Brazil QDMTT: Additional CSLL Guide for 2026
Does Brazil's QDMTT apply to your group? Learn the Additional CSLL scope, 2026 payment, DCTFWeb reporting and compliance steps.
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CBS/IBS for Foreign Digital Suppliers Selling Into Brazil
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.
EFD-Reinf in Brazil: The Filing That Replaced the DIRF
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.
Split Payment in Brazil: How IBS and CBS Get Collected
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.
Alphanumeric CNPJ in Brazil: 2026 Rules and System Checklist
Brazil starts issuing alphanumeric CNPJs on July 31, 2026. Learn the legal format, system risks and a practical migration checklist.
Branch vs Subsidiary in Brazil: How a Foreign Company Is Taxed
Branch or subsidiary in Brazil? Both pay ~34% IRPJ+CSLL. The real differences: federal authorization, liability, and the 2026 tax on profit remittances.
Brazil Real Estate Taxes for Non-Residents: Buying, Owning, Renting and Selling Property
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.
Rental Income From Brazilian Property as a Non-Resident: the 15% Tax, Who Pays It and How
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.
US–Brazil Tax Treaty: There Isn't One — What Actually Protects You From Double Taxation
The US and Brazil have no income tax treaty. What protects you: reciprocity credits, the US foreign tax credit, and the 2018 totalization agreement.
Brazil Tax and Customs Questions: Answers for Foreign Companies
Answers to common Brazil tax and customs questions for foreign companies: corporate tax, imports, withholding, IBS/CBS, ICMS, ISS and compliance.
Digital Nomad Taxes in Brazil: The Visa Doesn't Shield Your Foreign Income (2026)
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.
ICMS in Brazil: The State Tax on the Circulation of Goods
How ICMS — Brazil's state tax on the circulation of goods — applies to imports and interstate sales, and what to model before pricing.
ISS Tax in Brazil: The Municipal Service Tax Explained
How Brazil's municipal ISS tax applies to services, imports and exports, and why cross-border contracts need careful tax wording.
Tax Residency in Brazil: How the 183-Day Rule Really Works (2026)
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.
Capital Gains Tax in Brazil for Non-Residents: Rates, Withholding and Who Pays
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.
Dividend Tax in Brazil for Foreign Shareholders: What Changes in 2026
From 2026 Brazil taxes dividends: a 10% withholding on all dividends remitted abroad, no threshold. What foreign shareholders pay and the relief mechanism.
Corporate Tax in Brazil: The Complete Guide for Foreign Companies (2026)
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: Residency, Rates and What You Owe (2026)
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.
Double Tax Treaties: How Brazil's Network Works for Foreign Investors
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).
Drawback and Special Customs Regimes in Brazil: Cutting Import Tax on Exports
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.
Employee vs PJ Contractor in Brazil: Hiring Models and the Pejotização Risk
Hiring in Brazil: CLT employee vs 'PJ' contractor — the cost gap, the pejotização reclassification risk, and the pending STF ruling (Theme 1.389).
Import Taxes in Brazil: A Practical Guide for Foreign Companies
The taxes triggered when importing into Brazil — II, IPI, PIS/COFINS-Importação and ICMS-Importação — how they stack, and what the 2026 reform changes.
IOF in Brazil: How the Financial Transactions Tax Affects Cross-Border Operations
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.
Is There VAT in Brazil? IBS and CBS Explained
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.
Interest on Net Equity (JCP): Brazil's Tax-Efficient Alternative to Dividends
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.
Lucro Real vs Lucro Presumido: Choosing Brazil's Corporate Tax Regime
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.
Manaus Free Trade Zone: 2026 Incentives
How Manaus Free Trade Zone incentives survive Brazil's 2026 reform, including IBS/CBS credits, IPI protection and investor checks.
Payroll and Employment Taxes in Brazil: What Employers Pay
The employer cost of hiring in Brazil — social security (INSS), FGTS and related charges — plus the 2025–2028 phase-out of payroll-tax relief.
Registering Foreign Investment and Repatriating Profit from Brazil
Why foreign capital must be registered with Brazil's Central Bank (SCE-IED) and how that registration governs dividend remittances and capital repatriation.
The Selective Tax (Imposto Seletivo): Brazil's New 'Sin Tax' Explained
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.
Setting Up a Company in Brazil: Ltda vs S.A. for Foreign Investors
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.
Can a Foreign-Owned Company Use Simples Nacional in Brazil?
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.
Taxation of Software and SaaS in Brazil: ISS, Cross-Border Payments and the Reform
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.
SUDAM and SUDENE: Brazil's Regional Tax Incentives for the Amazon and Northeast
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.
ECF, DCTFWeb and EFD-Reinf: Brazil Tax Compliance Explained
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.
Transfer Pricing in Brazil: The OECD-Aligned Rules Foreign Groups Must Apply
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.
Withholding Tax in Brazil: What Foreign Companies Need to Know
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.
IRPJ and CSLL in Brazil: Corporate Income Tax Explained
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.
IBS and CBS in 2026: What Foreign Companies Should Prepare Now
Brazil's new dual VAT enters a practical testing phase in 2026. Foreign companies should review pricing, contracts, systems, imports, credits and cash flow.
Taxes in Brazil: The Complete Guide for Foreign Companies
A practical guide to Brazil's main federal, state and municipal taxes for foreign companies, investors and finance teams.
Brazilian Taxes in 2026: A Primer for Foreign Companies
Brazil's tax system is layered, federal and in transition. Here is what foreign finance leaders need to map before operating or expanding.
Permanent establishment: when activity in Brazil triggers tax
A sales rep, a warehouse, a server — what actually creates a taxable presence under Brazilian rules and treaties.
What IBS & CBS really mean for foreign investors in Brazil
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.