EYEY

Brazilian Government announces substantial tax changes affecting Interest on Net Equity, financial investments, betting operations and IOF regulations

|Tax Alerts, Information Reporting, Legis ...|Brazil
Brazil

  • On 11 June 2025, the Brazilian Government published Provisional Measure No. 1,303/2025, increasing the taxation of Interest on Net Equity (INE) payments from 15% to 20%, effective 1 January 2026, impacting corporate repatriation strategies.
  • The measure introduces a 5% withholding tax on income from certain financial investments related to real estate and agribusiness, effective from 1 January 2026,…

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