Brazil simplifies consumption tax compliance for small businesses
Brazil is putting its Consumption Tax Reform into effect, and the new system brings extra paperwork for small operators. Many of them run one-person businesses with little time or staff to handle it. The federal government responded with two new
See MoreBrazil extends fuel subsidies through new provisional measure
Brazil’s federal government has published Provisional Measure No. 1,395/2026 in the Official Gazette on 9 October 2026, extending fuel subsidy measures introduced earlier this year to contain rising gasoline and diesel prices amid geopolitical
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Brazil extends simplified national tax regularisation deadline to 15 October
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 13 October 2026 that it has set 15 October 2026 as the final deadline for businesses to apply for the Simplified National Tax System (Simples Nacional). Applications
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Brazil extends fuel relief to lower consumer costs
Brazil’s government announced on 9 October 2026 that it is extending fuel-price relief measures for another month. President Luiz Inácio Lula da Silva's administration rolled out the package to reduce cost-of-living pressure as voters prepare for
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Brazil: Supreme Federal Court sets conditions for tax penalties on profit distributions
The Brazilian Supreme Federal Court (STF) recently reached a defining resolution in its jurisprudence regarding corporate tax enforcement and financial governance. In its decision on Direct Action of Unconstitutionality (ADI) 5161, finalised on
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Brazil enacts law lowering CSLL rate for local reinsurance companies
Brazil’s President has sanctioned Law No. 15,525/2026 of 28 September 2026, establishing a specific corporate tax framework for local reinsurance companies in Brazil. The Official Gazette published Law No. 15,525/2026 on 29 September 2026. The
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Brazil: RFB publishes Q&A guide on Pillar Two qualified domestic minimum top-up tax
Brazil’s Federal Revenue Service (RFB) published the first edition of its Q&As guide on the Additional Social Contribution on Net Profits (CSLL) on 2 October 2026. The guide provides practical guidance on Brazil’s recently implemented
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Brazil submits ratification of treaty law convention for states, international organisations
Brazil deposited its instrument of ratification for the 1986 Vienna Convention on the Law of Treaties between States and International Organisations or between International Organisations on 1 October 2026, the United Nations has said. Brazil
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Brazil: RFB updates CSLL rules with new substance-based tax incentive simplification
The Brazilian Federal Revenue Service (RFB) announced, on 1 October 2026, the publication of Normative Instruction RFB No. 2342 on 15 September 2026. The amendment introduces two main regulatory updates. The first establishes the Globe Simplifying
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Brazil amends Pillar Two QDMTT rules to introduce substance-based tax incentive safe harbour
Brazil has published Normative Instruction RFB No. 2.342 of 15 September 2026 in the Official Gazette on 18 September 2026, amending Normative Instruction RFB No. 2.228 of 3 October 2024, which regulates the Additional Social Contribution on Net
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Brazil: Senate approves bill to cut CSLL for local reinsurers
Brazil’s Senate has approved Bill 3.540/2026 and forwarded it to the Executive Branch for sanction or veto on 3 September 2026. Bill 3.540/2026 (PLP 3540/2026) addresses a long-standing structural imbalance in Brazil's financial sector by
See MoreBrazil expands fuel subsidies, cuts gasoline and ethanol taxes
Brazil's government announced fresh fuel relief measures on 9 September 2026, expanding diesel subsidies and cutting taxes on gasoline and ethanol. The move comes as crude oil prices remain elevated near USD 100 per barrel, driven by regional
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Brazil revises tax code with alternative dispute resolution framework, new penalty caps
Brazil has published Complementary Law No. 236 of 4 September 2026, amending the National Tax Code (Law No. 5.172 of 1966) to enhance tax collection and limit the application of penalties. The legislation promotes consensual dispute resolution,
See MoreBrazil: RFB consolidates customs storage rules, opens public input period
Brazil's Federal Revenue Service (RFB) launched a public consultation period on 4 September 2026 to gather feedback on a new Normative Instruction that will merge four separate regulations governing special customs regimes for the storage and
See MoreBrazil: RFB launch withholding tax settlement program for non-resident investor disputes
Brazil’s tax authority, the Federal Revenue Service (RFB) and the Attorney General's Office for the National Treasury (PGFN) have released the Joint Transaction Notice PGFN/RFB No. 4/2026 on 4 September 2026, establishing a settlement framework
See MoreBrazil extends crude oil export levy
Brazil’s 12% export tax on crude oil remains in effect after a federal appellate court overturned a lower-court ruling that had suspended the levy for companies represented by the Brazilian Association of Exploration and Production of Oil and Gas
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Brazil: Senate approves REDATA tax incentives for data centre investment
Brazil’s Federal Senate has approved Bill No. 278/2026, establishing the Special Tax Regime for Data Centre Services (REDATA), a specialised tax incentive program designed to expand Brazil's digital infrastructure. The initiative seeks to
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Brazil: RFB tightens monitoring of tax benefit compliance
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 2 September 2026 that it updated its rules for tracking corporate use of tax benefits through Normative Instruction RFB No. 2,341, released 31 August 2026, which modifies the
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