Brazil Withholding tax rates
Brazil Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding income tax (IRRF) Brazil levies on payments, credits or remittances to persons resident or domiciled abroad - dividends, interest, royalties and services - each at its domestic statutory rate before any tax-treaty relief. Consolidated in the RIR/2018 (Decreto 9.580/2018) with the rates set by law (Lei 9.249/1995, Lei 9.481/1997, Lei 9.779/1999, MP 2.159-70/2001, Lei 15.270/2025); administered by the Receita Federal.
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| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Lei 15.270/2025 (dividends to non-residents, 10% IRRF from 1 January 2026); Lei 9.779/1999 art. 8 ('os rendimentos decorrentes de qualquer operação, em que o beneficiário seja residente ou domiciliado em país que não tribute a renda ou que a tribute à alíquota máxima inferior a vinte por cento... sujeitam-se à incidência do imposto de renda na fonte à alíquota de vinte e cinco por cento'); MP 2.159-70/2001 art. 3 (royalties and technical services 15%); RIR/2018 (Decreto 9.580/2018) art. 744 (interest 15%) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. The Lei 15.270/2025 dividend provisions were verified through the Câmara dos Deputados publication record and concurring law-firm analyses of the enacted text (Trench Rossi/Baker McKenzie, Mayer Brown) plus the Receita Federal's December 2025 guidance notice, because planalto.gov.br refused connections at confirmation time; the Lei 9.779 art. 8 wording is quoted verbatim from the statute's published text. Treat the dividend head's finer mechanics (redutor arithmetic) as secondary-confirmed. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Brazil's IRRF on remittances abroad runs per payment type - 10% dividends (NEW from 2026), 15% interest, 15% royalties and technical services, 25% general services - with a blanket 25% override for beneficiaries in listed low-tax jurisdictions. A caller must name the payment type and the beneficiary's jurisdiction status and read withholding_rates. MAJOR CHANGE IN FORCE: dividends were EXEMPT from 1996 through 2025 (Lei 9.249/1995 art. 10). Lei 15.270/2025 (enacted 26 November 2025, effects from 1 January 2026) imposes 10% IRRF on ALL profits and dividends paid, credited or remitted to shareholders resident or domiciled abroad, regardless of amount. Transition: distributions APPROVED by 31 December 2025, out of results computed through 2025, stay exempt if paid under the terms of the approving act (payable through 2028). This record serves the regime in force today: 10%. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A Brazilian treaty can reduce interest and royalties (commonly to 10-15%); most Brazilian treaties cap dividends at 10-15%, so the new 10% generally stands even under treaties. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. IRRF on remittances is generally a final tax, computed on the gross amount.
Get it programmatically
curl https://latamref.dev/v1/br/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/br/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/br/withholding-taxOther Brazil series: Banco Central do Brasil taxa Selic meta · Statutory legal interest (taxa legal) · VAT rate · VAT registration threshold · Salário mínimo nacional · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · BCB reference exchange rates (PTAX)
The same figure elsewhere: Chile · Colombia · Costa Rica · Dominican Republic · Ecuador · all 22