Brazil public holidays 2026, consumption tax rate and tax data
Brazil: 10 public holidays in 2026 (next: Finados (All Souls' Day), 2 Nov 2026); corporate tax rate 34%; minimum wage 1621 BRL/month; policy interest rate 13.75%; inflation rate (CPI) 4.58%.
13 series, each cited to the official source it was verified against; most recently verified 30 Oct 2026; 1 past its update cycle. Currency BRL.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "BR", "series": "policy-rate", "value": 13.75, "unit": "percent", "effective_from": "2026-09-17", "last_confirmed": "2026-10-08", "source": { "name": "Copom, 281ª reunião (16 September 2026): 'Copom reduz a taxa Selic pa…", "url": "https://www.bcb.gov.br/controleinflacao/historicotaxasjuros" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/working-days {"country":"br","from":"2026-11-01","to":"2026-12-01"}.
Brazil public holidays 2026
10 days in 2026; next: Finados (All Souls' Day) on 2 Nov 2026. Official source: Ministério da Gestão e da Inovação em Serviços Públicos · last verified 30 Jul 2026
Fixed by law 10
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Confraternização Universal (New Year's Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 3 Apr 2026 Fri | Paixão de Cristo (Good Friday) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 21 Apr 2026 Tue | Tiradentes | Fixed by law | Ministério da Gestão e da Inovação em… |
| 1 May 2026 Fri | Dia do Trabalho (Labour Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 7 Sep 2026 Mon | Independência do Brasil (Independence Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 12 Oct 2026 Mon | Nossa Senhora Aparecida (Padroeira do Brasil) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 2 Nov 2026 Mon | Finados (All Souls' Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 15 Nov 2026 Sun | Proclamação da República | Fixed by law | Ministério da Gestão e da Inovação em… |
| 20 Nov 2026 Fri | Dia Nacional de Zumbi e da Consciência Negra | Fixed by law | Ministério da Gestão e da Inovação em… |
| 25 Dec 2026 Fri | Natal (Christmas) | Fixed by law | Ministério da Gestão e da Inovação em… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Confraternização Universal (New Year's Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 26 Mar 2027 Fri | Paixão de Cristo (Good Friday) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 21 Apr 2027 Wed | Tiradentes | Fixed by law | Ministério da Gestão e da Inovação em… |
| 1 May 2027 Sat | Dia do Trabalho (Labour Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 7 Sep 2027 Tue | Independência do Brasil (Independence Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 12 Oct 2027 Tue | Nossa Senhora Aparecida (Padroeira do Brasil) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 2 Nov 2027 Tue | Finados (All Souls' Day) | Fixed by law | Ministério da Gestão e da Inovação em… |
| 15 Nov 2027 Mon | Proclamação da República | Fixed by law | Ministério da Gestão e da Inovação em… |
| 20 Nov 2027 Sat | Dia Nacional de Zumbi e da Consciência Negra | Fixed by law | Ministério da Gestão e da Inovação em… |
| 25 Dec 2027 Sat | Natal (Christmas) | Fixed by law | Ministério da Gestão e da Inovação em… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Brazil value
Rate schedules and breakdowns
VAT rate
no single figure · in force from 2026-01-01 · Official source: Lei Complementar nº 214, de 16 de janeiro de 2025 (regulamenta a Reforma… · last verified 15 Jul 2026
Components
| name | rate |
|---|---|
| CBS (Contribuição sobre Bens e Serviços, federal) — 2026 test-year rate | 0.9 |
| LC 214/2025, Art. 346. Shown on invoices in 2026 but effectively not collected — offsetable against PIS/COFINS, so no net tax increase in the test year. | |
| IBS (Imposto sobre Bens e Serviços, state/municipal) — 2026 test-year rate | 0.1 |
| LC 214/2025, Art. 343 (0.1% state share for fatos geradores 1 Jan–31 Dec 2026). | |
Withholding tax rates
10–25% across 5 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Lei 15.270/2025 (dividends to non-residents, 10% IRRF from 1 January 2026); Lei… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | IRRF on profits and dividends to residents abroad (Lei 15.270/2025) | 10 | profits and dividends paid, credited, employed or delivered by Brazilian legal entities to shareholders or investors resident or domiciled abroad, individuals and legal entities alike, on any amount | 2026-01-01 | Lei 15.270/2025 (26 November 2025)… |
| DIVIDENDS WERE 0% FROM 1996 THROUGH 2025 (Lei 9.249/1995 art. 10) - any pre-2026 figure a caller has seen is that exemption. TRANSITION: distributions approved by 31 December 2025 from results computed through 2025 remain exempt if paid per the approving act (through 2028)… | |||||
| interest | IRRF on interest to residents abroad | 15 | interest, commissions, discounts and other loan remuneration paid, credited, delivered or remitted to persons resident or domiciled abroad; on the gross amount | — | RIR/2018 (Decreto 9.580/2018) art. 744… |
| Rises to 25% when the beneficiary is in a listed nil/low-tax jurisdiction (Lei 9.779/1999 art. 8). Interest on net equity (JCP - juros sobre o capital próprio), Brazil's hybrid dividend substitute, also bears 15%. Certain export-financing and lease interest heads of Lei… | |||||
| royalties | IRRF on royalties, technical services and technical assistance | 15 | royalties of any kind (patents, trademarks, copyright, software licensing) and remuneration for technical services, technical assistance and administrative assistance paid to residents abroad | — | MP 2.159-70/2001 art. 3: 'Fica reduzida… |
| The payer additionally owes 10% CIDE-remessas (a federal contribution, borne by the Brazilian payer, not a withholding on the beneficiary) on royalties and technical services - callers comparing total remittance cost should know it exists even though it is not IRRF. 25% override… | |||||
| services-general | IRRF on general (non-technical) services and work income | 25 | remuneration for services without technology transfer or technical character, and work income, paid to residents abroad | — | Lei 9.779/1999 art. 7: work income and… |
| The boundary with the 15% technical-services head is whether the service relies on specialised technical knowledge or involves technology transfer (IN RFB 1.455/2014); pure commission and ordinary commercial services sit here at 25%. | |||||
| low-tax-jurisdictions | IRRF override for listed nil/low-tax jurisdictions | 25 | income from any operation whose beneficiary is resident or domiciled in a jurisdiction that does not tax income or taxes it below 20% (the Receita Federal black list of IN RFB 1.037/2010) | — | Lei 9.779/1999 art. 8: 'os rendimentos… |
| Lifts the 15% heads (interest, royalties, technical services) to 25% for black-listed beneficiaries; carve-outs preserved for the Lei 9.481/1997 heads its opening words except. | |||||
Personal income tax brackets
0–27.5% across 5 bands · in force from 2026-01-01 · Official source: Receita Federal · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 2428.8 | 0 |
| 2428.81 | 2826.65 | 7.5 |
| 2826.66 | 3751.05 | 15 |
| 3751.06 | 4664.68 | 22.5 |
| 4664.68 | — | 27.5 |
Statutory social-insurance contributions
0–20% across 6 contribution branches · in force from 2026-01-01 · Official source: Portaria Interministerial MPS/MF nº 13, de 9 de janeiro de 2026, art. 2º (floor… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| inss_rgps_empregado | Contribuição previdenciária do segurado empregado — Regime Geral de Previdência Social (RGPS) (employee social-security contribution) | — | — | — | percent | Salário-de-contribuição mensal — total monthly remuneration in cash or kind for work performed, including habitual allowances, tips and salary-adjustment advances, less the exclusions listed in Lei 8.212/1991 art. 28 §9º. Floored at the piso salarial of the category set by law or collective agreement, or absent one at the minimum wage (art. 28 §3º); capped at the teto fixed by Portaria Interministerial MPS/MF nº 13/2026 art. 2º. The 13th salary is a separate salário-de-contribuição taxed in its own right (art. 28 §7º; Decreto 3.048/1999 art. 216 §1º). NOT YET IN FORCE: Lei nº 15.371, de 31 de março de 2026, art. 7º rewrites art. 28 §9º 'a' to read 'os benefícios da Previdência Social, nos termos e nos limites legais, salvo o salário-maternidade e o salário-paternidade', bringing salário-paternidade inside the contribution base — but art. 14 of that Law provides 'Esta Lei entra em vigor no dia 1º de janeiro de 2027', so for the whole of 2026 the base is unchanged. | BRL |
| NO SINGLE RATE — PROGRESSIVE, so rate_employee is null by design. 2026 marginal bands, read verbatim from Anexo II of Portaria Interministerial MPS/MF nº 13/2026 ('TABELA DE CONTRIBUIÇÃO DOS SEGURADOS EMPREGADO, EMPREGADO DOMÉSTICO E TRABALHADOR AVULSO, PARA PAGAMENTO DE… | |||||||
| inss_patronal | Contribuição previdenciária patronal (CPP) — employer social-security contribution | 20 | 0 | 20 | percent | Total monthly remuneration paid, due or credited on any basis to employees and trabalhadores avulsos — 'o total das remunerações' — with NO ceiling. Includes the 13th salary. | BRL |
| EMPLOYER-ONLY, UNCAPPED. The teto of R$ 8.475,55 does not apply here. employer_matched is false because there is no employee counterpart at this rate — the employee leg is progressive and capped. tax_deductible is null because the question is inapplicable: this is not an… | |||||||
| rat_sat_gilrat | RAT/SAT — Riscos Ambientais do Trabalho (GILRAT), employer accident-insurance contribution | — | 0 | — | percent | Total monthly remuneration paid or credited to employees and trabalhadores avulsos — uncapped, same base as the patronal contribution. | BRL |
| MANDATORY EMPLOYER-ONLY BRANCH — PRESENT, BUT NO NATIONAL RATE, DELIBERATELY NULL. The RFB's own FPAS table records this column simply as 'Variável' (IN RFB 2.110/2022, Anexo III), which is the authority's own confirmation that no national figure exists. Base statutory rate is… | |||||||
| salario_educacao | Salário-Educação (education levy, collected by RFB and transferred to FNDE) | 2.5 | 0 | 2.5 | percent | Total remuneration paid or credited on any basis to segurados empregados as defined in Lei 8.212/1991 art. 12 I — uncapped. | BRL |
| EMPLOYER-ONLY. Broken out from the terceiros aggregate because it is the one component fixed directly by statute at a single national rate and due from virtually every employer, whereas the rest of the terceiros basket is FPAS-dependent. Uncapped. Not substituted by the CPRB… | |||||||
| terceiros_sistema_s | Contribuições devidas a Terceiros excluding salário-educação — INCRA, SENAI/SENAC, SESI/SESC, SEBRAE, SEST/SENAT and others (Sistema S) | — | 0 | — | percent | Total remuneration paid or credited to employees — uncapped. Which entities apply is determined by the employer's FPAS code. | BRL |
| EMPLOYER-ONLY BRANCH, RATE NULL BECAUSE IT IS FPAS-DEPENDENT — but the per-code composition is now VERIFIED, read directly from Anexo III as currently in force. Rows (Salário-Educação / INCRA / SENAI / SESI / SENAC / SESC / SEBRAE / DPC / Fundo Aeroviário / SENAR / SEST / SENAT… | |||||||
| fgts | FGTS — Fundo de Garantia do Tempo de Serviço (severance guarantee fund). NOT social insurance; mandatory employer payroll cost. | 8 | 0 | 8 | percent | Remuneração paid or due in the preceding month, including the parcels under CLT arts. 457 and 458 and the 13th salary (gratificação de Natal, Lei 4.090/1962) — uncapped. Lei 8.036/1990 art. 15 §6º excludes from this base the parcels listed in Lei 8.212/1991 art. 28 §9º, so the 2027 change to that provision by Lei 15.371/2026 will flow through to FGTS as well. | BRL |
| FLAGGED: this is a severance/savings deposit into the individual worker's own account, not a social-insurance contribution — no risk pooling, no benefit entitlement conditioned on contribution history. It is included because omitting it understates Brazilian employer payroll… | |||||||
BCB reference exchange rates (PTAX)
5.4212 USD; 4 currencies held · in force from 2026-10-30 · Official source: Banco Central do Brasil · last verified 30 Oct 2026
| currency | rate |
|---|---|
| USD | 5.4212 |
| EUR | 6.0522 |
| GBP | 7.2633 |
| JPY | 0.03443 |
Tax filing deadlines
4 deadline rules · in force from — · Official source: 4 rules, each cited to its own official source; series-level citation is the… · last verified 27 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| paye-irrf-wages-monthly | paye | payment | IRRF on wages — monthly remittance | monthly | Employers withholding income tax at source (IRRF) on employment income other than domestic employees ('nos demais casos'). | primary | 2026-10-27 | Lei nº 11.196, de 21 de novembro de 2005 |
| Period is the month in which the wages were paid (the taxable event for IRRF on wages). Domestic employees: 20th of the following month under art. 70, I, d (eSocial doméstico), not separately seeded. The eSocial/DCTFWeb reporting obligations are set by Receita Federal… | ||||||||
| cit-irpj-quarterly | cit | payment | IRPJ — quarterly assessment (lucro real trimestral / presumido), single-instalment payment | quarterly | Legal entities taxed on quarterly periods ending 31 March, 30 June, 30 September and 31 December (Lei 9.430/1996 art. 1º). | primary | 2026-10-27 | Lei nº 9.430, de 27 de dezembro de 1996 |
| Art. 5º § 1º lets the company pay instead in up to three equal monthly quotas, the first by this date (quotas carry interest); the later quotas are not modelled. CSLL follows the same dates (not verified here). The annual ECF return is set by Receita Federal instruction and is… | ||||||||
| cit-irpj-monthly-estimate | cit | payment | IRPJ — monthly estimated payment (lucro real anual) | monthly | Legal entities that opted for annual assessment with monthly estimated payments (Lei 9.430/1996 art. 2º). | primary | 2026-10-27 | Lei nº 9.430, de 27 de dezembro de 1996 |
| Estimate for month M is due by the last business day of month M+1. The January estimate is commonly the option-defining payment. The public-holiday calendar served here is national; state and municipal holidays (which also stop a 'dia útil') are not in it. | ||||||||
| cit-irpj-annual-balance | cit | payment | IRPJ — annual balance (lucro real anual) | annual | Legal entities on annual assessment with a positive balance at 31 December (Lei 9.430/1996 art. 6º § 1º, I). | primary | 2026-10-27 | Lei nº 9.430, de 27 de dezembro de 1996 |
| Brazil's tax year is the calendar year for all companies. A negative balance is offset from April onwards (art. 6º § 1º, II). Payment after March carries SELIC interest from 1 April (art. 6º § 2º, not modelled). The public-holiday calendar served here is national; state and… | ||||||||
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