 29, two days after the Rio police mega-operation against the Red Command, which left 119 dead – 115 suspects and four police officers – and 113 arrests. The objective is to strengthen the fight against organized crime and to increase the protection of public officials and collaborators of the judicial system.

Thus, the new law created two independent offenses carrying harsher penalties: the misdemeanor of obstructing actions against organized crime and the misdemeanor of conspiracy to obstruct, both punishable by sentences of 4 to 12 years in a maximum security federal prison and a fine.

The association of mercenary criminals, provided for by the Penal Code, has also evolved. With the new law, the penalty was increased, becoming the same punishment as the conspiracy itself: imprisonment of one to three years in a maximum security federal prison and a fine. It is also an independent punishment, that is, if the contracted offense has been committed, the principal will be responsible for the planning and execution.

The law also extends state protection to family members of judges, prosecutors, and security agents.

Digital ACE or “Felca Law”

Remember when influencer Felca reported a real child abuse ring on the internet this year, mainly involving another influencer, Hytalo Santos? The pivotal accusation – which made the term “adulteration” one of the most talked about in the country – reached the National Congress and became law. On September 18, the government sanctioned the digital status of children and adolescents (Law No. 15,211/2025).

Among the rules, platforms, social networks and digital service providers are now required to adopt reliable and effective age verification mechanisms, as simple self-declaration by the user is no longer sufficient.

The accounts of children and adolescents up to 16 years of age on social networks must be linked to the account of a legal guardian and it is obligatory to offer clear and accessible parental control tools, to restrict the duration of use, to limit purchases and financial transactions and to identify the profiles of adults with whom the minor communicates.

The collection and processing of personal data to target advertising to children and adolescents is prohibited, and providers are required to remove and immediately report to authorities any content detected on their services that involves sexual exploitation or abuse of children and abduction or grooming of minors.

Sanctions range from warnings and simple fines of up to 10% of the economic group’s turnover in Brazil, to fines limited to 50 million reais per violation and even suspension or ban on the company’s activities in the country.

Although sanctioned in September 2025, this law will not come into force until March 2026.

Tax reform

Complementary Law 214/2025 was sanctioned on January 16 and establishes the Goods and Services Tax (IBS), which unifies state and municipal taxes; the Social Contribution on Goods and Services (CBS), which unifies federal impacts; and the selective tax (IS) – called the “sin tax”.

They will replace PIS, Cofins, IPI, ICMS and ISS. And taxes will now be charged at the destination (where the product is consumed) and not at the origin.

The legislation will also eliminate the cascade tax, allowing full credit for all costs and create the cashback program, returning a portion of the tax to low-income families – which is not expected to begin operating until January 2027.

The transition to the new Brazilian tax model will take place gradually, starting in 2026, when the collection of IBS and CBS will begin with minimum test rates (0.9% and 0.1%, respectively). PIS, Cofins, ICMS and ISS will continue to be invoiced, the objective of this first year being to test the collection systems. The reform is expected to be fully underway in 2033.

CPB

The Ministry of Development and Social Assistance, Family and the Fight against Hunger (MDS) and the National Social Security Institute (INSS) published a joint order on October 10 that updates the rules of the Continuous Payment Benefit (BPC), which pays a minimum wage to elderly people (65 years or older) and disabled people with low incomes. The text frames the changes made to the legislation at the end of 2024.

Biometric registration is now mandatory and the beneficiary has up to 30 days to resolve any outstanding issues, otherwise it will be considered a withdrawal.

Among the new features, it is worth highlighting the possibility of maintaining the benefit even in the event of a change in family income per capita. Another important point is the automatic conversion of the BPC into inclusion assistance each time the INSS identifies that the disabled person has entered the labor market, with remuneration of up to two minimum wages, that is to say without loss of the allowance.

Adjustments have also been made to the criteria for calculating family income for better control and greater security of the system. Check them all out here.

“SUS of education”

Complementary law No. 235/2019, which establishes the national education system (SNE), known as “SUS of education”, was sanctioned on October 31. The objective is to organize public management to guarantee minimum quality standards throughout the territory.

One of the main changes is the creation of the Student Quality Cost (SQC), a minimum value per student that must be invested each year to ensure ideal teaching conditions, including infrastructure, equipment, laboratories and decent teacher training/salary. Currently, the CAQ, already planned in Fundeb, is in the regulatory and technical studies phase.

The SNE is also creating a national database to continuously track student journeys, with the National Education Data Infrastructure (India), which focuses on real-time integration of information from public and private networks.

In addition to the Unique National Student Identifier (Inue), in which the CPF becomes the unique identifier of the student up to higher education, allowing individualized monitoring of the educational path. All still in the implementation phase.

Ban cell phones in schools

The rule was approved by the National Congress at the end of 2024, but was sanctioned in January of this year. Law No. 15 100/2025 prohibits the use of devices during lessons, recess and recess.

There are exceptions. With permission from the school, the device may be used in educational activities; in the event of danger, necessity or force majeure; and for accessibility, inclusion and attention to student health.

And it seems that the measure has remained. In São Paulo alone, for example, incidents of cell phone use in public schools decreased by 75% in eight months. According to the State Department of Education (Seduc), in the first month of the school year, approximately 24,000 cases of cell phone use were recorded, but in October this figure dropped to less than 6,000.