Doing Business in Brazil 2026: a free guide for foreign companies

Brazil changed more between 2023 and 2026 than in the previous two decades: a new transfer pricing system aligned with the OECD, a consumption tax reform that replaces four taxes with a dual VAT, a 10% withholding tax on dividends sent abroad, a domestic minimum tax for large groups and a modernized foreign capital framework. Guides written before these changes no longer describe the country accurately. That is why we prepared Doing Business in Brazil 2026, a free 26-page guide for foreign headquarters, CFOs and country managers.

What the guide covers

1. Brazil at a glance: the economy, foreign investment and the three levels of taxation, with official figures as of October 2026.
2. Market entry: subsidiary or branch, Ltda or S.A., and the registration steps.
3. Foreign investment and the Central Bank: SCE-IED reporting, foreign exchange and IOF.
4. Who runs the company: administrators abroad and the representatives the law requires.
5. Corporate taxation: IRPJ and CSLL, Lucro Real and Lucro Presumido after Complementary Law 224/2025.
6. The consumption tax reform: CBS, IBS and the Selective Tax, with the timeline to 2033.
7. Paying the parent: dividends, interest on net equity, services, royalties and software.
8. Transfer pricing under Law 14,596/2023, including documentation thresholds.
9. Pillar Two: the Additional CSLL and its filing calendar.
10. Employment and payroll: the real cost of a CLT employee and termination rules.
11. Immigration and taxation of expatriates: visas, residence routes, tax residence and departure.
12. Incentives, financing rules and tax treaties: what survived the 2026 cut, thin capitalization and the treaty list.
13. Sector notes: logistics and freight forwarding, technology and SaaS.
14. Practical information: time zones, 2026 holidays and documents from abroad.
15. How Solidy can help.

Built on official sources

Every rule in the guide was checked against the law or the official publication it cites, from the Federal Revenue, the Central Bank, the Ministry of Justice, IBGE, the IMF and UNCTAD. Where the authorities have not yet settled a point, the guide says so. For example, it notes that the World Bank’s former Doing Business ranking was discontinued in 2021 and that its successor, B-READY, has not yet published scores for Brazil.

The guide complements our articles on how to set up a subsidiary in Brazil, Brazil’s tax reform and the 10% tax on dividends paid abroad, which go deeper into each topic.

How Solidy can help

Solidy already serves subsidiaries of multinational companies in Brazil, with accounting, tax compliance, payroll and HR administration, finance operations and consulting, and with reporting to headquarters in the group’s format and calendar. If your company is planning to open in Brazil, or already operates here and needs better support, talk to our consultants.