CIDE fuel tax (Law 10.336/2001)

Source: International Energy Agency
Last updated: 1 February 2023

The Contributions for Interventions in the Economic Domain (CIDE) is a tax levied on the import and retail sale of gasoline, diesel fuel, fuel oil, aviation kerosene, LPG, other petroleum products, and ethanol fuel, paid by refineries, formulators and importers. The rates have been R$0.10 per liter for gasoline, and R$0.05 per liter for diesel since January 2015. 
29%  of the collected revenues isused to finance transport infrastructure programmes in the States and Municipalities , guaranteeing a constant flow of resources to finance investments in the sector. Of this percentage, 75% goes to States and to the Federal District , and  25%  goes to  Municipalities.

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