Brazilian Federal Government publishes SAF, Hydrogen and CCS regulations
On August 12, 2026, the President of the Republic signed three decrees regulating central pillars of Brazil’s decarbonization and energy transition policy, the texts of which were published in the Official Gazette on August 13, 2026. The regulations address, respectively, Sustainable Aviation Fuel (“SAF”), Carbon Capture and Geological Storage (“CCS”), and Low-Carbon Hydrogen. These topics have been awaited by the market since the enactment of Laws No. 14,993/2024 and No. 14,948/2024, and pave the way for investment, low-carbon product certification and the operationalization of tax incentives under the energy transition agenda.
Decree No. 13,094/2026 – National Sustainable Aviation Fuel Program (ProBioQAV)
Decree No. 13,094/2026 regulates Chapter III of Law No. 14,993/2024, the National Sustainable Aviation Fuel Program – ProBioQAV. The program’s central instrument is the Sustainable Aviation Fuel Sustainability Certificate (“CS-SAF”), a book-entry document that separates the environmental attribute from the physical fuel, attesting to sustainability, traceability and emissions associated with SAF, and allowing the separate commercialization of the environmental attribute from the physical molecule. This separation enables the Book & Claim model, whereby airline operators can demonstrate emissions reductions even when SAF is not available at the airports where they operate, through the acquisition and retirement of CS-SAF.
Among the main points of the decree, the following stand out:
Sustainability certification: ANP will establish the National SAF Certification Program, based on CORSIA/ICAO criteria or methodologies aligned with RenovaBio, conducted by accredited inspection firms.
Registrar entities: the book-entry, issuance and registration of CS-SAF will be carried out by registrar entities authorized by ANP, on integrated electronic platforms.
Alternative compliance means: the annual mandatory target may be partially met through Lower Carbon Aviation Fuels (LCAF), CBIO, CRVE and international SAF certificates, limited to 15% in 2027, 15% in 2028, 10% in 2029 and 5% from 2030 onwards.
Prohibition of double counting: requirement for harmonization with the SBCE and RenovaBio, with express prohibition of CBIO issuance from SAF production.
Regulatory deadline: ANP and Anac have until December 18, 2026 to issue complementary regulations.
The CNPE will monitor compliance conditions for regulatory targets, with support from the Permanent Technical Committee on Future Fuels (CTP-CF).
The decree represents a fundamental step toward enabling the SAF value chain in Brazil, especially given the start of the CORSIA mandatory phase from 2027. The Book & Claim mechanism is particularly relevant for the national scenario, where SAF distribution infrastructure is still incipient.
However, the effective operationalization of the mandate depends on sub-legal regulation by ANP and Anac, whose deadline is admittedly tight — both agencies have publicly acknowledged the challenge of completing regulatory processes, including public consultations and legal opinions, within the established timeline. The high percentage of alternative compliance means in the early years serves as a transition mechanism to accommodate potential shortfalls in domestic SAF supply. In turn, the prohibition of CBIO issuance from SAF production, although consistent from an environmental integrity standpoint, may reduce financial attractiveness for producers interested in accessing both certification markets.
Decree No. 13,095/2026 – Carbon Dioxide Capture, Transport and Geological Storage
Decree No. 13,095/2026 regulates articles 26 through 29 of Law No. 14,993/2024, establishing conditions for the exercise of carbon dioxide capture, pipeline transport and geological storage activities in the national territory. The text expressly recognizes six technological routes (BECCS, BECCUS, CCS, CCUS, DACCS and DACCUS), allowing ANP to include new routes as they are developed. The main elements of the regulatory framework are:
Infrastructure planning: MME, with EPE support, will prepare an indicative CCS infrastructure plan, with biennial review, prioritizing the repurposing of existing pipelines and the formation of multi-user hubs.
ANP authorization: all activities are subject to Agency authorization, which will regulate the research/assessment and operation phases, financial guarantees and termination procedures.
Permanence and monitoring: requirement of a minimum 50-year permanence or irreversible mineralogical trapping, with 20-year post-injection monitoring (reducible upon early demonstration of stability).
Post-closure liability: the operator or its successors remain liable for environmental damage and third-party indemnification even after authorization termination.
Integration with the SBCE: geological CO₂ storage may be recognized as a GHG reduction or removal activity in the carbon market.
The incentive for multi-user hubs and shared infrastructure is positive for generating economies of scale and may benefit industrial clusters on the Brazilian coast. However, the combination of 20-year monitoring and post-closure liability without time limitation, although necessary from an environmental standpoint, may pose a significant challenge for attracting private capital, requiring heightened attention to project financial structuring and contractual risk allocation in concession and partnership arrangements. Furthermore, the concentration of regulatory authority at ANP, which must still issue complementary regulations, indicates that the operational details of the framework will be defined in the coming months.
Decree No. 13,096/2026 – Low-Carbon Hydrogen Regulatory Framework
Decree No. 13,096/2026 simultaneously regulates Law No. 14,948/2024, which establishes the legal framework for low-carbon hydrogen and the Special Incentive Regime for Low-Carbon Hydrogen Production (“Rehidro”), and Law No. 14,990/2024, which creates the Low-Carbon Hydrogen Development Program (“PHBC”).
On the production front, ANP is designated as the competent authority to authorize the activity, with authorization waived for research and development projects and for production intended for own consumption or use as an industrial input.
The decree also regulates the exploration and production of natural hydrogen through concession contracts, including the possibility of its inclusion in bidding rounds and amendments to oil and gas exploration and production contracts — an innovative approach that positions Brazil among countries already regulating this emerging source.
The Brazilian Hydrogen Certification System (“SBCH2”) is structured with Coges-PNH2 as the competent authority, ANP as the regulatory authority, Inmetro as the accreditation institution, and CCEE as the registry manager. Emissions intensity must be reported in kgCO₂eq/kgH₂, and until December 31, 2030, the certification system boundaries may be calculated only up to the production gate, expanding thereafter to include the consumption gate.
In the field of tax incentives and obligations, the main mechanisms are:
Rehidro – tax suspension: suspension of PIS/PASEP and COFINS on acquisition and import of goods, construction materials and services, converted to zero rate after incorporation, ANP declaration and hydrogen certification.
Local content: minimum of 15% for electrolysis-based production, 40% for other routes, and 60% for distribution and transport systems.
Mandatory investments: 1% of total investment in sustainable energy transition development projects and 1% in RD&I, within a five-year period.
PHBC – tax benefits: granting of tax benefits between 2030 and 2034, through competitive procedures, with priority for the fertilizer, steel, cement, chemical, petrochemical and heavy transport sectors.
Penalties: fine of up to 20% of the tax credit granted for non-implementation of the project, with execution of guarantees.
The local content percentages represent a negotiated compromise between the industrial policy advocated by MDIC and the economic viability of projects, a position upheld by MME. The Ministry of Finance’s indicative timeline points to a public consultation on competition rules by November 2026, with publication of the bidding notice in January 2027.
From an analytical standpoint, the decree was highly anticipated by the market and has the potential to unlock investments held back since 2024. The possibility of certifying only up to the production gate until 2030 simplifies the initial phase and may accelerate pioneer projects, while the PHBC is designed for projects of greater maturity and scale.
Final Considerations and Outlook
The publication of the three decrees as a package signals the federal government’s intention to give substance to the decarbonization agenda after nearly two years of waiting since the enactment of the legal frameworks. The decrees consolidate the regulatory framework necessary for SAF, CCS activities and low-carbon hydrogen to move from the sphere of legislative planning to concrete execution, with the coming months being decisive for defining the operational parameters that will determine the viability and competitiveness of projects in the country.
Strategic monitoring and positioning are crucial at this moment, given that much of the operationalization depends on complementary regulations from ANP, Anac, and the Ministry of Finance, whose public consultations are scheduled for the second half of 2026. Furthermore, there is an important challenge of harmonizing the development of these Programs with the structuring of the SBCE, in order to ensure a cohesive climate policy with effective integration possibilities.
Authors
Alexandre Calmon, Isabela Morbach, Marcelo Frazão, Larianne Sampaio and Ana Clara Jaccoud.
