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.
12 articles
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.
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.
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).
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.
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.
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.
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.