Infographic: Taxation on dividends awaits presidential sanction

In order to enable the reduction or exemption of the Individual Income Tax (IRPF) for Brazilian individuals earning up to R$7,350.00 per month, the Federal Government proposed a withholding taxation on dividends, as outlined below.

>>> Explore the infographic:

• Withholding Tax on Dividends

• When?
  

• Who?

• How much?

• Advance payment

• Non-resident credit

• Transition rule

• Minimum individual income tax ("IRPFM")

• When?

• Who?

• Linear rate

• How is calculated?

• Reducer
  

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