Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
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The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Brazil - Introduces tax credits for low-carbon hydrogen
Brazil
Introduces tax credits for low-carbon hydrogen
02 Aug 2024On 27 September 2024 The Government of Brazil sanctioned Law No. 14,990/2024, establishing the Low-Carbon Hydrogen Development Program (PHCB), which includes the Special Incentive Regime for the Production of Low-Carbon Hydrogen (Rehidro). This framework provides tax credits, awarded via a competitive process yet to be specified, to companies engaged in the low-carbon hydrogen industry. Credits will be issued from 1 January 2028 through 31 December 2032.
The program sets annual limits on total available credit amounts:
2028: R$1.7 billion (approximately $340 million) 2029: R$2.9 billion (approximately $580 million) 2030: R$4.2 billion (approximately $840 million) 2031: R$4.5 billion (approximately $900 million) 2032: R$5 billion (approximately $1 billion)
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific (SDG)
- Manufacturing (Manufacture of chemicals and chemical products)
- Services (Electricity, gas, steam and air conditioning supply)
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Sources:
- Presidency of the Republic Civil House Special Secretariat for Legal Affairs, LAW Nº 14.990, OF SEPTEMBER 27, 2024, https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2024/lei/L14990.htm, 27 Sep 2024
- Presidency of the Republic Civil House Special Secretariat for Legal Affairs, LAW No. 14,948, OF AUGUST 2, 2024, https://www.planalto.gov.br/ccivil_03/_Ato2023-2026/2024/Lei/L14948.htm, 02 Aug 2024
- Mattos Filho , New law establishes Low-Carbon Hydrogen Development Program in Brazil, https://www.mattosfilho.com.br/en/unico/law-hydrogen-development-program/, 02 Oct 2024
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share
Latest publications
International investment agreements trends: the increasing dichotomy between new and old treaties
Read more