Tax management is one of the biggest obstacles in the healthcare sector in Brazil. Medical and dental clinics and laboratories face a high tax burden, which compromises profitability and limits the expansion of services. Given this scenario, a legal mechanism stands out: hospital equivalence, an instrument provided for in Law 9,249/1995 and highlighted as strategic by attorneys Vivian Luglio and Sueli Luglio, specialists in Medical and Tax Law applied to healthcare.
“Many healthcare professionals are still unaware of this legal benefit. When structured correctly, hospital equivalence can immediately and legitimately reduce the tax burden, providing a boost to medical and dental clinics and laboratories,” says Vivian Luglio, an attorney specializing in Medical Law.
Immediate Tax Reduction
In practice, the mechanism directly impacts the presumed profit regime:
• Clinics without equivalence: taxation on 32% of gross revenue.
• Hospitals or similar institutions: taxation of only 8% for IRPJ and 12% for CSLL.
This difference generates a reduction of over 60% in the tax base, with immediate impacts on the financial statements of healthcare institutions.
Legal Requirements and Legal Security
According to attorney Sueli Luglio, a specialist in Medical Law, hospital equivalence does not represent a tax loophole, but rather a right provided for by law and recognized by case law. To benefit from this measure, the clinic must demonstrate its infrastructure is compatible with a hospital environment, including more complex outpatient procedures, adequate technical support, and strict biosafety standards.
“This is not a tax improvisation. Hospital equivalence is a right guaranteed by law. The essential thing is that the clinic is prepared to meet all requirements and correctly documents its structure,” emphasizes Sueli Luglio.
Advantages for Clinics and Laboratories
Among the main benefits of hospital equivalence are:
• Immediate reduction of the tax burden, increasing profit margins.
• Ability to reinvest in technology, equipment, and specialized teams.
• Legal certainty, when applied correctly, avoiding tax assessments.
• Increased competitiveness in the supplemental healthcare sector, characterized by reduced margins.
Smart Management for the Healthcare Sector
For attorneys Vivian and Sueli Luglio, hospital equivalence is an intelligent management tool that can transform the financial reality of medical and dental clinics and laboratories throughout Brazil. By combining tax savings with legal certainty, the measure strengthens the sustainability of institutions and expands their capacity for growth.
