Following the approval of the Tax Reform on Consumption (Complementary Law 214\/25), the Federal Government submitted Bill 1087\/25 to Congress, which proposes changes to the Personal Income Tax (IRPF). The focus is on expanding tax exemptions for lower income brackets and introducing a minimum tax for high-income individuals, with a direct impact on those receiving dividends.<\/p>\n
Key Points on the Proposed High-Income Taxation:<\/strong><\/p>\n 1. Minimum Tax for High-Income Individuals<\/strong><\/p>\n \u2022 Applies to individuals earning more than R$600,000 per year. 2. Dividend Taxation<\/strong><\/p>\n \u2022 Starting January 2026, dividends paid to individuals in excess of R$50,000 per month (per paying entity) will be subject to a 10% withholding tax. 3. Dividends Paid to Non-Residents<\/strong><\/p>\n \u2022 Will be subject to a 10% withholding tax at source, regardless of the type of investor (individual, legal entity, or foreign fund).<\/p>\n 4. Offsets and Adjustments<\/strong><\/p>\n \u2022 If the sum of the effective tax rate paid by the distributing company and the individual\u2019s income tax exceeds the nominal corporate tax rate (e.g., 34%), no additional tax will be required. Recommendations:<\/strong> Following the approval of the Tax Reform on Consumption (Complementary Law 214\/25), the Federal Government submitted Bill 1087\/25 to Congress, which proposes changes to the […]<\/p>\n","protected":false},"author":2,"featured_media":2276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2275"}],"version-history":[{"count":2,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2275\/revisions"}],"predecessor-version":[{"id":2285,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2275\/revisions\/2285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2276"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n\u2022 The minimum tax rate increases progressively, reaching 10% for incomes above R$1.2 million per year.
\n\u2022 If the income tax paid does not meet the minimum threshold, the difference must be settled in the annual tax return (DIRPF)<\/p>\n
\n\u2022 This is an advance tax payment and will be reconciled in the 2027 annual return (DIRPF).
\n\u2022 The rule does not apply to legal entities or domestic investment funds.<\/p>\n
\n\u2022 Possibility of refund for any excess withheld tax, based on data reconciliation in the DIRPF.<\/p>\n
\n\u2022 Avoid making rushed changes to structures or assets before the final approval.
\n\u2022 The proposal is still subject to changes in Congress.
\n\u2022 Consult your tax advisor to assess the specific impact on your situation.<\/p>","protected":false},"excerpt":{"rendered":"