The treaty will take effect three months after the exchange of ratification instruments and will apply starting 1 January of the following year.
Brazil’s National Congress has issued Legislative Decree No. 186 of 2025, approving the income tax treaty with Poland, which was published in the Official Gazette No. 135 on 21 July 2025.
The treaty, signed on 20 September 2022, is the first of its kind between the two nations and aims to prevent double taxation and tax evasion between Brazil and Poland.
The treaty will take effect three months after the exchange of ratification instruments and will apply starting 1 January of the following year.
Earlier, Brazil’s Senate (upper house of the National Congress) approved the ratification of its first income tax treaty with Poland on 15 July 2025.
