Brazilian Taxpayers Can Direct Income Tax to Support São Paulo Biennial Through Cultural Incentive Law

Brazilian taxpayers filing complete income tax returns can redirect up to 6% of their owed tax to support the Fundação Bienal de São Paulo's cultural projects through the Federal Cultural Incentive Law (Law 8.313/1991), known as the Rouanet Law. Donations made by December 31, 2025, qualify for deduction in 2026 tax filings. The biennial, which offers free admission to millions, presents extensive visual arts exhibitions like the 36th edition featuring 125 participants, alongside music, theater, dance, literature, and cinema programs. A broad educational program operates continuously, distributing free publications and engaging public school students and teachers. Itinerant exhibitions have traveled to numerous locations including Rio de Janeiro, Salvador, Curitiba, Brasília, Belo Horizonte, Fortaleza, Arles (France), Buenos Aires (Argentina), London (UK), Porto (Portugal), Madrid (Spain), and Luanda (Angola). The institution also houses the internationally recognized Wanda Svevo Historical Archive, preserving collections from MAM-SP and the Fundação Bienal itself. Donors receive benefits like opening invitations and guided tours. Contributions can be made via bank transfer to specified Banco do Brasil or Itaú accounts, with receipts issued after sending proof to ri@bienal.org.br.