This protocol is the first amendment to the 2018 Brazil–Singapore income tax treaty.
Brazil has issued Legislative Decree No. 203 on 19 September 2025, which marks the ratification of the protocol to its 2018 income tax treaty with Singapore.
This protocol, signed on 17 April 2023, represents the first amendment to the original treaty.
Once both countries exchange ratification instruments, the protocol will come into effect and will be applied retroactively, aligning with the treaty’s initial effective dates.
Earlier, Brazil’s Senate approved the amending protocol to the 2018 Brazil – Singapore income tax treaty on 16 September 2025.
