51 articles · sorted by most recent
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.
Brazil's thin-cap rules cap how much interest on foreign related-party debt is deductible — 2:1 for related parties, 0.3:1 for tax havens. How they work alongside transfer pricing.
Does Brazil's QDMTT apply to your group? Learn the Additional CSLL scope, 2026 payment, DCTFWeb reporting and compliance steps.
Brazil's tax reform makes non-resident digital suppliers — SaaS, streaming, platforms — register for and collect CBS/IBS on Brazilian sales. What changes and when.
CIDE is a 10% Brazilian contribution on royalties, technical services and tech transfer paid abroad. Who bears it, its broad 2025 scope, and how it stacks with IRRF.
EFD-Reinf is Brazil's monthly digital filing for withholdings. It replaced the annual DIRF from 2025 and now reports IRRF, service retentions and 2026 dividends.
Brazil's tax reform introduces split payment — IBS and CBS are withheld automatically at settlement. What it is, the timeline, and the cash-flow impact.
Brazil starts issuing alphanumeric CNPJs on July 31, 2026. Learn the legal format, system risks and a practical migration checklist.
Branch or subsidiary in Brazil? Both pay ~34% IRPJ+CSLL. The real differences: federal authorization, liability, and the 2026 tax on profit remittances.
A practical 2026 tax map for non-residents who buy, own, rent or sell Brazilian real estate: CPF/CNPJ, ITBI, IPTU, 15% rent withholding and capital gains.
Non-residents pay a flat 15% withholding tax on Brazilian rental income (25% from tax havens). What can be deducted, who remits the DARF and common traps.
The US and Brazil have no income tax treaty. What protects you: reciprocity credits, the US foreign tax credit, and the 2018 totalization agreement.
Answers to common Brazil tax and customs questions for foreign companies: corporate tax, imports, withholding, IBS/CBS, ICMS, ISS and compliance.
Brazil's digital nomad visa (VITEM XIV) vs the 183-day tax rule: when your foreign salary becomes taxable, carnê-leão, 2026 rates and how to plan the year.
How ICMS — Brazil's state tax on the circulation of goods — applies to imports and interstate sales, and what to model before pricing.
How Brazil's municipal ISS tax applies to services, imports and exports, and why cross-border contracts need careful tax wording.
When a foreigner becomes a Brazilian tax resident: the 183-day rule, the 12-month window, what changes on day 184, and how to exit residency cleanly.
How Brazil taxes a non-resident's capital gain on selling Brazilian assets or shares: progressive 15%–22.5% rates, 25% for tax havens, and who must withhold.
From 2026 Brazil taxes dividends: a 10% withholding on all dividends remitted abroad, no threshold. What foreign shareholders pay and the relief mechanism.
A guide to corporate tax in Brazil for foreign companies: IRPJ, CSLL, the ~34% rate, profit regimes, transfer pricing, 2026 dividend tax and withholding.
Income tax in Brazil for foreigners in 2026: the 183-day residency rule, resident vs non-resident rates, the new R$5,000 exemption and the US no-treaty trap.
How Brazil's double-tax-treaty network cuts tax on cross-border payments — and the notable gap: no in-force treaty with the United States (reciprocity instead).
How Brazil's Drawback regime suspends or refunds import tax on inputs used for exported goods — plus the other special customs regimes exporters should know.
Hiring in Brazil: CLT employee vs 'PJ' contractor — the cost gap, the pejotização reclassification risk, and the pending STF ruling (Theme 1.389).
The taxes triggered when importing into Brazil — II, IPI, PIS/COFINS-Importação and ICMS-Importação — how they stack, and what the 2026 reform changes.
Brazil's IOF on FX, cross-border loans and remittances: the 2025 rate changes, the 0% carve-outs for dividends, and why to verify it per transaction.
Brazil now has a dual VAT — IBS (states/municipalities) and CBS (federal) — replacing five legacy taxes, plus a Selective Tax. How the 2026–2033 reform works.
How Juros sobre Capital Próprio (JCP) lets a Brazilian company deduct shareholder returns: the 17.5% withholding from 2026, Lucro Real and the dividend tax.
How Brazil's two profit regimes — Lucro Real and Lucro Presumido — change the IRPJ/CSLL a foreign-owned subsidiary pays, and when each is available.
How Manaus Free Trade Zone incentives survive Brazil's 2026 reform, including IBS/CBS credits, IPI protection and investor checks.
The employer cost of hiring in Brazil — social security (INSS), FGTS and related charges — plus the 2025–2028 phase-out of payroll-tax relief.
Why foreign capital must be registered with Brazil's Central Bank (SCE-IED) and how that registration governs dividend remittances and capital repatriation.
Brazil's tax reform created a federal Selective Tax on harmful goods and services: what it covers, when it starts in 2027 and how it sits beside IBS/CBS.
Brazil's two main company types — Limitada (Ltda) vs Sociedade Anônima (S.A.) — how they differ and what a foreign investor should weigh before incorporating.
Why Brazil's simplified Simples Nacional regime is generally off-limits to companies with a partner domiciled abroad or that are a branch of a foreign company.
How Brazil taxes software and SaaS — the STF ruling it's a service (ISS, not ICMS), the tax on cross-border payments, and what the 2026 reform changes.
How approved projects in Brazil's North and Northeast can cut their corporate income tax (IRPJ) by up to 75% under the SUDAM and SUDENE regional incentive regimes.
The core federal tax filings a foreign-owned Brazilian company faces — ECF, DCTFWeb and EFD-Reinf — what each reports and how they fit Brazil's SPED system.
Brazil replaced its transfer-pricing system with arm's-length, OECD-aligned rules (Lei 14.596/2023), mandatory from 2024. What changed and what you must document.
How Brazil's IRRF taxes cross-border payments — services, royalties, interest and, from 2026, dividends — the 15%/25% rates, and the role of tax treaties.
How IRPJ and CSLL tax a Brazilian subsidiary's profit, which profit regime to choose, and what changes for foreign owners — including the 2026 dividend tax.
Prepare your Brazilian operation for 2027: invoices, contracts, credit controls and cash-flow scenarios, with current official reform guidance.
A practical guide to Brazil's main federal, state and municipal taxes for foreign companies, investors and finance teams.
Brazil's tax system is layered, federal and in transition. Here is what foreign finance leaders need to map before operating or expanding.
A sales rep, a warehouse, a server — what actually creates a taxable presence under Brazilian rules and treaties.
Brazil is replacing five taxes with a dual VAT. The transition timeline, the cash-flow impact, and the three decisions every foreign group must make before 2027.