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Brazil Tax Treaties
25 active treaty partners
Brazil maintains 25 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 25% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest rates range from 10% to 15% (median 15%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate34%
Individual Range7.5-27.5%
Capital Gains15%
CurrencyBRL
Key Facts
Treaty Model BasisUN
Treaty Network37 treaties
Fiscal YearJan 1 - Dec 31
CurrencyBRL
Rate Distribution
General Dividends at 5% or below7 of 25 treaties
Qualified Dividends at 5% or below7 of 25 treaties
Interest at 0%0 of 25 treaties
Official Sources
Tax AuthorityFederal Revenue Service (Receita Federal)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 0% / 0% | 15% | 0% | In force |
| 🇨🇦Canada | 25% / 15% | 15% | 0% | In force |
| 🇨🇱Chile | 15% / 10% | 15% | 0% | In force |
| 🇨🇳China | 15% / 15% | 15% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 15% | 10% | 0% | In force |
| 🇫🇮Finland | 15% / 10% | 15% | 0% | In force |
| 🇫🇷France | 0% / 0% | 10% | 0% | In force |
| 🇩🇪Germany | 0% / 0% | 10% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 10% | 10% | 0% | In force |
| 🇮🇳India | 0% / 0% | 15% | 0% | In force |
| 🇮🇹Italy | 15% / 15% | 15% | 0% | In force |
| 🇯🇵Japan | 12.5% / 12.5% | 12.5% | 0% | In force |
| 🇱🇺Luxembourg | 15% / 10% | 10% | 0% | In force |
| 🇲🇽Mexico | 15% / 10% | 15% | 0% | In force |
| 🇳🇱Netherlands | 0% / 0% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 15% | 15% | 0% | In force |
| 🇵ðŸ‡Philippines | 25% / 15% | 15% | 0% | In force |
| 🇵🇹Portugal | 15% / 10% | 15% | 0% | In force |
| 🇷🇴Romania | 15% / 10% | 15% | 0% | In force |
| 🇷🇺Russia | 15% / 10% | 15% | 0% | In force |
| 🇰🇷South Korea | 0% / 0% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 10% | 15% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 10% | 15% | 0% | In force |
| 🇺🇸United States | 0% / 0% | 15% | 0% | In force |