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Learn MoreBrazil Business Guide
BRBrazilDoing BusinessBrazil Business Guide
Brazil, the largest economy in Latin America, offers foreign companies a vast consumer market, abundant natural resources, and openness to foreign investment.- Learn MoreBrazil Tax BriefBRBrazilCorporate Income Tax
Brazil Tax Brief
The general corporate tax burden in Brazil is typically 34%, consisting of 25% Corporate Income Tax (IRPJ) and 9% Social Contribution on Net Profit (CSLL); certain financial institutions are subject t…- General CIT Rate
- 34 (composed of 25% IRPJ and 9% CSLL).
- CIT Return Due Date
- The last working day of July.
- CIT Payment Due Date
- Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.
- Estimated Payment Due Date
- Normally monthly instalments, but there is an option of quarterly instalment.
- Resident WHT (Dividend/Interest/Royalty)
- 0 / 15 - 22.5 / N/A
- Non-Resident WHT (Dividend/Interest/Royalty)
- 10 / 15 / 15
- General Capital Gain Tax Rate
- Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).
- Composite Effective Average Tax Rate
- 32%
- Composite Effective Marginal Tax Rate
- 15%
- Learn MoreBrazil S.A.BRBrazilLegal Entity Types
Brazil S.A.
Sociedade AnônimaS.A. is the most common legal entity form in Brazil, and also the most popular. It can be composed of at least one shareholder and one director, and can participate in the public market. Shareholders …- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Positive
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Negative
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- Minimum 10,000 Brazilian reais
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
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