Signed 3 March 2022, this is the first amendment to the 2001 Brazil–Chile income tax treaty.
Brazil has 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.
This protocol, signed on 3 March 2022, represents the first amendment to the original treaty.
It will take effect 30 days after both countries exchange their ratification instruments and will be applicable starting 1 January of the year following its entry into force.
Earlier, Brazil’s Senate (the upper house of parliament) approved the ratification of the protocol amending the 2001 tax treaty with Chile on 3 September 2025.
