Signed on 3 March 2022, the protocol aims to update and modernise the 2001 agreement, aligning it more closely with current international tax standards and enhancing tax cooperation between the two countries.
The amending protocol to the Brazil–Chile Income Tax Treaty (2001) will enter into force on 30 October 2025.
Signed on 3 March 2022, the protocol aims to update and modernise the 2001 agreement, aligning it more closely with current international tax standards and enhancing tax cooperation between the two countries.
In accordance with its provisions, the protocol takes effect 30 days after the exchange of ratification instruments, meaning it will apply from 1 January 2026 for withholding and other taxes.
Earlier, Brazil had published Legislative Decree No. 196 in the Official Gazette No. 172 of 10 September 2025, marking the National Congress’s approval of the protocol to amend the 2001 tax treaty with Chile.
