Tax · SPD Advocacia
Dividends above R$ 50,000 a month? Since 2026 there is withholding and a minimum income tax
Law 15,270/2025 created a 10% withholding on high dividends and a minimum tax for those who earn more than R$ 600,000 a year. Partners and companies need to review how and when profits are distributed.
Withholding at source
10% on the total above R$ 50,000 in the month
Under art. 6º-A of Law 9,250/1995, added by Law 15,270/2025, starting in January 2026, profits and dividends paid by a single legal entity to a single individual resident in Brazil, in an amount above R$ 50,000 in the month, are subject to 10% withholding on the total.
Profits determined up to 2025 are excluded from withholding when the distribution was approved by December 31, 2025 and payment follows the terms originally set in the approval resolution (§ 3º). In ADIs 7.912 and 7.914 (direct actions of unconstitutionality), the reporting justice at the STF (Brazil's Supreme Federal Court) extended this approval deadline to January 31, 2026 in a preliminary injunction, which was awaiting confirmation by the full court (Plenário) as of the firm's last check.
Calculator
Estimate the withholding and the minimum rate
Estimate based on arts. 6º-A and 16-A of Law 9,250/1995. The minimum income tax due is net of the tax already paid in the year, excludes from the base certain income listed in the law and may be lowered by the reducer in art. 16-B. It does not replace the calculation by your accountants.
Minimum income tax
Minimum tax on income above R$ 600,000
Art. 16-A creates the minimum tax starting with calendar year 2026, reported in 2027, for those with income above R$ 600,000 in the year. The rate reaches 10% from R$ 1.2 million and, between the two amounts, rises according to the formula rate = (income ÷ 60,000) − 10.
For profits determined up to 2025, § 1º, XII, requires approval by the competent corporate body and payment in calendar years 2026, 2027 and 2028.
Art. 16-B provides for a reducer when the company tax burden plus the minimum income tax exceeds 34% under the general rule, 40% for insurers and certain financial institutions, and 45% for banks.
Abroad
Dividends for partners who live abroad
Dividends remitted abroad are subject to 10% withholding (Law 9,249/1995, art. 10, § 4º), with the same transition for profits up to 2025 and the possibility of a credit under art. 10-A when the combined burden exceeds the nominal rate.
Requirements
What is reviewed
Amounts and dates paid to each partner.
Approvals of profits up to 2025.
Lucro Real (actual profit), Lucro Presumido (presumed profit) or Simples Nacional.
Other income in the year.
Holding company of equity interests and quotas.
Remittances and tax treaties.
Source: Lei 9.250/1995, arts. 6º-A, 16-A and 16-B, and Lei 9.249/1995, arts. 10 and 10-A, as amended by Lei 15.270/2025; STF, ADIs 7.912 and 7.914.
What is your case?
Situations the firm handles
Receives more than R$ 50,000 a month from the company
10% withholding and payment schedule.
Lei 9.250, art. 6º-A2025 profits approved in minutes
Check of the transition rule.
Art. 6º-A, § 3ºAnnual income above R$ 600,000
Estimate of the minimum income tax and the reducer.
Arts. 16-A and 16-BPartner who lives outside Brazil
10% withholding on the remittance.
Lei 9.249, art. 10, § 4ºHolding company of equity interests
Review of the distribution chain.
PlanningChallenge to the withholding
Monitoring of the ADIs at the STF.
ADIs 7.912 and 7.914Step by step
How the firm works
- Fact-finding. Distributions, minutes, company tax regime and partner income.
- Simulation. Calculation of the withholding and the minimum income tax in each scenario, with the accountants.
- Adjustments. Minutes, shareholder agreement and corporate structure, when it makes sense.
- Monitoring. Ruling on the ADIs at the STF and rules issued by the Receita Federal (Brazil's federal tax authority).
Case review
Let us review your profit distribution
Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.
Common questions
Frequently asked questions
Is there withholding for someone who receives up to R$ 50,000 a month from each company?
Under art. 6º-A, withholding applies to amounts above R$ 50,000 paid by the same company to the same individual in the month. Below that, there is no withholding, but the income for the year counts toward the minimum income tax calculation.
Is the minimum income tax an extra tax?
It ensures a minimum level of tax on total income. The tax already paid in the year is deducted from the calculated amount, and the reducer takes the company tax burden into account.
Can 2025 profits still be paid without withholding?
If the distribution was approved on time and payment follows the terms of the approval resolution, the law provides for the exclusion. Each set of minutes needs to be checked.
Do you serve clients outside Goiás?
Yes. Service is online for the whole country and also for Brazilians who live abroad.
How much does it cost?
After the review, the firm sends a written fee proposal, before any engagement.
Lawyer for dividend taxation and the minimum income tax
SPD Advocacia, based in Anápolis-GO, assists partners and companies across Brazil, and clients abroad, in reviewing profit distributions under Law 15,270/2025, together with their accountants.
10% withholding
On the total paid by the same company to the same individual when it exceeds R$ 50,000 in the month.
Minimum income tax
For income above R$ 600,000 a year, with a rate of up to 10% and a reducer tied to the company tax burden.
Informational content, in accordance with OAB (Brazilian Bar) Provision 205/2021. Each case depends on a review of the documents, and no result is promised.