{"id":2959,"date":"2025-12-09T10:30:07","date_gmt":"2025-12-09T13:30:07","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2959"},"modified":"2026-01-06T15:12:02","modified_gmt":"2026-01-06T18:12:02","slug":"nova-lei-institui-a-tributacao-de-lucros-e-dividendos-lei-no-15-270-2025","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/nova-lei-institui-a-tributacao-de-lucros-e-dividendos-lei-no-15-270-2025\/","title":{"rendered":"New Law Introduces Taxation of Profits and Dividends (Law No. 15,270\/2025)"},"content":{"rendered":"<p>On <strong>November 26, 2025<\/strong>, <strong>Law No. 15,270\/2025<\/strong> was enacted, introducing significant changes to the <strong>Individual Income Tax (IRPF)<\/strong> regime, most notably ending the <strong>general exemption on the distribution of profits and dividends<\/strong> that had been in force in Brazil since 1996.<\/p>\n<p>The new statute establishes a <strong>10% withholding income tax<\/strong> on distributions exceeding a certain monthly threshold, in addition to creating <strong>transitional rules<\/strong> and the so-called <strong>Minimum Individual Income Tax (IRPFM)<\/strong>.<\/p>\n<p><strong>Taxation of Profits and Dividends as of January 1, 2026<\/strong><\/p>\n<p>As of <strong>January 1, 2026<\/strong>, profits and dividends distributed by legal entities to individuals resident in Brazil will be subject to:<\/p>\n<ul>\n<li><strong>10% withholding income tax (IRRF)<\/strong>,<\/li>\n<li>whenever the <strong>total amount distributed by the same paying source to the same beneficiary exceeds R$ 50,000.00 in a given month<\/strong>.<\/li>\n<\/ul>\n<p>The tax applies to the <strong>entire amount distributed in the month<\/strong> once the threshold is exceeded. <strong>No deductions<\/strong> from the tax base are allowed.<\/p>\n<p>The rule applies to companies under <strong>all tax regimes<\/strong>, including <strong>Actual Profit (Lucro Real)<\/strong>, <strong>Presumed Profit (Lucro Presumido)<\/strong>, and <strong>Simples Nacional<\/strong>, the latter <strong>without any differentiated treatment<\/strong> for dividend taxation purposes.<\/p>\n<p>It should be noted that taxation occurs <strong>exclusively at the level of the individual beneficiary<\/strong>, through <strong>withholding at source<\/strong>.<\/p>\n<p><strong>Transitional Regime (2025\u20132028)<\/strong><\/p>\n<p>The law establishes a <strong>transitional period<\/strong> intended to preserve profits accrued prior to the legislative change:<\/p>\n<ul>\n<li><strong>Profits calculated up to the 2025 calendar year remain exempt<\/strong>,<\/li>\n<li>provided that the <strong>corporate resolution approving distribution is formally adopted by December 31, 2025<\/strong>.<\/li>\n<\/ul>\n<p>Even if payment is made <strong>up to 2028<\/strong>, such amounts remain <strong>fully exempt<\/strong>.<\/p>\n<p>This rule underscores the importance of <strong>proper accounting and corporate formalization during 2025<\/strong>.<\/p>\n<p><strong>Minimum Individual Income Tax (IRPFM)<\/strong><\/p>\n<p>In addition to taxing dividends, <strong>Law No. 15,270\/2025<\/strong> created a <strong>minimum income tax<\/strong> applicable to higher-income individuals, the <strong>IRPFM<\/strong>.<\/p>\n<p>This tax applies to individuals whose <strong>aggregate annual income<\/strong>\u2014including <strong>salaries, pro labore compensation, dividends, capital gains, and rental income<\/strong>\u2014<strong>exceeds R$ 600,000.00<\/strong>.<\/p>\n<p>It is important to note that <strong>dividend income taxed at source<\/strong> will be <strong>included in the calculation<\/strong> of the annual minimum income tax.<\/p>\n<p>The <strong>minimum effective tax rate<\/strong> is <strong>progressive<\/strong>, reaching <strong>up to 10%<\/strong> for annual income exceeding <strong>R$ 1.2 million<\/strong>.<\/p>\n<p><strong>Final Considerations<\/strong><\/p>\n<p>Accordingly, <strong>early preparation during 2025<\/strong> and the <strong>restructuring of shareholder remuneration strategies<\/strong> will be essential to <strong>mitigate the tax burden<\/strong> and ensure <strong>legal certainty<\/strong> in subsequent tax years.<\/p>\n<p>It should also be noted that <strong>controversial aspects of the new measure remain<\/strong>, and may still be <strong>subject to amendments or regulatory adjustments<\/strong> in the coming months.<\/p>","protected":false},"excerpt":{"rendered":"<p>On November 26, 2025, Law No. 15,270\/2025 was enacted, introducing significant changes to the Individual Income Tax (IRPF) regime, most notably ending the general exemption [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2962,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2959","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\/2959","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=2959"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2959\/revisions"}],"predecessor-version":[{"id":3059,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2959\/revisions\/3059"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2962"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}