At a glance

Corporate Income Tax Rate ...%
Tax rate applied on capital gains ...%
Tax rate applied on branch profits ...%
Other taxes (e.g. local or state tax) yes/no
Withholding taxes (standard rates)  
on dividends ...%
on branch profit remittance ...%
on interest ...%
on royalties ...%
Loss carry back period ...years
Loss carry forward period ...years


Brazil, officially the Federative Republic of Brazil (Portuguese: República Federativa do Brasil), is the largest country in South America. It is the world's fifth largest country, both by geographical area and by population. It is the only Portuguese-speaking country in the Americas. Bounded by the Atlantic Ocean on the east, Brazil has a coastline of over 7,491 kilometres. The Brazilian economy is the world's eighth largest economy by nominal GDP and the ninth largest by purchasing power parity. Brazil is one of the world's fastest growing major economies. Economic reforms have given the country new international recognition. Brazil is a founding member of the United Nations, the G20, CPLP, Latin Union, the Organization of Ibero-American States, Mercosul and the Union of South American Nations, and is one of the BRIC Countries (Source: Wikipedia). Corporate income taxes are levied on income derived by all legal entities established in or operating within Brazil. Resident legal entities are those incorporated under Brazilian law. Branches, agencies and representative offices of non-resident entities are also regarded as corporate taxpayers for purposes of corporate income taxes. Unincorporated business units, silent partnerships (sociedade em conta de participação) and some types of investment clubs are also treated as corporate taxpayers.


CTA Members in Brazil

Roberto Barrieu Roberto Barrieu
Telephone: +55 11 3089 6502 E-Mail:
Luiz Dardes Luiz Dardes
Telephone: +1 347 407 9449 E-Mail: