Tax
Receita Federal, Simples Nacional and the 2023 consumption-tax reform
The Receita Federal administers federal taxes including corporate income tax (IRPJ) at 15 percent plus a 10 percent surcharge and the CSLL social contribution. Indirect taxation has historically been split between federal IPI, state ICMS and municipal ISS. Constitutional Amendment 132/2023 began replacing these with a dual value-added system (CBS and IBS) phased in across a transition period.
Key rules
- Jurisdiction — Federal, state and municipal taxing powers set by the Constitution
- Deadline — Corporate returns (ECF): filed annually by the statutory deadline in July
- Deadline — Simples Nacional: single monthly payment (DAS)
Governing law
- Lei 5.172/1966 - Código Tributário Nacional
- Lei Complementar 123/2006 - Simples Nacional
- Emenda Constitucional 132/2023consumption tax reform
In practice
The three-level split of indirect taxation, with 27 separate state ICMS regimes, is the origin of Brazil's reputation for tax complexity, and the 2023 reform is the first serious structural attempt to consolidate it into a VAT-style system. Simples Nacional lets small and medium enterprises pay federal, state and municipal taxes through one monthly instalment calculated on gross revenue.