The amendment to the 1991 Brazil-China Income Tax Treaty takes effect on 14 June 2025.  

The amending protocol to the Brazil-China Income Tax Treaty (1991) will take effect on 14 June 2025.

The protocol takes effect on 1 January 2026 for withholding and other taxes.

Signed on 23 May 2022,  this protocol is the first amendment to the treaty.

Earlier, Brazil’s Congress approved the amendment protocol to the Brazil-China income tax treaty on 5 May 2025.