This protocol is the second modification to the 1988 Brazil-India tax treaty.
Brazil’s National Congress has ratified the amending protocol to its 1988 tax treaty with India through Legislative Decree No. 200, which was issued on 11 September 2025 and published in Official Gazette No. 174 of 12 September 2025.
This protocol, signed on 24 August 2022, marks the second amendment to the treaty.
It will take effect 30 days after both countries exchange ratification instruments.
Once in force, the protocol will generally apply in Brazil starting 1 January of the following year and in India from 1 April of the same year.
Earlier, Brazil’s Senate gave its approval to ratify a protocol amending the 1988 tax treaty with India on 10 September 2025.
