Article

The Manaus Free Trade Zone (ZFM) represents a pillar of Brazilian regional development, and the electro-electronic sector plays a strategic role in its Industrial Pole. The study analyzed the impacts of the tax reform on the electro-electronic sector installed in the ZFM, focusing on changes in the incentive regime, industrial competitiveness, and job creation. The research employed a qualitative and quantitative approach, with documentary analysis of the relevant legislation (EC No. 132/23, LC No. 214/25, LC No. 227/26, RCBS, RIBS) and public data from the Superintendence of the Manaus Free Trade Zone (SUFRAMA), especially from the “Caderno de Indicadores de Desempenho do Polo Industrial de Manaus” for 2025 and the first two months of 2026. The results revealed that the tax reform did not suppress the ZFM’s favored treatment, but rather reconstructed it through mechanisms such as suspension, conditional exemption, zero rate, and presumed credits of IBS and CBS, in addition to the selective preservation of IPI. The electro-electronic complex, including IT goods, invoiced R$ 86.5 billion in 2025, corresponding to almost 38% of the PIM’s turnover, and concentrated 47,630 jobs. An asymmetry was identified in the presumed credits between the IBS and CBS regulations, a relevant normative finding for the sector. It was concluded that the reform preserved the legal basis of the ZFM’s competitive advantage, but transferred part of the model’s stability to the regulatory and operational stage, requiring institutional coordination, legal certainty, and adaptation strategies for maintaining competitiveness.

Keywords: CBS; Industrial competitiveness; IBS; Manaus Industrial Pole; SUFRAMA.

Authors: Ricardo Alexandre Ribeiro Monteiro and Matheus da Costa Gomes

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