Independent, plain-English analysis of how Brazil taxes foreign companies - written by tax counsel, not by a translator.
PIS and COFINS are Brazil's federal contributions on revenue — 3.65% cumulative or 9.25% non-cumulative with credits. How the two regimes work and how CBS replaces them.
PIS and COFINS are Brazil's federal contributions on revenue — 3.65% cumulative or 9.25% non-cumulative with credits. How the two regimes work and how CBS replaces them.
REPETRO-SPED suspends federal taxes (II, IPI, PIS/COFINS) on goods used in Brazilian oil and gas exploration and production. How it works, its modalities, and its term to 2040.
Brazil's INSS charges employers ~20%+ of payroll with no cap. How social security works for foreign companies and how totalization agreements stop assignees paying twice.
Understand IBS/CBS input credits, refund conditions and cash-flow planning for Brazilian operations, with official sources and transition safeguards.
Brazil's ex-tarifário regime cuts the import duty to 0% on machinery and IT-telecom goods with no national equivalent. How it works, what qualifies, and how to apply.
Before you can import into Brazil you need a RADAR habilitation in Siscomex — and RADAR needs a CNPJ. How the modalities work and what foreign companies do without a local entity.
IBS, CBS and the 2026-2033 transition, in operational terms.
IRPJ, CSLL, presence, and the cost of doing business here.
Imports, special regimes, classification and trade compliance.
Filing reality, transfer pricing and audit exposure.
Entity choice, repatriation and structuring for foreign groups.
Brazil Tax Brief is the English-language desk of a Brazilian tax and customs practice. Every piece is grounded in the actual legislation, case law and administrative practice - then written so a CFO who has never set foot in Brazil can act on it. We tell you what the rule is, what it costs, and what we would do about it.
No padding - just what changed, why it matters, and what to do.