Computers are exempt from taxes when used in schools.
The One Laptop Per Child Program and the Special Incentive Scheme have been published in the Official Gazette.
Agency Brazil - The Official Gazette of the Union publishes today (11) a decree that regulates the One Computer per Student program (Procura) and the Special Incentive Regime for Computers for Educational Use (Reicomp), which suspends the incidence of some taxes, such as the Tax on Industrialized Products (IPI), PIS/Pasep and the Contribution for the Financing of Social Security (Cofins), on the computer to be purchased and its raw materials.
The goal of Procura is to promote digital inclusion in schools within the federal, state, district, and municipal public education systems, as well as in non-profit schools serving people with disabilities. The decree replaces Provisional Measure 563, published in April.
Reicomp will prioritize free and open-source software solutions, without licensing costs, in accordance with the educational policy guidelines of the Ministry of Education.
The measure is a joint act of the Ministries of Education and Finance, but may be changed by the Ministers of Development, Industry and Foreign Trade and Science, Technology and Innovation, by means of an ordinance, whenever technical or economic factors so determine.