TAX INCENTIVES
Benefits and Competitiveness
Tax Incentives in Maranhão 
Maranhão offers strategic tax incentives to strengthen logistics, industry, and agribusiness, promoting economic growth, job creation, and sustainable development.
Law No. 10,401/2015 – More Logistics Subprogram
🔹 Created within the More Companies Program to support logistics, transport, and distribution companies.
🔹 Covers road, air, rail, port, and agribusiness sectors.
Requirements:
✔ Companies must have at least 1 year of active state registration.
✔ Minimum registered fleet in Maranhão.
✔ Fiscal and environmental compliance.
Tax Benefits:
📌 Presumed credit: 75% on monthly ICMS.
📌 Deferred ICMS for asset and input acquisition.
📌 Contributions: 3% to the State Industrial Development Fund (FDI) and 1% to More IDH
Law No. 10,690/2017 – Industrial and Agribusiness Incentives
🔹 Regulates ICMS taxation, encouraging industrial and agribusiness projects.
Main Benefits:
📌 Presumed credit: 65% to 98% ICMS reduction for new or expanding businesses.
📌 ICMS deferral: Suspension for imports and acquisition of raw materials.
📌 Development Focus: Prioritizes low IDH municipalities and sustainable projects.
Criteria and Conditions:
✔ Companies must generate jobs and meet social commitments.
✔ Supervised by CONDEP, monitored by SEFAZ and SEINC
Duration and Suspension:
📌 Can be suspended or canceled for non-compliance.
📌 Priority projects: Renewable energy, sustainable development, and strategic infrastructure.