Brazil corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 34 percent |
|---|---|
| In force from | 1996-01-01 |
| Official source | Lei nº 9.249, de 26 de dezembro de 1995 (IRPJ, arts. 3º e 19 CSLL) — Planalto |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Served as value=34 = the COMBINED headline corporate tax on a profitable resident company's profits, which Brazil does NOT levy as a single tax. Composition: (1) IRPJ (Imposto de Renda da Pessoa Jurídica) basic rate 15% on taxable profit (lucro real, presumido or arbitrado) — Lei 9.249/1995, art. 3º; PLUS (2) IRPJ adicional of 10% on the portion of profit exceeding R$ 20.000/month (R$ 240.000/year) — art. 3º, §1º; PLUS (3) CSLL (Contribuição Social sobre o Lucro Líquido) general rate 9% — Lei 7.689/1988, rate set by Lei 9.249/1995 art. 19 (higher CSLL rates apply to financial institutions: e.g. 15% banks/20% in some periods). 15% + 10% + 9% = 34% nominal for a general (non-financial) company earning above the adicional threshold. The 15%/10% IRPJ structure dates from the 1996 fiscal year (Lei 9.249/1995); CSLL general rate has been 9% for non-financial companies. Administered by the Receita Federal (gov.br/receitafederal). NOTE: the Reforma Tributária (dual VAT CBS/IBS, EC 132/2023 + LC 214/2025) does NOT change these income taxes. Separately, Lei nº 15.270/2025 introduced withholding on distributed dividends from 2026 (a shareholder-level tax, distinct from this corporate rate). If a single-number 15% (IRPJ basic only) is preferred, the full 34% stack is documented here.
Get it programmatically
curl https://latamref.dev/v1/br/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/br/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/br/corporate-taxOther Brazil series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · official exchange rates