Brazil: Withholding Tax

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Enactment Of Law No. 15,270/2025, Which Establishes Dividend Taxation, Expands The Exemption Threshold, And Introduces A Minimum Tax On High Incomes

On November 26, 2025, Bill No. 1,087/2025 ("Bill No. 1,087") was enacted and converted into Law No. 15,270/2025, which introduces a series of relevant changes to income taxation.

MB

Mayer Brown

Novas regras para tributação da renda das Pessoas Físicas

A Lei nº 15.270/2025 foi aprovada e traz alterações quanto à tributação sobre a renda das pessoas físicas.

KL

Koury Lopes Advogados

Implications Of The Newly Introduced Brazilian 10% WHT On Outbound Dividends

Beginning in 2026, cross-border dividend payments from Brazil may become subject to a newly enacted 10% withholding income tax (WHT).

KL

Koury Lopes Advogados

Tributação de dividendos: entenda os impactos do Projeto de Lei 1087/2025

Nova proposta prevê isenções condicionais e impõe Imposto de Renda Mínimo para altas rendas, mas levanta dúvidas sobre sua complexidade e efetividade...

KL

Koury Lopes Advogados

Sócios de Tributário participam de livro sobre sistemas tributários brasileiro e alemão

KL

Koury Lopes Advogados

Tributação Da Folha De Salários É Campo Rico Para Discussões Judiciais; Saiba Como Funciona

KL

Koury Lopes Advogados

Ministério da Saúde passa a cobrar IRRF sobre pagamentos feitos ao exterior

KL

Koury Lopes Advogados

Foreign Investor Manages To Exempt Income Tax In TRF-3; Read The Newsletter

KL

Koury Lopes Advogados

Agreement To Avoid Double Taxation Between Brazil And Singapore Promulgated

KL

Koury Lopes Advogados

Promulgado O Acordo Para Evitar A Dupla Tributação Entre Brasil E Singapura

KL

Koury Lopes Advogados

Why The Choice Of Aircraft Leasing Location Is Critical As Financing Requirements Change And Tax Legislation Evolves

Worldwide Finance

TG

TMF Group BV

Why The Choice Of Airline Leasing Location Is Critical As Financing Requirements Change And Tax Legislation Evolves

Brazil Transport

TG

TMF Group BV

Why The Choice Of Lessor Location Is More Important Than Ever As Airline Financing Requirements Change And Tax Legislation Evolves.

TG

TMF Group BV

Informativo De Jurisprudência Tributária – STF E STJ

MB

Mayer Brown

Exclusão do IBS/CBS da base de impostos antigos seria prima da tese do século?

KL

Koury Lopes Advogados

Tax Law Highlights | Bill No. 1.087/25: Income Tax Reform In Brazil

MB

Mayer Brown

COP30 Approves Key Decisions On Paris Agreement Market Mechanisms

Brazil Environment

MB

Mayer Brown

ANPD Launches Oversight Dashboard To Monitor Data Protection Regulation

KL

Koury Lopes Advogados

Folha de SP aborda efeitos da calculadora da reforma tributária do KLA (Video)

KL

Koury Lopes Advogados

Brazilian Tax Review - April 2021

The Supreme Court has scheduled the hearing of a motion for clarification of a decision that deals with the exclusion of the ICMS tax...

GS

Gaia Silva Gaede Advogados

Imposto Sobre Serviços Digitais – Um Mal Necessário?

Emine Constantin discute os desafios que a tecnologia digital criou para o sistema tributário global e observa como diferentes países estão lidando com isto por meio de impostos sobre serviços...

TG

TMF Group BV

Boletim Tributário | Dezembro 2019

Confira abaixo os destaques desta edição:

TA

TozziniFreire Advogados

Newsletter - KLA Setembro

Confira as principais notícias do mercado analisadas pelos especialistas do KLA. Nesta edição, você encontra assuntos relacionados a Mercado de Capitais, Direito Societário, Direito Tributário,...

Brazil Commercial

KL

Koury Lopes Advogados

Tributário & Aduaneiro | N°55

Ve

Veirano e Advogados Associados

Brazilian Tax Review – August 2019

GS

Gaia Silva Gaede Advogados

Tax Challenges Regarding Online Advertising

Brazil Media & IT

GS

Gaia Silva Gaede Advogados

Brazilian Tax Review – April 2019

GS

Gaia Silva Gaede Advogados

Entendendo as complexidades das obrigações do SPED para impostos no Brasil

TG

TMF Group BV

Comprender las dificultades de las obligaciones SPED para impuestos en Brasil

TG

TMF Group BV

Understanding The Complexities Of SPED Obligations For Taxes In Brazil

TG

TMF Group BV

Taxation Of Investment Funds: The New Intended Regime

LS

Levy & Salomao Advogados

Illegal Tax Assessments Against Private Equity Funds

Brazil Commercial

LS

Levy & Salomao Advogados

Relevant Changes Regarding Taxation On Investment Funds In Brazil

VA

Velloza Advogados

Understanding The Complexities Of SPED Obligations For Taxes In Brazil

Brazilian businesses have a very high tax burden with complicated obligations that are constantly changing. These obligations are part of a specialized digital system in Brazil called SPED.

TG

TMF Group BV

Taxation Of Investment Funds: The New Intended Regime

The Brazilian government again intends to change the taxation of investments in certain Brazilian funds, especially FIPs and closed-end funds, effective January 1st, 2019.

LS

Levy & Salomao Advogados

Illegal Tax Assessments Against Private Equity Funds

After threatening to charge Withholding Income Tax (WHT) from local financial institutions acting as legal representatives of foreign investors if any Brazilian residents ...

Brazil Commercial

LS

Levy & Salomao Advogados

Relevant Changes Regarding Taxation On Investment Funds In Brazil

In an extra edition of the Official Gazette ("DOU Extra") of October 30, 2017 and under the allegation of adjustment of the public accounts for 2018 ...

VA

Velloza Advogados

Boletim Tributário

TA

TozziniFreire Advogados

Provisional Measure Modifies The Taxation On Investment Funds In Brazil

October 31, 2017, saw the issuance of Provisional Measure 806 (MP 806), which modifies the imposition of Withholding Income Tax (WHT) on several types of Investment Funds, establishing taxation for events ...

TA

TozziniFreire Advogados

Brazilian Tax Review - December 2017

There is an ongoing and significant conflict in Brazil between states and municipalities to decide who has the power to tax transactions involving digital goods, including streaming services and software, especially after the recent approval of ICMS Agreement 106/2017 by the states.

GS

Gaia Silva Gaede Advogados

Brazilian Government Extends The REPETRO Until 2040 And Changes Tax Rules Pertinent To The Taxation Of The Oil And Gas Industry

Brazilian Government extends the REPETRO until 2040 and changes tax rules pertinent to the taxation of the oil and gas industry Decree No. 9,128/2017...

D

Demarest

Federal Government Amends The Tax Treatment Applied To Oil And Gas Companies

Please note that the former rules were limited to prospecting and exploration phases, while the modifications brought by MP 795/17 extended such rules to the exploration and production phases of oil or natural gas.

Fe

Felsberg e Associados

Brazilian Federal Revenue Service Updates List Of Tax Havens

CP

Cascione, Pulino, Boulos & Santos Advogados

Consultation Ruling Denies IRRF Exemption On CRI Earnings

TA

TozziniFreire Advogados

New Market Entry: The Brazilian Franchise Guide For International Marks

Brazil Commercial

D

Daniel Law

Brazilian Tax Review – September/October 2016

GS

Gaia Silva Gaede Advogados

Taxation Of The Capitalisation Of Brazilian Companies With Intangibles By Non-Residents

GS

Gaia Silva Gaede Advogados

Disclosure Of The "Accident Prevention Factor" – FAP Applicable To 2017

TR

Trench Rossi Watanabe Advogados

New Guidelines on the Tax Aspects of Cost-Sharing Agreements

GS

Gaia Silva Gaede Advogados

Brazilian Tax Review – February/March/April 2016

GS

Gaia Silva Gaede Advogados

Important Tax Changes For 2016

GS

Gaia Silva Gaede Advogados

Provisional Measure No. 694/2015 Is No Longer Valid

TR

Trench Rossi Watanabe Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Canada

TA

TozziniFreire Advogados

No More Exemption Of WHT For Cross-Border Payments For Travel Purposes

TA

TozziniFreire Advogados

Brazilian Tax Authority Rule No. 1,597/2015: Regulation Of The Choice Between Social Contribution Levied On Gross Revenues To Replace Social Contribution Levied On Payroll, As Established By Law No. 13,161/2015

MB

Mayer Brown

Brazil Reduces Threshold For Designation As Low-Tax Jurisdiction

BL

Battella, Lasmar & Silva Advogados

GSGA – Special Report – Brazilian Tax Review 02/2014 – February/March

GS

Gaia Silva Gaede Advogados

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