Brazil tax reform: 1 key update — 4 mins
Hey, I’m Douglas, Editor-in-Chief of the Brazilian Tax Reform Portal 🇧🇷.
1) Brazil’s Federal Revenue Service details payment and reporting rules for the CSLL Additional Tax for multinational groups
The Brazilian Federal Revenue Service has issued guidance on the CSLL Additional Tax (Social Contribution on Net Profit) applicable to multinational groups under the scope of the OECD GloBE Rules (read more)
The authority detailed payment deadlines, collection methods, and reporting procedures via DCTFWeb, as well as the development of a specific new ancillary reporting obligation.
Payment deadline
The CSLL Additional Tax must be paid by the last business day of the seventh month following the end of the jurisdiction’s fiscal year.
For fiscal years ending on December 31, 2025: payment due by July 31, 2026
Collection methods
The rule provides two payment options:
Centralized: code 1809-02 (payment by the group’s lead entity)
Individual: code 1809-01 (payment by each group entity)
DCTFWeb reporting
Companies must report the amounts in DCTFWeb for the tax period corresponding to the sixth month after the end of the fiscal year.
For fiscal year ending December 31, 2025:
Accrual period: June 2026
Filing deadline: July 31, 2026 (same as payment due date)
For fiscal year ending March 31, 2026:
Accrual period: September 2026
Filing deadline: October 30, 2026
New ancillary obligation
The Federal Revenue Service stated that it is developing a specific reporting obligation for the tax calculation. For the first fiscal year, filing will only be required 18 months after the end of the reporting period.
For 2025: filing only from June 30, 2027
GloBE Rules
The CSLL Additional Tax implements in Brazil the Qualified Domestic Minimum Top-up Tax (QDMTT), aligned with the OECD GloBE Rules.
The regime applies to multinational groups with annual revenue equal to or above €750 million in at least two of the last four fiscal years, aiming to ensure a minimum effective tax rate of 15%.
Read more:
🇧🇷🔍 Brazil is changing. Are you watching closely?
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