Brazil’s Congress has approved the amending protocol to the Brazil-China Income Tax Treaty (1991) through Legislative Decree No. 170/2025 on 5 May 2025.

The Legislative Decree No. 170/2025 was published in the Official Gazette No. 83 on 6 May 2025.

Signed on 23 May 2022,  this protocol is the first amendment to the treaty. It will come into effect 30 days after the ratification instruments are exchanged and will be applicable starting 1 January of the year following its implementation.

Earlier, Brazil’s Chamber of Deputies ratified the protocol to the income tax treaty with China on 19 November 2024.