Corporate Income Tax in Brazil 2026: What Should You Do?
Introduction Understanding Brazil’s corporate tax system is crucial for foreign investors entering the market. The main corporate income tax, IRPJ (Imposto de Renda de Pessoa Jurídica), applies to all Brazilian companies and can significantly affect profitability. In...
Brazil Tax 2026: Guide for Foreign Companies
Why Tax Planning in Brazil Matters Brazil’s tax system is famously complex and expensive, with layers of federal, state, and municipal taxes that often overlap. Companies are subject to corporate income tax (IRPJ) at 15% on net profits, with an additional 10% on...
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...
Questions and Answers on the Taxation of Dividends and Profits in Brazil
The taxation of dividends and profits in Brazil has undergone a major transformation with the enactment of Law No. 15.270 of 2025. Starting in 2026, companies and shareholders will face new rules on withholding income tax, monthly thresholds, annual high income...
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)...