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Infographic: Taxation on dividends awaits presidential sanction
06.11.2025
1 min read
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
