🇧🇷 Brasilien · Steuersystem
Körperschaftsteuer, Umsatzsteuer, Einkommensteuer, Kapitalerträge und Erklärungspflichten.
Federal taxes are administered by the Federal Revenue (Receita Federal). Companies pay corporate income tax (IRPJ) plus the social contribution on net profit (CSLL); indirect taxes are being reformed into a dual VAT.
- IRPJ plus CSLL gives a combined corporate rate of roughly 34%.
- Indirect taxes (ICMS/ISS/PIS/COFINS) are being unified into a dual VAT (CBS/IBS).
- Filing is electronic, with the SPED digital bookkeeping system.
Offizielle Behörden
- Receita Federal
Federal tax authority.
Aggregation offizieller Informationen, keine Rechtsberatung. Bitte stets auf der Website der Behörde überprüfen.