‘Sin tax’: diesel vehicles are most affected; see what each type of car weighs

The federal government published last Wednesday (4) a provisional measure (MP) that defines the rules for charging the Selective Tax, also known as the “sin tax”.

The tax, created by the consumption tax reform, will begin to be charged on February 2, 2027 and will apply to products and activities considered harmful to health or the environment, with the aim of discouraging their consumption.

Among the products subject to the new tax are passenger cars, with a base rate of 6.3%. This percentage may rise or fall according to some criteria.

One of them provides for an additional rate of 12% for models powered exclusively by diesel and intended for transporting people, such as SUVs and vans that transport up to 9 people (including the driver), for example.

In the case of cargo vehicles, such as pickup trucks, this increase is smaller. Trucks and vans for more than 9 passengers are exempt from the charge.

After adjustments, the result is multiplied by 1.21, as established by the rules.

Engine and fuel

The first criterion is the engine's power source.

The table changes for diesel or gasoline vehicles that are intended to transport cargo, such as pickup trucks. Trucks and vans for more than 9 passengers are exempt from the charge.

Energy efficiency

The second criterion is the energy efficiency of the vehicle. The calculation considers a limit of energy consumed per kilometer, which varies according to the weight and category of the vehicle.

A 1,200 kg passenger car, for example, needs to consume a maximum of around 1.49 megajoules per kilometer (MJ/km) in a test that combines city and highway routes to receive the 2 percentage point discount.

If you exceed this first limit, the car can still receive a discount of 1 percentage point if consumption is up to around 1.57 MJ/km. Above this value, there is no discount for energy efficiency.

Power

The third is the engine power, measured in kilowatts (kW).

Structural performance and driver assistance

The fourth criterion evaluates both the protection offered by the car's structure in a collision and the driver assistance systems.

The reduction of 1 percentage point occurs if a car has, for example, stability control, seat belt warning, daytime running lights or adaptive cruise control.

If the version does not meet the criteria, this discount will be lost.

Vehicle recyclability

The last criterion considers whether the manufacturer has a plan to recycle vehicles at the end of their useful life.

The reduction is 2 percentage points when one vehicle is removed from circulation for every five new cars produced. If the proportion is one in ten, the discount drops to 1 percentage point.

In both cases, the new cars considered in the count must be of the same make, model and version.

New cars also need to meet reuse targets. From 2027, at least 80% of the weight of each vehicle must be capable of reuse or recycling. This percentage rises to 85% when other forms of material recovery are also considered.

For new projects, the minimum percentages rise to 85% and 95% in 2027. In 2030, these rates will become valid for all new light vehicles, both passenger and cargo.