{"id":9960360918,"date":"2025-06-14T13:41:32","date_gmt":"2025-06-14T16:41:32","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960360918"},"modified":"2025-06-14T13:41:32","modified_gmt":"2025-06-14T16:41:32","slug":"reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/","title":{"rendered":"Reformula\u00e7\u00e3o Fiscal 2025: Como o Governo Vai Compensar o IOF com Novos Tributos"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 2 minutos<\/small><\/p> <p data-start=\"247\" data-end=\"361\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">O ministro da Fazenda, Fernando Haddad, anunciou um pacote de medidas que substituem o aumento do IOF, desativando o plano inicial e introduzindo novas a\u00e7\u00f5es para manter o equil\u00edbrio fiscal previsto no arcabou\u00e7o fiscal<\/span>. <span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">A seguir, entenda os impactos dessas mudan\u00e7as e como elas afetam investidores, empresas e o setor cont\u00e1bil.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#1_Apostas_esportivas_aliquota_sobe_de_12_para_18\" >1. Apostas esportivas: al\u00edquota sobe de 12% para 18%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#2_Tributacao_sobre_LCI_e_LCA_fim_da_isencao_de_IR\" >2. Tributa\u00e7\u00e3o sobre LCI e LCA: fim da isen\u00e7\u00e3o de IR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#3_Fintechs_pagam_mais_equiparacao_da_CSLL\" >3. Fintechs pagam mais: equipara\u00e7\u00e3o da CSLL<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#4_Revisao_de_incentivos_fiscais_corte_de_ate_10\" >4. Revis\u00e3o de incentivos fiscais: corte de at\u00e9 10%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#5_Impactos_no_Congresso_e_proximos_passos\" >5. Impactos no Congresso e pr\u00f3ximos passos<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#O_que_muda_para_cada_publico\" >O que muda para cada p\u00fablico<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reformulacao-fiscal-2025-como-o-governo-vai-compensar-o-iof-com-novos-tributos\/#Conclusao\" >Conclus\u00e3o<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 data-start=\"368\" data-end=\"424\"><span class=\"ez-toc-section\" id=\"1_Apostas_esportivas_aliquota_sobe_de_12_para_18\"><\/span>1. Apostas esportivas: al\u00edquota sobe de 12% para 18%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"425\" data-end=\"501\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">O governo prop\u00f4s elevar a tributa\u00e7\u00e3o sobre casas de apostas \u2014 atualmente 12% sobre a receita \u2014para 18%. Estima-se que isso gere uma significativa receita extra, aproveitando o crescimento acelerado do setor<\/span>.<\/p>\n<h3 data-start=\"508\" data-end=\"563\"><span class=\"ez-toc-section\" id=\"2_Tributacao_sobre_LCI_e_LCA_fim_da_isencao_de_IR\"><\/span>2. Tributa\u00e7\u00e3o sobre LCI e LCA: fim da isen\u00e7\u00e3o de IR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"564\" data-end=\"640\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Rendimentos de Letras de Cr\u00e9dito Imobili\u00e1rio (LCI) e Agroneg\u00f3cio (LCA) agora ter\u00e3o 5% de Imposto de Renda. A medida busca preservar atratividade desses investimentos, sem elevar tributos sobre consumo ou empresas<\/span>.<\/p>\n<h3 data-start=\"647\" data-end=\"694\"><span class=\"ez-toc-section\" id=\"3_Fintechs_pagam_mais_equiparacao_da_CSLL\"><\/span>3. Fintechs pagam mais: equipara\u00e7\u00e3o da CSLL<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"695\" data-end=\"771\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">A Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) de fintechs, que hoje \u00e9 mais baixa que a dos bancos (15\u201120%), ser\u00e1 ajustada para equiparar o tratamento tribut\u00e1rio entre ambos<\/span>.<\/p>\n<h3 data-start=\"778\" data-end=\"832\"><span class=\"ez-toc-section\" id=\"4_Revisao_de_incentivos_fiscais_corte_de_ate_10\"><\/span>4. Revis\u00e3o de incentivos fiscais: corte de at\u00e9 10%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"833\" data-end=\"913\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">O pacote inclui uma proposta de lei para reduzir em cerca de 10% os gastos anuais com ren\u00fancias fiscais \u2014 potencial de economia de at\u00e9 R$\u202f50\u202fbilh\u00f5es (sobre os R$\u202f500\u202fbi atuais)<\/span>.<\/p>\n<hr data-start=\"915\" data-end=\"918\" \/>\n<h3 data-start=\"920\" data-end=\"966\"><span class=\"ez-toc-section\" id=\"5_Impactos_no_Congresso_e_proximos_passos\"><\/span>5. Impactos no Congresso e pr\u00f3ximos passos<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"967\" data-end=\"1047\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">As medidas envolvem a ado\u00e7\u00e3o de MP, Projeto de Lei Complementar e poss\u00edvel PEC, mas precisam da aprova\u00e7\u00e3o do Congresso. A tramita\u00e7\u00e3o deve enfrentar resist\u00eancia de setores beneficiados<\/span>.<\/p>\n<h2 data-start=\"1054\" data-end=\"1085\"><span class=\"ez-toc-section\" id=\"O_que_muda_para_cada_publico\"><\/span>O que muda para cada p\u00fablico<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1087\" data-end=\"1687\">\n<thead data-start=\"1087\" data-end=\"1193\">\n<tr data-start=\"1087\" data-end=\"1193\">\n<th data-start=\"1087\" data-end=\"1108\" data-col-size=\"sm\">P\u00fablico-alvo<\/th>\n<th data-start=\"1108\" data-end=\"1193\" data-col-size=\"sm\">Impacto principal<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1302\" data-end=\"1687\">\n<tr data-start=\"1302\" data-end=\"1409\">\n<td data-start=\"1302\" data-end=\"1324\" data-col-size=\"sm\"><strong data-start=\"1304\" data-end=\"1319\">Apostadores<\/strong><\/td>\n<td data-start=\"1324\" data-end=\"1409\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Taxas mais altas nas plataformas de bets<\/span><\/td>\n<\/tr>\n<tr data-start=\"1410\" data-end=\"1511\">\n<td data-start=\"1410\" data-end=\"1432\" data-col-size=\"sm\"><strong data-start=\"1412\" data-end=\"1428\">Investidores<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"1432\" data-end=\"1511\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Rendimento de LCI\/LCA fica ligeiramente menor<\/span><\/td>\n<\/tr>\n<tr data-start=\"1512\" data-end=\"1613\">\n<td data-start=\"1512\" data-end=\"1534\" data-col-size=\"sm\"><strong data-start=\"1514\" data-end=\"1526\">Fintechs<\/strong><\/td>\n<td data-start=\"1534\" data-end=\"1613\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Maior carga tribut\u00e1ria equipar\u00e1 a dos bancos<\/span><\/td>\n<\/tr>\n<tr data-start=\"1614\" data-end=\"1687\">\n<td data-start=\"1614\" data-end=\"1636\" data-col-size=\"sm\"><strong data-start=\"1616\" data-end=\"1628\">Empresas<\/strong><\/td>\n<td data-start=\"1636\" data-end=\"1687\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Revis\u00e3o de incentivos fiscais exige atualiza\u00e7\u00e3o e reestrutura\u00e7\u00e3o cont\u00e1bil<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<hr data-start=\"1689\" data-end=\"1692\" \/>\n<h3 data-start=\"1694\" data-end=\"1724\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span>Conclus\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1725\" data-end=\"1912\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">As novas medidas visam substituir o aumento do IOF por tributos menos pol\u00eamicos no consumo, preservando a meta de equil\u00edbrio fiscal at\u00e9 2024 e al\u00e9m<\/span>. Contadores, consultores e empresas devem revisar planejamentos e preparar-se para mudan\u00e7as significativas.<\/p>\n<p data-start=\"1914\" data-end=\"2076\">Acompanhe a tramita\u00e7\u00e3o no Congresso, especialmente das MPs, PLC e PEC, e antecipe poss\u00edveis ajustes nas declara\u00e7\u00f5es, regimes tribut\u00e1rios e orienta\u00e7\u00f5es a clientes.<\/p>\n<p data-start=\"2386\" data-end=\"2663\"><strong data-start=\"2386\" data-end=\"2402\">Resumo final<\/strong>: O governo desistiu de aumentar o IOF e optou por elevar tributos sobre apostas, haver\u00e1 cobran\u00e7a de IR sobre LCIs\/LCAs, equipara\u00e7\u00e3o de CSLL para fintechs e redu\u00e7\u00e3o de incentivos fiscais, mantendo a meta fiscal. Contadores e investidores precisam ficar atentos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pacote fiscal 2025: entenda as novas medidas que substituem o aumento do IOF e os impactos sobre apostas, LCIs, fintechs e contas p\u00fablicas.<\/p>\n","protected":false},"author":8,"featured_media":9960360919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_mbp_gutenberg_autopost":false,"maa_idioma":"","maa_pais":"","footnotes":""},"categories":[933],"tags":[4038,5311,5312,5310],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960360918","post","type-post","status-publish","format-standard","has-post-thumbnail","category-noticias","tag-apostas","tag-lci","tag-planejamentofiscal","tag-tributos2025"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=9960360918"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360918\/revisions"}],"predecessor-version":[{"id":9960360920,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360918\/revisions\/9960360920"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960360919"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960360918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960360918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960360918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}