Lei nº 7.730, de 31 de janeiro de 1989 — Institui o cruzado novo, determina congelamento de preços, estabelece regras de desindexação da economia e dá outras providências (Law No. 7,730 of 31 January 1989 instituting the new cruzado, freezing prices and setting rules for de-indexing the economy (Plano Verão Law))

English translation of the Portuguese text from planalto.gov.br (the Portuguese text is the official one). Retrieved 2026-10-26.

Presidency of the Republic

Civil House

Subchief for Legal Affairs

LAW No. 7,730, OF JANUARY 31, 1989.

Conversion of Provisional Measure No. 32, of 1989

Institutes the new cruzado, determines price freezing, establishes rules for de-indexing the economy and provides other measures.

I make known that the PRESIDENT OF THE REPUBLIC adopted Provisional Measure No. 32, of 1989, which the National Congress approved, and I, Humberto Lucena, President of the Federal Senate, for the purposes of the provisions of the sole paragraph of art. 62 of the Federal Constitution, enact the following Law:

Art. 1 The unit of the Brazilian monetary system shall be called the new cruzado, with the centavo maintained to designate the hundredth part of the new currency.

§ 1 The new cruzado corresponds to one thousand cruzados.

§ 2 Amounts of money shall be written preceded by the symbol NCz$.

Art. 2 The Central Bank of Brazil is tasked with arranging the acquisition of banknotes and coins in cruzados, as well as the printing of new banknotes and the minting of coins in new cruzados, in the quantities indispensable for replacing the circulating medium.

§ 1 Banknotes and coins in cruzados shall circulate concurrently with the new cruzado and their par value shall be one thousand cruzados per new cruzado.

§ 2 Banknotes printed in cruzeiros and in cruzados and coins minted in cruzados shall lose their releasing power and shall no longer have legal tender, within the periods established in regulation.

§ 3 The Central Bank of Brazil, until the new banknotes are printed and the new coins are minted, shall place in circulation banknotes with the same characteristics as those currently in the hands of the public, marked with a stamp of equivalence to the values in new cruzados.

Art. 3 As of the date of publication of this Law, all values contained in accounting and financial statements, balance sheets, checks, securities, prices, court-ordered payments, contracts and all pecuniary expressions that can be translated into national currency shall be expressed in new cruzados.

§ 1 Within thirty (30) days of the publication of this Law, checks that, previously issued in cruzados, have not, within that period, been presented, protested or subject to judicial proceedings shall not be compensated and shall lose executive effectiveness.

§ 2 Legal entities shall carry out extraordinary accounting and financial statements to adapt to the provisions of this Law.

§ 3 The Executive Branch shall issue instructions on the criteria and methods to be used in such statements, and may specify the legal entities that will be exempt from this obligation.

Art. 4 Subject to the provisions of § 1 of art. 1, deposits or cash applications in financial institutions, the balances of the accounts of the Fund for Guarantee by Length of Service, of the PIS-PASEP Participation Fund, current accounts, as well as all matured obligations, including salaries relating to the month of January 1989, are converted into new cruzados on the date of publication of this Law, disregarding fractions lower than one centavo of new cruzado for all legal purposes.

§ 1 Until July 31, 1989, financial institutions shall collect to the National Treasury, as revenue of the Union, under the terms of the provisions of Decree-Law No. 1,755, of December 31, 1979, the amounts corresponding to the disregarded fractions, whose sum exceeds the value of one reference minimum wage.

§ 2 The Ministers of Finance and Planning, within their attributions, shall issue the necessary instructions for compliance with the provisions of the previous paragraph.

Art. 5 Salaries, wages, pay, proceeds, retirements, and other remunerations of salaried workers, as well as pensions relating to the month of February 1989, if lower than the respective real average value of 1988, calculated in accordance with Annex I, shall be increased to this value. (See Law No. 7,737, of 1989)

§ 1 Stipends that are higher than the average value shall be maintained at current levels.

§ 2 The following shall not be considered in the calculation of the real average value:

a) the thirteenth salary or equivalent bonus;

b) non-habitual portions;

c) percentage portions incident on the stipends referred to in this article.

§ 3 The portions referred to in letter c of the previous paragraph shall be applied after the determination of the real average salary value.

§ 4 In the case of pensions distributed among several beneficiaries, the entirety of the pension shall be considered.

Art. 6 The salaries, wages, pay, retirements, proceeds, and other remunerations of employees admitted after January 1988 shall have the adjustment referred to in the previous article calculated by applying criteria that preserve salary isonomy.

Art. 7 If collective bargaining fails, no clause for salary replacement based on price indices prior to February 1989 may be included in an arbitral award, convention or agreement resulting from a collective dispute.

Sole paragraph. Non-compliance with this prohibition entails the nullity of the clause.

Art. 8 All prices, including those referring to merchandise, provision of services and tariffs, are frozen for an indefinite period, at the levels of prices already authorized by the competent official bodies or of the prices effectively practiced on January 14, 1989.

§ 1 The price freeze is equivalent, for all purposes, to official price tabulation.

§ 2 In the case of products subject to official control, the frozen price levels are those authorized by the competent bodies, contained in the official price lists approved by said bodies.

§ 3 The prices effectively practiced on January 14, 1989, for sale on credit, shall be adjusted so as to eliminate the inflationary expectation contained therein, as provided in regulation.

Art. 9 The rate of variation of the IPC shall be calculated by comparing:

I - in the month of January 1989, the prices in effect on the 15th day of the same month, or, if this is not possible, the values resulting from the best possible statistical approximation, with the average of the prices observed in the period from 15 November to 15 December 1988;

II - in the month of February 1989, the average of the prices observed from 16 January to 15 February 1989, with those in effect on 15 January 1989, determined in accordance with the provisions of this article.

Sole paragraph. The calculation of the IPC variation rate, with regard to the month of February 1989, shall be carried out in such a way that the price variations occurring before the beginning of the freeze do not affect the index for the months following that of the freeze.

Art. 10. The IPC, as from March 1989, shall be calculated based on the average of the prices determined between the beginning of the second half of the previous month and the end of the first half of the reference month.

Art. 11. The freeze rule referred to in art. 8 applies:

I - to contracts whose object is the sale of goods for future delivery;

II - to contracts for the provision of continuous or future services; and

III - to contracts whose object is the execution of works.

§ 1 The price of the services, works or supplies carried out during the month of January 1989, relating to the contracts dealt with in this article, shall be adjusted in accordance with the relevant contractual clauses.

§ 2 In the contracts dealt with in this article, the adjustment clause based on the OTN shall adopt the IPC as a substitute index, observing the criterion of § 2 of art. 14 of this Law.

Art. 12. The Minister of Finance may:

I - suspend or review, in whole or in part, the price freeze, after hearing the representatives of business classes and workers;

II - adopt the necessary measures for the implementation and execution of the provisions of this Law.

Art. 13. Pecuniary obligations, constituted in the period from 1 January 1988 to 15 January 1989, without a monetary correction clause or with a pre-fixed monetary correction clause, shall be converted, at maturity, by dividing the corresponding amount in cruzados by the factor referred to in § 1 of this article, for the purpose of:

I - expressing the value of the obligation in cruzados novos;

II - eliminating the excess of inflationary expectation and embedded financial costs.

§ 1 The conversion factor shall be daily and calculated by the cumulative multiplication of 1.004249 for each day elapsed, as from 16 January 1989.

§ 2 The Minister of Finance may change the conversion factor, aiming to adapt it to the conditions in effect in the financial market, whenever necessary.

§ 3 The provisions of this article do not apply to tax obligations, to those arising from the provision of public telephone and water, sewage, electricity and gas services, to school and club, association or non-profit society monthly fees, and to condominium expenses.

Art. 14. The amount of residential rents, as from 1 February 1989, shall be calculated by multiplying the amount in cruzados novos referring to January 1989 by the factor contained in Annex II.

§ 1 During the price freeze, the adjustments provided for in the contracts shall not be applied, except for judicial revisions.

§ 2 Once the freeze period has ended, rents shall be adjusted in the months determined in the contract, without retroactive effect, considering the IPC variations accumulated as from February 1989.

Art. 15. The following are extinguished:

I - on 16 January 1989, the National Treasury Obligation with daily variation disclosed daily by the Federal Revenue Secretariat - "OTN fiscal";

II - on 1 February 1989, the National Treasury Obligation referred to in art. 6 of Decree-Law No. 2,284, of 10 March 1986, ensuring the settlement of the securities in circulation.

§ 1 For the settlement of obligations arising from loans, financing in general and any other contracts relating to investments, including in the financial market, assumed before this Law and falling due during the freeze period, monetary correction shall be calculated based on the following values:

a) NCz$ 6.92 (six cruzados novos and ninety-two centavos) in the case of OTN fiscal;

b) NCz$ 6.17 (six cruzados novos and seventeen centavos) in the case of OTN.

§ 2 In the obligations referred to in the previous paragraph, which fall due after the freeze period, the calculation of monetary correction shall observe those same values, applying to them an update by the IPC as from 1 February 1989.

§ 3 In the event of early payment during the freeze period, the creditor may demand the adjustment by the IPC accumulated as from February 1989.

§ 4 As from the effective date of this Law, it is prohibited to stipulate, in contracts of the type referred to in § 1 of this article, a monetary correction clause when entered into for a term equal to or less than ninety days.

§ 5 The stipulation of a monetary correction clause, in operations carried out in the financial market, shall be subject to the rules established by the Central Bank of Brazil.

§ 1 For the settlement of obligations arising from loans, financing in general and any other contracts relating to investments, including in the financial market, the monetary correction linked to the OTN or to the "OTN fiscal" shall be calculated: (Wording given by Provisional Measure No. 40, of 1989)

a) until January 1989, based on the value of NCz$ 6.17 (six cruzados novos and seventeen centavos), in the case of the OTN, and NCz$ 6.92 (six cruzados novos and ninety-two centavos), in the case of the "OTN fiscal"; and (Wording given by Provisional Measure No. 40, of 1989)

b) after the month of January, based on the IPC, considering the variation occurring as from February 1989. (Wording given by Provisional Measure No. 40, of 1989)

§ 2 As from the effective date of this Law, it is prohibited to stipulate, in contracts of the type referred to in the previous paragraph, a monetary correction clause, when entered into for a term equal to or less than ninety days. (Amended by Provisional Measure No. 40, of 1989)

§ 3 The stipulation of a monetary correction clause in operations carried out in the financial market shall be subject to the rules established by the Central Bank of Brazil. (Amended by Provisional Measure No. 40, of 1989)

§ 1. For the settlement of obligations arising from loans, financing in general and any other contracts relating to investments, including in the financial market, the monetary correction linked to the OTN or the "fiscal OTN" shall be calculated: (Amended by Law No. 7.747, of 4.4.1989)

a) up to January 1989, based on the value of NCz$ 6.17 (six cruzados novos and seventeen centavos), in the case of the OTN, and NCz$ 6.92 (six cruzados novos and ninety-two centavos), in the case of the "fiscal OTN"; and (Amended by Law No. 7.747, of 4.4.1989)

b) after the month of January, based on the IPC, considering the variation occurring as of February 1989. (Amended by Law No. 7.747, of 4.4.1989)

§ 2. As of the effective date of this Law, it is prohibited to stipulate, in contracts of the type referred to in the previous paragraph, a monetary correction clause, when entered into for a term equal to or less than ninety days. (Amended by Law No. 7.747, of 4.4.1989)

§ 3. The stipulation of a monetary correction clause in operations carried out in the financial market shall be subject to the rules established by the Central Bank of Brazil. (Amended by Law No. 7.747, of 4.4.1989)

Art. 16. The debit balances of contracts entered into with entities of the Housing Finance System - SFH and those relating to rural credit, backed by the resources of the respective savings accounts, shall be corrected in accordance with the general criteria provided for in Article 17 of this Law, observing:

I - the principle of salary equivalence in the first case;

II - specific criteria for each type of contract.

Sole paragraph. The provisions of this article shall be regulated by the Executive Branch.

Art. 16. The debit balances of contracts entered into with entities of the Housing Finance System - SFH, backed by the resources of savings accounts, shall be corrected in accordance with the general criteria provided for in Art. 17 of this Law, observing, in relation to the installments, the principle of salary equivalence. (Amended by Law No. 7.737, of 1989)

(See)

Sole paragraph. The provisions of this article shall be regulated by the Executive Branch. (Amended by Law No. 7.737, of 1989)

(See)

Art. 17. The balances of savings accounts shall be updated:

I - in the month of February 1989, based on the accumulated yield of the National Treasury Financial Letter - LFT, verified in the month of January 1989, deducting the fixed percentage of 0.5% (half a percent);

II - in the months of March and April 1989, based on the accumulated yield of the Treasury Financial Letter - LFT, deducting the fixed percentage of 0.5% (half a percent), or the variation of the IPC, verified in the previous month, whichever is greater;

III - as of May 1989, based on the variation of the IPC verified in the previous month.

Art. 18. Public budgets expressed in cruzados shall be converted to cruzados novos after the necessary calculations have been made on the balance of expenses and remaining revenues, in each case, in order to adapt them to the provisions of this Law.

§ 1 Salaries, wages, pay, proceeds and other remunerations of civil and military servants of the Union and of the bodies of the Federal District, maintained by it, including those of autarchies and public foundations, including pensions, shall be adjusted in accordance with the performance of the net revenues of the Union, except those arising from credit operations, observing the provisions of art. 38 of the Acts of the Transitional Constitutional Provisions and other constitutional provisions.

§ 2 As of the month of February 1989, the disbursement of resources from the National Treasury, to meet expenses with "Personnel and Social Charges", except per diems, shall be made by the tenth day of the subsequent month. (Amended by Provisional Measure No. 44, of 1989)

§ 2 As of the month of February 1989, the disbursement of resources from the National Treasury, to meet expenses with Personnel and Social Charges, except per diems, shall be made by the tenth day of the subsequent month, except as provided in art. 168 of the Constitution.

§ 3 The disbursement of resources from the National Treasury, in the fiscal year 1989, is limited to the amount of revenues effectively collected, plus the financial availabilities existing on 31 December 1988, and shall be made, on a priority basis, to meet expenses relating to:

a) personnel and social charges;

b) federal public debt service;

c) programs and projects of a clearly social nature.

§ 4 The issuance of securities of the Federal Public Debt, in the fiscal year 1989, is limited to the value of the respective principal and financial charges of the securities, due in the period.

§ 5 The Ministers of Finance and Planning, within the scope of their attributions, shall issue the necessary instructions for the execution of this article.

Art. 19. Art. 10 of Law No. 4.595, of 31 December 1964, is amended by the following item III, renumbering the others:

"III - determine the collection of up to one hundred percent of the total of demand deposits and up to sixty percent of other accounting securities of financial institutions, whether in the form of subscription of Letters or Obligations of the National Treasury or purchase of securities of the Federal Public Debt, or through collection in cash, in both cases delivered to the Central Bank of Brazil, in the form and conditions determined by it, and may:

a) adopt different percentages according to:

1. the geoeconomic regions;

2. the priorities assigned to the applications;

3. the nature of the financial institutions;

b) determine percentages that will not be collected, provided they have been reapplied in financing for agriculture, under favored interest rates and other conditions established by it."

Art. 20. Item IV of Art. 10 of Law No. 4,595 of December 31, 1964, renumbered in accordance with the preceding article, shall be in force with the following wording:

"IV - to receive the compulsory collections referred to in the preceding item and, furthermore, the voluntary demand deposits of financial institutions, in accordance with item III and § 2° of Art. 19."

Art. 21. The Ministries of Justice, Finance and Labor, within the scope of their attributions, through all their bodies, shall exercise surveillance over the stability of all prices included, or not, in the official control system.

§ 1º The Special Secretariat of Supply and Prices - SEAP and the National Superintendency of Supply - SUNAB are authorized to requisition personnel from bodies of the direct Federal Administration, public foundations, as well as public companies, mixed-economy companies and other entities directly or indirectly controlled by the Union, as necessary for the exercise of the activities provided for in this article.

§ 2º The provisions of Art. 4 of Decree-Law No. 2,355 of August 27, 1987, as amended by Decree-Law No. 2,410 of January 15, 1988, shall not apply to personnel requisitioned in accordance with the preceding paragraph.

Art. 22. Debts of any nature owed to the National Treasury, to the PIS/PASEP Participation Fund and to the Social Investment Fund whose taxable events occurred prior to the entry into force of this Law shall be monetarily updated on the date of their payment, observing the rules of the legislation in force, applicable in each case.

Sole paragraph. The values of the OTN for the purposes of this article shall be as follows:

a) NCz$ 6,92 (six new cruzados and ninety-two centavos), in the case of taxes and contributions indexed based on the daily OTN value published by the Federal Revenue Secretariat;

b) NCz$ 6,17 (six new cruzados and seventeen centavos), in other cases.

Art. 23. The calculation base and the income tax of legal entities taxed on actual, presumed or arbitrated profit, corresponding to the base period ended on December 31, 1988, shall be expressed in number of OTN, observing the legislation then in force.

Art. 24. Taxes and contributions expressed in number of OTN, whose taxable events occurred prior to the entry into force of this Law, shall be converted into new cruzados, taking as a basis the OTN values referred to in the sole paragraph of Art. 22 of this Law.

Art. 25. The conversion of the income tax due by legal entities, paid from January 17, 1989, shall be carried out taking as a basis the OTN value of NCz$ 6,17 (six new cruzados and seventeen centavos).

Art. 26. The income tax due by individuals, corresponding to the base year 1988, shall be expressed in new cruzados, observing the legislation in force.

Art. 27. The values of the tax legislation, expressed in number of OTN, shall be converted into new cruzados, taking as a basis the OTN value of NCz$ 6,92 (six new cruzados and ninety-two centavos).

Art. 28. The accumulated inflationary profit, until December 31, 1987, of legal entities covered by the provisions of Art. 2 of Law No. 7,714 of December 29, 1988, shall be taxed at the rate to which the legal entity was subject in the 1988 financial year.

Art. 29. As of February 1, 1989, Art. 185 of Law No. 6,404 of December 15, 1976, as well as the balance sheet monetary correction rules provided for in Decree-Law No. 2,341 of June 29, 1987, are hereby repealed, except for the provisions of the following article.

Art. 30. In the 1989 base period, the legal entity shall carry out the monetary correction of the financial statements so as to reflect the effects of the currency devaluation observed prior to the entry into force of this Law.

§ 1º In the monetary correction referred to in this article, the legal entity shall use the OTN of NCz$ 6,92 (six new cruzados and ninety-two centavos).

§ 2º As of the 1990 financial year, a minimum of twenty-five percent of the inflationary profit referred to in § 2 of Art. 21 of Decree-Law No. 2,341 of June 29, 1987, plus the monetary correction of the period, shall be considered realized in each base period, so that, within a maximum of four consecutive years, the inflationary profit shall be fully taxed.

(Repealed by Law No. 7,739 of 1989)

§ 3º The provisions of the preceding paragraph are also applicable to the inflationary profit referred to in Art. 28.

(Repealed by Law No. 7,739 of 1989)

§ 4º In cases of incorporation, merger or total spin-off, the total accumulated inflationary profit shall be considered realized. In the case of a partial spin-off, the portion corresponding to the transferred equity shall be considered realized if it exceeds 25% (twenty-five percent).

§ 5º The provisions of this article apply to the civil partnerships referred to in Art. 1 of Decree-Law No. 2,397 of December 21, 1987.

Art. 31. The exemption limit provided for in § 1 of Art. 45 of Law No. 7,713 of December 22, 1988, is applicable exclusively to income earned by individuals.

Sole paragraph. For purposes of withholding income tax at source, the real income provided by savings account deposits shall consist of the value of the interest paid or credited.

Art. 32. Income and capital gains earned, as of February 1, 1989, by the condominium funds referred to in Art. 50 of Law No. 4,728 of July 14, 1965 or investment clubs constituted in accordance with the relevant legislation, except Short-Term Application Funds, are subject to the incidence of withholding income tax at source, in accordance with the legislation applicable to such income or capital gains, when received by individuals.

(See Provisional Measure No. 1,303 of 2025)

Production of effects

Validity ended

Sole paragraph. The provisions of this article do not apply to the condominium funds referred to in art. 1 of Decree-Law No. 2,285, of 23 July 1986, which remain subject to taxation under the terms provided in Decree-Law No. 2,469, of 1 September 1988.

Art. 33. The provisions enumerated below of Law No. 7,713, of 22 December 1988, shall come into force with the following wording:

I - paragraph 5 of art. 35:

"§ 5º Withholding at source of the tax referred to in this article is waived on the portion of net profit corresponding to the participation of a legal entity that is immune or exempt from income tax."

II - Paragraph 2 of art. 40:

"§ 2º Net gain shall consist of:

a) in the case of spot markets, the positive difference between the transfer value of the asset and its acquisition cost;

b) in the case of the options market:

1. in transactions having the option as their object, the positive difference ascertained between the value of positions closed or not exercised until the option's expiration;

2. in exercise transactions, the positive difference ascertained between the spot sale value or the spot average price on the date of exercise and the price set for the exercise, or the positive difference between the exercise price plus the premium and the acquisition cost;

c)........................

d).......................

III - paragraph 3 of art. 40:

"§ 3º If the taxpayer ascertains a negative result in the month, its appropriation in the subsequent months shall be admitted."

IV - item b of paragraph 2 of art. 43:

"b - in short-term financial transactions, so considered those with a term of less than ninety days, which shall be taxed at the following rates, on gross income:

1. ten percent when the beneficiary of the income identifies themselves;

2. thirty percent when the beneficiary does not identify themselves."

V - paragraph 3 of art. 43:

"§ 3º Short-term repurchase transactions having Treasury Financial Notes - LFT and state and municipal bonds of the LFT type as their object shall be taxed at the rate of forty percent levied on the income that exceeds the accumulated reference rate of the LFT, disclosed by the Central Bank of Brazil."

VI - paragraph 4 of art. 43:

"§ 4º. Real income is considered:

a) in fixed-rate and floating-rate transactions, the income that exceeds the variation of the IPC - Consumer Price Index, verified between the date of the investment and the redemption;

b) in the case of transactions with a monetary correction clause, the portion of income that exceeds the variation of the agreed-upon index, verified between the date of the investment and the redemption."

Art. 34. In the transactions referred to in arts. 40 and 43 of Law No. 7,713, of 22 December 1988, with the new wording given by the preceding article, initiated before and closed from the effective date of this Law, monetary correction of the invested value shall be admitted.

Sole paragraph. The monetary correction referred to in this article shall be carried out by taking as a basis the coefficient of the division of the value of the OTN of NCz$ 6,92 (six new cruzados and ninety-two centavos) by the daily value of the OTN disclosed by the Secretariat of the Federal Revenue corresponding to the day of the investment, converted into new cruzados.

Art. 35. The Executive Branch is authorized to raise the deduction limits for the purpose of determining the calculation basis for the collection of individual income tax, referred to in Law No. 7,713 of 22 December 1988.

Art. 36. The Commission for the Control of the Economic Stabilization Program is hereby established, with the purpose of coordinating and promoting the measures necessary to ensure the efficient execution of the program and the other provisions of this Law.

§ 1 The Commission shall be responsible for:

I - suggesting to the competent authorities the measures necessary for the proper execution of the Program;

II - communicating to the competent administrative authorities the reports of irregularities submitted by class entities of employers, workers, housewives' associations and similar entities;

III - issuing, after prior manifestation of the competent bodies, opinions and technical notes, of a general or specific nature, to settle doubts arising from the execution of this Law;

IV - suggesting to the bodies of judicial representation of the Union and its autarchies the adoption of measures, steps or actions with the objective of restoring strict observance of this Economic Stabilization Program;

V - establishing its Internal Rules and those of its Executive Secretariat; and

VI - attending to other duties assigned to it by the Minister of Finance.

§ 2 The Commission shall be chaired by a public servant designated by the Minister of Finance and composed of one representative from each of the following bodies:

I - Civil Office of the Presidency of the Republic;

II - Secretariat of Planning and Coordination;

III - Ministry of Agriculture;

IV - Ministry of Labor;

V - Ministry of Industrial Development, Science and Technology;

VI - Central Bank of Brazil;

VII - National Treasury Secretariat;

VIII - Federal Revenue Secretariat;

IX - Special Secretariat of Economic Affairs of the Ministry of Finance; and

X - Special Secretariat of Supply and Prices.

Art. 37. This Law enters into force on the date of its publication.

Art. 38. Decree-Law No. 2,335 of 12 June 1987 is revoked; art. 2 of Decree-Law No. 2,462 of 30 August 1988;

§ 5 and letter a of § 6 of article 43; article 46 and its sole paragraph, both of Law No. 7,713 of 22 December 1988, and other contrary provisions.

Federal Senate, 31 January 1989; 168th of Independence and 101st of the Republic.

SENATOR HUMBERTO LUCENA

President

This text does not replace the one published in the Official Gazette of 1.2.1989

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