DESK REVIEWS | 09.01.07. Duty rebates

DESK REVIEW | 09.01.07. Duty rebates

There is the Law Project N. 61 (2017) which is under consideration and establishes that people with Alzheimer’s disease will receive income tax waivers (Brazilian Federal Congress, 2017). While this matter has not been decided in court, many people living with Alzheimer’s disease have pleaded for the tax waiver in court and have obtained it.


Brazilian Federal Congress. (2017). Projeto de Lei do Senado n° 61, de 2017—Pesquisas—Senado Federal.

There are no universal tax rebates in place in Mexico; however, some local governments have special tax rebate programs for older adults. For example, Mexico City has a 30% reduction in property tax (paid yearly) for pensioners and older adults (60 years and older).