v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Major components of tax expense (income) [abstract]  
Schedule of Components of Deferred Tax Assets and Liabilities
The components of deferred tax assets (“DTA”) and liabilities ("DTL") are shown below:
12.31.202512.31.2024
Temporary differences(i)269.8 228.2 
Tax loss carryforwards7.6 85.2 
Functional currency effect of the non monetary assets(ii)(388.0)(559.0)
Gains not realized41.8 38.4 
Derivatives / Hedge Accounting(1.7)2.4 
Effect of differences in fixed asset(82.9)(71.1)
Other differences between basis: account x tax(iii)(1.6)(0.4)
Deferred tax assets (liabilities), net(155.0)(276.3)
Total deferred tax asset118.1 174.0 
Total deferred tax liability(273.1)(450.3)
(i)Temporary differences include non-deductible provisions, accelerated amortization of incentivized expenses with research and development, foreign exchange rate gains or losses included in income tax calculation in cash basis and other differences which will be included or excluded from the tax basis when realized for tax purposes.
(ii)The income tax bases of non-monetary assets and liabilities of Embraer and certain subsidiaries are determined in a currency that is different from their functional currency. Deferred income taxes arising from exchange rate changes on the tax bases of non-current assets and liabilities are recognized through profit or loss.
(iii)Refers to differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes, such as adjustments to contract revenues, leases and right of use, impairment, among others.
Schedule of Changes in Deferred Income Tax
The changes in deferred income taxes were as follows:
 
From the
statement
of income
Other
comprehensive
income
Total
At December 31, 2022(372.1)49.6 (322.5)
Temporary differences55.0 — 55.0 
Tax loss carryforwards(15.5)— (15.5)
Functional currency effect of the non-monetary assets112.3 — 112.3 
Gains not realized12.2 — 12.2 
Effect of differences by fixed asset(16.1)— (16.1)
Derivatives / Hedge Accounting0.2 — 0.2 
Differences between basis: account x tax4.5 2.9 7.4 
At December 31, 2023(219.5)52.5 (167.0)
Temporary differences62.3 — 62.3 
Tax loss carryforwards84.1 — 84.1 
Functional currency effect of the non-monetary assets(242.5)— (242.5)
Gains not realized5.4 — 5.4 
Derivatives / Hedge Accounting(16.0)— (16.0)
Effect of differences by fixed asset(4.7)6.0 1.3 
Other differences between basis: account x tax(0.6)(3.3)(3.9)
At December 31, 2024(331.5)55.2 (276.3)
Temporary differences41.6 41.6 
Tax loss carryforwards(77.6)(77.6)
Functional currency effect of the non-monetary assets171.0 171.0 
Gains not realized3.4 3.4 
Effect of differences by fixed asset(11.8)(11.8)
Derivatives / Hedge Accounting4.4 (8.5)(4.1)
Other differences between basis: account x tax5.6 (6.8)(1.2)
At December 31, 2025(194.9)39.9 (155.0)
Schedule of Reconciliation of Income Tax Expense Reconciliation of income tax expense
 12.31.202512.31.202412.31.2023
Net profit before income tax 267.6 557.0 120.7 
Income tax and social contribution at the nominal Brazilian enacted tax rate - 34% (91.0)(189.4)(41.0)
Tax on profits of overseas subsidiaries(124.7)(120.8)(8.2)
Foreign Tax Credit (FTC)(i)259.5 — — 
Transfer Pricing and Thin Capitalization — — (1.5)
Functional currency effect of the non-monetary assets 239.2 (326.1)132.4 
Research and development tax incentives 20.2 3.4 16.6 
Interest on own capital27.3 
Currency effect of the result(250.0)359.5 (135.6)
Equity in the earnings of subsidiaries (2.4)(1.4)3.8 
Non-recognized DTA on tax losses carryfoward (23.1)5.9 (40.4)
Different tax rates in subsidiaries 36.1 81.1 110.5 
EVE fiscal deconsolidation(ii)(12.8)— — 
Non-deductible expenses and tax-free income(6.7)2.9 3.6 
Tax Overpayment (Monetary restatement)(iii)17.4 — — 
Other difference between IFRS and fiscal basis(1.2)(12.0)6.0 
Others(iv)3.6 (5.5)(2.6)
 182.4 (13.0)84.6 
Income tax and social contribution income (expense) benefit as reported 91.4 (202.4)43.6 
Current income tax and social contribution expense as reported (45.2)(90.4)(109.0)
Deferred income tax and social contribution income (expense) benefit as reported 136.6 (112.0)152.6 
Effective rate 34.1%-36.3%36.1%
(i)The Company used accumulated tax credits paid abroad in the amount of US$190.0 recorded in tax return, and the remaining balance is US$6.6.
(ii)As a result of the Company's reduced interest in Eve Holding to less than 80%, Embraer Aircraft Holding, Inc. has ceased consolidating Eve Holding for income tax purposes, resulting in an increased tax burden for Embraer Aircraft Holding Inc. For more information on the transaction, see Note 2.3.1(v).
(iii)Refers to the exclusion of SELIC rate interest updates applied to tax credits.
(iv)Refers substantially to adjustments such as exclusions of Reintegra credits, and subsidies granted by FINEP to stimulate technological innovation, among other permanent additions and exclusions according to the Brazilian Corporate Income Tax Law.