Zona Franca de Manaus: Medindo o Impacto da Política Pública para a Indústria Brasileira

This report by the Climate Policy Initiative analyzes the impact of the Zona Franca de Manaus (ZFM) on the Brazilian industrial sector, focusing on tax incentives, sectoral production, and workforce distribution compared to the rest of Brazil.

• The Zona Franca de Manaus (ZFM) provides extensive tax incentives, including exemptions and reductions for Import Tax, IPI (Industrialized Products Tax), PIS/PASEP, and COFINS. For example, goods produced in the ZFM are generally exempt from IPI, though the Administrative Council of Tax Appeals (CARF) has ruled that buyers of these exempt products do not receive IPI credits.
• The total estimated tax expenditure for the ZFM is R$ 23 billion when excluding differentiated rates and merchandise acquisitions.
• The electronics and optics sector is the largest in the ZFM, accounting for 36% of the Gross Value of Industrial Production, 36% of Net Industrial Sales Revenue, and 35% of Net Sales Revenue.
• The 'two-wheels' (motorcycles and bicycles) sector is the most significant beneficiary of tax expenditures in the ZFM relative to Brazil, representing 26.9% of the estimated tax expenditure.
• The ZFM holds a disproportionately high share of the national workforce in specific sectors. The 'two-wheels' sector accounts for 56% of the total occupied personnel in Brazil, and the communication sector accounts for 27%.
• The report identifies several priority sectors for development, including infrastructure, tourism, agro-industry, irrigated agriculture, metallic mineral extraction, electronics, component industry, packaging, pharmaceuticals, toys, optics, and watches.

APA

Assunção, J., Schutze, A., & Holz, R. (2020). Zona Franca de Manaus: Medindo o Impacto da Política Pública para a Indústria Brasileira. Climate Policy Initiative. https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/Zona-Franca-de-Manaus-Medindo-o-impacto-da-politica-publica-para-a-industria-brasileira.pdf

Chicago

Assunção, Juliano, Amanda Schutze, and Rhayana Holz. Zona Franca de Manaus: Medindo o Impacto da Política Pública para a Indústria Brasileira. Climate Policy Initiative, 2020. https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/Zona-Franca-de-Manaus-Medindo-o-impacto-da-politica-publica-para-a-industria-brasileira.pdf.

Wikipedia

{{cite report |last1=Assunção |first1=Juliano |last2=Schutze |first2=Amanda |last3=Holz |first3=Rhayana |title=Zona Franca de Manaus: Medindo o Impacto da Política Pública para a Indústria Brasileira |publisher=Climate Policy Initiative |date=March 2020 |url=https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/Zona-Franca-de-Manaus-Medindo-o-impacto-da-politica-publica-para-a-industria-brasileira.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{assuno2020zona, author = {Assunção, Juliano and Schutze, Amanda and Holz, Rhayana}, title = {{Zona Franca de Manaus: Medindo o Impacto da Política Pública para a Indústria Brasileira}}, institution = {Climate Policy Initiative}, year = {2020}, month = mar, url = {https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/Zona-Franca-de-Manaus-Medindo-o-impacto-da-politica-publica-para-a-industria-brasileira.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }