Érico Pilatti
Leonardo Maues De Freitas
Leonardo Maués De Freitas
Enacted law that establishes dividends taxation
On November 26, 2025, Bill 1,087/2025 was signed into law by the President of the Republic, becoming Law 15,270/2025, with effect as of January 1, 2026. The new law significantly reshapes the taxation of individual income, introducing, among other measures, the Minimum Individual Income Tax (IRPFM) and a 10% withholding tax on dividends paid to […]
New taxation on dividends in Brazil: what foreign investors need to know
Starting in January 2026, foreign investors will be subject to a new 10% tax on dividends in Brazil. Bill 1.087/2025 is awaiting presidential sanction and will bring significant changes to investment structures. Take a look at the special material prepared by our experts: