Brazil Compliance Guide
Filing requirements, deadlines, and fees for Brazil business entities.
Filing Obligations
Corporate Income Tax Return (IRPJ/CSLL — ECF)
AnnualBrazilian companies must file the ECF (Escrituração Contábil Fiscal) with the Receita Federal. The standard corporate income tax (IRPJ) rate is 15%, with an additional surcharge of 10% on annual taxable income exceeding R$240,000. CSLL (social contribution on net profit) adds 9%, giving a combined rate of approximately 34%.
Last business day of July following the calendar year (for the ECF — Escrituração Contábil Fiscal)
No filing fee
R$500 per month for late filing (simplified taxation companies) or R$1,500 per month (real profit companies). Minimum fine of R$500.
Electronic filing via the SPED system (Sistema Público de Escrituração Digital)
Monthly Tax Obligations (DCTF / DARF)
MonthlyBrazilian companies must file monthly declarations (DCTF — Declaração de Débitos e Créditos Tributários Federais) reporting federal taxes owed, including PIS, COFINS, withholding taxes, and instalments of IRPJ/CSLL.
15th business day of the second month following the taxable event
No filing fee
2% per month on the tax due (minimum R$500).
Electronic filing via SPED / e-CAC
Annual Accounts Filing (S.A. companies)
AnnualSociedades Anônimas must hold an annual shareholders' meeting within 4 months of the fiscal year end to approve the financial statements. S.A. financial statements must be published in the official gazette and a major newspaper.
Within 4 months of the end of the fiscal year (annual shareholders' meeting by 30 April)
Publication fees vary
CVM sanctions for listed companies. Directors may face personal liability.
Publication in official gazette and major newspaper; electronic filing with CVM (for listed companies)
Key Dates
Frequently Asked Questions
What is Brazil's corporate tax rate?
The combined rate is approximately 34%, comprising: IRPJ at 15% + 10% surcharge on income exceeding R$240,000/year, plus CSLL at 9%. Financial institutions pay CSLL at 20%.
What is the difference between a Ltda and an S.A. in Brazil?
A Sociedade Limitada (Ltda.) is similar to an LLC with simpler governance — suitable for smaller companies. A Sociedade Anônima (S.A.) is a corporation that can be open (publicly traded on B3) or closed (privately held), with more formal governance requirements including a board of directors and mandatory publication of financial statements.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.