CSLL Additional is recognized as a Minimum Domestic Qualified Supplementary Tax and Safe Harbour by OECD

The Additional Social Contribution on Net Income (Additional CSLL), introduced by Law No. 15,079/2024 and regulated by Regulatory Instruction RFB No. 2228/2024, has been classified as a Minimum Domestic Qualified Supplementary Tax (QDMTT) and Safe Harbour within the OECD (Organisation for Economic Co-operation and Development) framework.

This recognition, announced on August 18, 2025, is a step forward in the implementation of the international rules of Pillar Two, which establish a global minimum tax rate of 15% for large multinational groups. Being considered QDMTT means that the Additional CSLL is accepted as part of this minimum taxation, ensuring that the amount collected in Brazil is globally recognized, reducing the risk of double taxation.

In addition, Safe Harbour status simplifies compliance for multinational groups, making calculations performed in Brazil automatically accepted by other participating countries, without the need for adjustments or additional charges.

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