{"id":46287,"date":"2025-12-04T11:19:18","date_gmt":"2025-12-04T14:19:18","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/taxation-of-profits-and-dividends-starting-in-2026-the-exemption-ends-in-2025-and-the-window-to-use-it-is-closing\/"},"modified":"2025-12-08T17:53:46","modified_gmt":"2025-12-08T20:53:46","slug":"taxation-of-profits-and-dividends-starting-in-2026","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/taxation-of-profits-and-dividends-starting-in-2026\/","title":{"rendered":"Taxation of profits and dividends starting in 2026: the exemption ends in 2025, and the window to use it is closing"},"content":{"rendered":"

With the entry into force of Law No. 15,270\/2025<\/a>, as of January 1, 2026, the distribution of profits and dividends will no longer be entirely tax-exempt. The new tax system creates limits, progressive brackets and adjustment mechanisms that make withdrawing profits more expensive for individuals.<\/p>\n<\/div><\/div><\/div>

This makes the end of 2025 a crucial time. Companies wishing to take advantage of the current exemption for the last time<\/span> must resolve on their profit distribution this year,<\/span> registering it with the Commercial Registry by December 31, 2025<\/span><\/span>. It is not about maintaining a benefit, because it will cease to exist. It is about using it while it is legally possible, before the new rules make distribution more expensive.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

What changes with Law No. 15,270\/2025<\/span><\/span>?<\/h2><\/div>

The new law establishes a tax structure for profits distributed to individuals:<\/p>\n