HIGHLIGHTS
22/01/2026
State Law No. 11,071/2025 was published, changing the rules for contributions to the FOT applicable to companies that benefit from ICMS tax incentives in the state.
19/01/2026
Federal Government enacted Complementary Law No. 224/2025, bringing changes to the Brazilian tax landscape with amendments to tax incentives
16/01/2026
Federal Government enacted Complementary Law No. 224/2025, bringing changes to the Brazilian tax landscape with amendments to tax incentives
08/01/2026
With the publication of RFB Regulatory Instruction No. 2,294/2025, the Federal Revenue Service increased to 173 the number of tax benefits that must be reported in the Statement of Tax Incentives, Waivers, Benefits, and Immunities (Dirbi).
05/01/2026
29/12/2025
Published on December 23, o Joint Act RFB/CGIBS No. 1/2025 exempts taxpayers from penalties for failure to register IBS and CBS fields on tax documents
23/12/2025
Regulatory instruction consolidates important aspects of high-income taxation
22/12/2025
Complementary Law No. 214/2025 established a special regime applicable to lease agreements, onerous assignments, and real estate rentals
17/12/2025
The Federal Revenue Service and the Goods and Services Tax Management Committee (CGIBS), through a note on the Sped Portal, released the first version of the technical documentation for the Specific Regimes Declaration (DeRE)
16/12/2025
The Federal Revenue Service and the Goods and Services Tax Management Committee have published important guidelines on the entry into force of the CBS and IBS as of January 1, 2026
