WONE Global's guide to Brazil records these changes under tax and reporting. Each statement below has been checked against the source it links to.
Profits or dividends paid, credited or remitted abroad are subject to 10% withholding income tax from 1 January 2026, except profits relating to results up to calendar year 2025 whose distribution was approved by 31 December 2025.
Non-resident beneficiaries; an optional credit mechanism (Lei 9.249/1995, art. 10-A) may be claimed within 360 days, subject to regulation. Treaties may affect the rate.
Presidência da República (Planalto) · Lei nº 15.270, de 26 de novembro de 2025 ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026
Under the consumption tax reform, 2026 is a test year in which CBS is charged at 0.9% and IBS at 0.1%, offset against PIS and Cofins; in 2027 PIS and Cofins are extinguished, IPI falls to zero except to protect the Manaus Free Trade Zone, and the Selective Tax (Imposto Seletivo) starts.
Federal CBS replaces PIS/Cofins; IBS is shared by states and municipalities. In 2027 and 2028 IBS is charged at 0.1% and CBS at its rate reduced by 0.1 point. Test-year amounts are waived for taxpayers meeting their reporting obligations.
Receita Federal do Brasil · Entenda a Reforma Tributária do Consumo ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Brazil can advise on that.
