Paraná Competitivo Program
The Paraná Competitivo Program is a key attraction for investments in Paraná.
Created in early 2011, the program includes measures like extended ICMS tax payment deadlines, infrastructure and foreign trade incentives, as well as streamlined processes and professional training.
Its primary goal is to make the state more appealing for new ventures that generate jobs, income, and sustainable development.
Requested incentives must comply with State Decree 7.721/2024 and are technically assessed by Invest Paraná through a report considering state priorities: type of investment, economic sector, jobs created, economic, social, and environmental impact, strengthening of the production chain, and degree of innovation. Following technical evaluation, the process is sent for review by the State Finance Department (Sefa), which decides on the approval, duration, and grace period of the incentives. Sefa is also responsible for all deliberations on the project’s tax-related aspects.
The Paraná Competitivo program supports various projects to stimulate economic growth. Eligible categories include:
Incentives
- Installment payment of incremental ICMS (10% in the current month; 90% of the tax over 48 months);
- ICMS deferral on transactions involving the supply of electricity by Copel and the supply of natural gas by Compagas;
- Transfer of own ICMS credits for asset acquisition.
Conditions
- Minimum required investment of R$4.8 million;
- Investments made in the 12 months prior to the application submission, in the implementation phase, or to be made.
The program applies to projects of implementation, expansion, diversification, or reactivation.
Incentives
- Possibility of granting presumed credit on interstate taxed operations that supply goods to end consumers, whether individuals or non-taxable legal entities;
- The presumed credit is intended for interstate operations and as a substitute for other tax credits, and cannot be used cumulatively with other tax incentives.
Conditions
- Minimum required investment of R$360 thousand;
- The minimum annual revenue projected in the project must be R$4.8 million;
- Valid for interstate operations;
- For imported goods, the benefits apply to those defined in a list issued by the Council of Ministers of the Foreign Trade Chamber (Camex), provided they utilize the port or airport infrastructure of the State of Paraná and complete customs clearance of the goods in Paraná territory.
For establishments that operate exclusively in the e-commerce modality: e-commerce, mobile application, call center, or telemarketing.
Incentives
- Reduction of ICMS on QAV (Aviation Fuel) to up to 7%.
Conditions
- Benefit granted upon signing a letter of intent with the State. The project must consider the regional, national, and international routes on which the company will provide air transport services within the State, as well as the number of weekly and/or daily flights, in accordance with the relevant tourism and economic interests for the State.
Incentives
- Possibility of total exemption from ICMS, while maintaining the other normal ICMS credits for inputs, in the following operations and services:
I – Internal and import of goods, machinery, equipment, parts, pieces, aeronautical components, tools, metal structures, and installations intended to integrate fixed assets, except for products subject to the tax substitution regime;
II – Internal acquisition of QAV/JET A-1;
III – Import of aircraft, their parts, and pieces;
IV – Intermunicipal and interstate air transport services for cargo;
V – Acquisition and supply of onboard food and provisions by the airline.
Assumptions: The benefits will be realized when the airline establishes the HUB, through its own or affiliated operations, maintaining a minimum frequency of five international weekly flights operated with widebody aircraft, and 50 daily national connecting flights, according to the terms, deadlines, and conditions established in the letter of intent.
Partial Benefit: Benefits may be implemented as a reduction of the taxable base, according to the partial fulfillment of the above assumptions, in which case the reduction must observe the following criteria:
- Reduction of the taxable base of up to 89% when implementing 50 daily national connecting flights;
- Reduction of up to 100% when implementing the minimum frequency of five international weekly flights operated with widebody aircraft and 50 daily national connecting flights;
- Through the letter of intent, additional conditions may be established to obtain the reductions mentioned in items “a” or “b,” related to a minimum number of regional flights to be conducted within Paraná and international flights regardless of whether they are operated by widebody aircraft or at other airports in the State.
Conditions
- According to the project for the expansion or establishment of air routes in the State (HUB and QAV). A HUB is considered to be the Paraná airport used by the airline as a logistics and connection center for national and international flights, for distributing cargo and passengers to their final destination.
- The project also extends, as applicable, to the concessionaire that operates the provision of airport services at the respective international airports, as well as to its service providers, duly authorized in the letter of intent, exclusively for the construction and installation of the International Flight Connections Center – HUB.
Incentives
- Paraná cooperatives with accumulated credits in the “investment account” may transfer them to other accredited taxpayers in the System for Controlling the Transfer and Use of Accumulated Credits (Siscred) as a counterparty for the construction of renewable energy plants (biogas and photovoltaic).
Conditions
- The credit transfer may begin upon the start of operations of the plants and the approval of the investment in accordance with the Tax Procedure Norm, observing a minimum value of 90% in acquisitions from Paraná suppliers, made by the cooperatives or their members, of inputs used in the construction of the plants;
- As reinvestment, 7% of the value of transfers by cooperatives must be allocated to social actions, in accordance with the management programs of the State of Paraná, through the preparation of agreements approved by Sefa, or deposited in a specific current account of the Paraná Competitive Program, for distribution as provided in art. 11 of Decree No. 11,461, of October 22, 2018;
- The authorized transfer amount must be made in 24 monthly installments;
- The recipient of the credit may offset up to 100% of their own outstanding balance during the reporting period;
- It cannot be used to offset ICMS due by tax substitution.
Construction of renewable energy plants, either biogas or photovoltaic, shall follow the form and deadlines established in a resolution by the Secretary of Finance.
Incentives
- Paraná cooperatives and integrator companies with accumulated credits in the “investment account” may transfer them to other accredited taxpayers in the System for Controlling the Transfer and Use of Accumulated Credits (Siscred) as a counterparty for the construction of grain storage silos, in accordance with the form and deadlines established in a resolution by the Secretary of Finance.
Conditions
- The credit transfer may begin upon the verification of the silo’s implementation, through the submission of the technical project of the constructed silo, invoices for the acquisition of the constructed silo and its components, and proof of the silo’s registration in the SICARM of CONAB;
- As reinvestment, 7% of the value of the transfers by cooperatives and integrators must be allocated to social actions, in accordance with the management programs of the State of Paraná, through the preparation of agreements approved by SEFA, or deposited in a specific current account of the Paraná Competitive Program for distribution purposes;
- The recipient of the credit may offset up to 100% (one hundred percent) of their own outstanding balance during the reporting period;
- The transferred credit cannot be used to offset ICMS due by tax substitution;
- The authorized transfer amount must be made in 24 (twenty-four) monthly installments;
- The authorized transfer must be carried out in accordance with the Single Annex of SEFA Resolution 0672/2023.
Construction of metal silos for grain storage, in accordance with the form and deadlines established in a resolution by the Secretary of Finance.
Information
Phone: +55 (41) 33500318
Mobile: +55 (41) 988907513
Email: [email protected]
According to State Decree 7.721/2024, establishments benefiting from the Paraná Competitivo Program must install a program identification plaque at the investment location, in accordance with the standards defined by the Visual Communication sector of the State Government of Paraná.