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BR
Brazil
Doing Business
Brazil Business Guide
Brazil, the largest economy in Latin America, offers foreign companies a vast consumer market, abundant natural resources, and openness to foreign investment.
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Brazil Business GuideBR
Brazil
Corporate 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…
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Brazil Tax BriefGeneral 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%
BR
Brazil
Legal Entity Types
Brazil S.A.
Sociedade Anônima
S.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 …
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Brazil S.A.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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