Profit under the new dual VAT system: what companies need to know about the tax reform in Brazil
Brazil’s sweeping overhaul of indirect taxes is taking shape. The country’s new dual VAT structure aims to eliminate long-standing inefficiencies and bring Brazil closer to global standards. For directors, finance teams, and tax specialists, the move from...
Brazil accounting costs in 2026 for foreign companies
Introduction: Navigating Brazil’s Accounting Landscape In 2023, the overall “Brazil Cost” (Custo Brasil) of bureaucracy, taxes, and inefficiencies was estimated around R$1.7 trillion, nearly 20% of GDP. This underscores why Brazil’s regulatory and tax environment is...
Brazil Minimum Tax 2026: What Multinationals Need to Know
Brazil has updated its minimum tax rules for multinationals under OECD Pillar Two. In October 2025 Brazil’s Federal Revenue (Receita Federal) issued a new Normative Instruction (IN RFB 2282/2025) that incorporates the OECD’s latest Global Anti-Base Erosion (GloBE)...
Import Costs in Brazil 2026: What Foreign Companies Must Know
Introduction Importing goods into Brazil has long been known for its complex and high-cost structure. Starting in 2026, Brazil’s import costs are changing due to a convergence of new tax laws and operational reforms. Brazil passed a sweeping tax reform (Constitutional...
Lucro Real in Brazil: understand key tax rules, obligations, and compliance steps essential for foreign companies.
Introduction Lucro Real is Brazil’s most complex corporate tax regime, requiring meticulous bookkeeping and compliance. Lucro Real (Portuguese for “Actual Profit”) is one of Brazil’s three main corporate tax regimes, and it is widely regarded as the most complex and...
How Are Foreign E-Commerce Businesses Taxed When Selling to Brazil?
Brazil is one of the most attractive and fast-growing e-commerce markets in the world. Every day, millions of Brazilians buy products from abroad. But for foreign entrepreneurs, selling to Brazil comes with an extra layer of complexity — taxes, compliance obligations,...
Brazil Dividend Tax for Foreign Companies: New Rules Explained
Brazil is preparing a major shift in how it taxes dividends distributed to non-residents. Under Bill No. 1,087/2025 (PL 1,087/2025) — approved by the Chamber of Deputies and currently under Senate review — dividends and profits sent abroad will be subject to a 10%...