Brazilian federal government increases the income tax rates levied on capital gains realized by individuals and the withholding income tax levied on interest on equity due or payable by Brazilian legal entities to equity holders.

December 31, 2015, was the last day in which the Withholding Income Tax ("WHT") exemption for cross-border payments for travel purposes was in effect.

Payment of the CIDE and IRRF may be made using credits of any federal tax managed by the Federal Revenue, except social security contributions (INSS).

"On the 24th of October 2016, Brazilian tax authorities have issued a ruling (ADI/RFB 7/2016) determining the levy of Withholding Income Tax (WHT) and Contribution of Intervention on the Public Domain (CIDE), ..

In the beginning of October, the Brazilian Federal Revenue Service issued Normative Instruction No. 1.658/16, which amended the list of tax havens introduced in 2010 by Normative Instruction No. 1.037/10.

On August 25, 2015, Federal Decree No. 8506/2015 was published in the Official Gazette.

On December 3rd, 2015, Brazilian Tax Authority Rule No. 1,597/2015 ("IN 1,597/2015") was published regulating the choice that taxpayers should make between Social Contribution levied on Gross Revenues...

A Lei nº 15.270/2025 foi aprovada e traz alterações quanto à tributação sobre a renda das pessoas físicas.

Provisional Measure No. 694/2015 was published on September 30th, 2015, with the purpose of changing the following tax rules:

Provisional Measure No. 694, enacted on September 30, 2015, is no longer valid, in view of the expiration of the deadline for its conversion into law.

Os sócios Luís Flávio Neto e Victor Polizelli contribuem com um capítulo que aborda a tributação empresarial na ausência de tratados de dupla tributação...

On June 16, 2014, Brazilian Tax Authorities enacted Normative Expository Act No. 5, which revoked the ADE No. 1/2000.

Algumas empresas estrangeiras passaram a sofrer, recentemente, retenções de imposto de renda (IRRF) nos pagamentos feitos por órgãos da administração pública...

Brazilian Government extends the REPETRO until 2040 and changes tax rules pertinent to the taxation of the oil and gas industry Decree No. 9,128/2017...

Clique aqui e leia o Boletim Tributário na íntegra.

Brazil has reduced from 20 percent to 17 percent the maximum income tax rate required to designate a location that meets the other requirements as a low-tax jurisdiction for transfer pricing and other tax purposes.

October 31, 2017, saw the issuance of Provisional Measure 806 (MP 806), which modifies the imposition of Withholding Income Tax (WHT) on several types of Investment Funds, establishing taxation for events ...

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

On February 23, the Brazilian Federal Government published Decree No. 12,851/2026, delegating regulation of the method for proving the allocation of financing to exports to the Special Department of Federal Revenue of Brazil.

Brazilian businesses have a very high tax burden with complicated obligations that are constantly changing. These obligations are part of a specialized digital system in Brazil called SPED.