Brazil's Federal Revenue Service Confirms Deadlines for Additional Social Contribution on Net Profit (Pillar 2 QDMTT)

Brazil's Federal Revenue Service has issued a notice on the initial payment deadline for the Additional Social Contribution on Net Profit (CSLL). The Additional CSLL is meant to meet the requirements of a qualified domestic minimum top-up tax (QDMTT) in line with the Pillar 2 global minimum tax rules. The Additional CSLL is payable by the last business day of the seventh month following the end of the fiscal year. As such, the first payment deadline is 31 July 2026 for the fiscal year ending…