Brazil’s Federal Revenue Service issued Normative Instruction 2282 on 3 October 2025, updating rules for the additional CSLL to align with OECD GloBE standards and confirming its status as a qualified domestic minimum top-up tax effective from 2026. 

Brazil’s tax authority, the Federal Revenue Service, published Normative Instruction 2282 on 3 October 2025 in the Official Gazette, introducing updates to the rules for the new additional social contribution on net profits (CSLL).

The changes take effect from 1 January 2026, with an option for companies to apply them starting 1 January 2025.

The amendments to Normative Instruction 2228/2024 clarify how the Global Anti-Base Erosion (GloBE) Rules are applied domestically, ensuring the additional CSLL qualifies as a domestic minimum top-up tax under OECD standards.

The primary goal of this legislation is to align Brazilian tax laws with the Global Anti-Base Erosion (GloBE) Rules, which were developed by the Inclusive Framework on Base Erosion and Profit Shifting, coordinated by the OECD and G20. Fundamentally, this regulation mandates a minimum effective taxation rate of 15%.

The rules contained within this instruction apply to Multinational Enterprise Groups (MNE Groups) whose annual revenues reached or exceeded EUR 750 million in the Consolidated Financial Statements of the Ultimate Parent Entity (UPE) during at least two of the four preceding Fiscal Years. This framework incorporates key documents such as the Model GloBE Rules, Commentary, and Agreed Administrative Guidances approved by the OECD Inclusive Framework up to December 2023

The EUR 750 million threshold must be proportionally adjusted if the relevant Fiscal Year spans a period other than twelve months. Annual revenues used for this calculation include net revenues from sales, services rendered, investment gains (realised or unrealised), and extraordinary gains. Importantly, transactions within the group that are eliminated during consolidation are not included in this revenue calculation.

Other aspects of Normative Instruction 2228/2024 include:

Determining the effective tax rate and tax base

The application of the CSLL Additional relies on calculating the effective tax rate for each jurisdiction where the MNE Group operates.

  1. GloBE profit or loss: The starting point for calculations is the Constituent Entity’s net accounting profit or loss. This figure undergoes specific adjustments defined in the legislation to arrive at the GloBE Profit or Loss. Key adjustments include the exclusion of net tax expense, excluded dividends, and non-authorized expenses, such as illegal payments or large fines (EUR 50,000 or more).
  2. Adjusted covered taxes: This calculation begins with the current tax expense recognised in the financial statements. It includes various adjustments for deferred tax assets and liabilities, ensuring they are calculated at a maximum rate of 15%. Deferred tax assets attributed to GloBE losses may be re-evaluated at 15%. Covered Taxes specifically exclude the CSLL Additional itself (if considered a Qualified Domestic Minimum Top-up Tax) and any Non-Qualified Imputed Tax.
  3. Effective tax rate (ETR): The ETR for a jurisdiction is calculated by dividing the sum of the Adjusted Covered Taxes of all Constituent Entities in that jurisdiction by the jurisdiction’s GloBE Net Income. If the ETR is below 15%, the CSLL Additional is imposed.

The CSLL Additional is imposed only on a jurisdiction’s excess profits.

  1. Excess profits: This is determined by taking the GloBE Net Income and subtracting the substance-based income exclusion (SBIE).
  2. Substance-based income exclusion (SBIE): This exclusion recognises tangible economic activity. It is calculated based on eligible payroll costs and eligible tangible assets located in the jurisdiction. The exclusion starts at higher rates during the transition phase: 9.60% of Eligible Payroll Costs and 7.6% of Eligible Tangible Assets for the Fiscal Year starting in 2025, gradually phasing down to 5% by the Fiscal Year starting in 2033.
  3. CSLL additional amount: This final amount is the product of the positive difference between 15% and the jurisdiction’s ETR (the CSLL Additional Percentage) multiplied by the Excess Profits.
  4. Allocation: This resulting tax amount is then allocated among the Constituent Entities within that low-taxed jurisdiction, generally proportional to their Excess Profits. The Constituent Entities are responsible for paying this tax by the last business day of the seventh month following the end of the fiscal year.