Brazil Enacts Individual Tax Reductions, Withholding Tax on Dividends, and Minimum Tax

Brazil published Law No. 15.270 in the Official Gazette on 27 November 2025, enacting several tax measures for individuals approved by the Senate earlier in the month. As previously reported, this includes the introduction of new monthly and annual tax reductions, a new 10% withholding tax on dividends/profit distributions if exceeding BRL 50,000 per month from the same company, and a new min…
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