This is the first amendment to the tax treaty, which was signed on 17 April 2023.
The Inland Revenue Authority of Singapore (IRAS) announced that the Protocol amending the income tax treaty between Singapore and Brazil, formally titled the Agreement for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance, entered into force on 12 November 2025 together with the May 2018 Protocol.
IRAS issued the announcement on 13 November 2025.
Signed on 17 April 2023, this Protocol is the first amendment to the original income tax treaty. The changes apply to Article 11 on interest and to Paragraph 7 of the May 2018 Protocol.
Earlier, Brazil issued Legislative Decree No. 203 on 19 September 2025, which marked the ratification of the protocol to its 2018 income tax treaty with Singapore.
