Tax Info
Enter Dynamic PageCIT 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.
CIT Estimated Payment Due Date
Normally monthly instalments, but there is an option of quarterly instalment.
Resident Withholding Tax (Dividend/Interest/Royalty)
0 / 15 - 22.5 / N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty)
10 / 15 / 15
General VAT Rate
5% - 30%
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%
Administrative Regions
AC - Acre
AL - Alagoas
AM - Amazonas
AP - Amapá
BA - Bahia
CE - Ceará
DF - Federal District
ES - Espírito Santo
GO - Goiás
MA - Maranhão
MG - Minas Gerais
MS - Mato Grosso do Sul
MT - Mato Grosso
PA - Pará
PB - Paraíba
PE - Pernambuco
PI - Piauí
PR - Paraná
RJ - Rio de Janeiro
RN - Rio Grande do Norte
RO - Rondônia
RR - Roraima
RS - Rio Grande do Sul
SC - Santa Catarina
SE - Sergipe
SP - São Paulo
TO - Tocantins
