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| Status | Enacted Law |
| Law | On October 3, 2024, Brazil issued Provisional Measure No. 1,262, and Normative Instruction No. 2,228 of October 3, 2024, to introduce a Domestic Minimum Tax from January 1, 2025. On December 30, 2024, Brazil’s President enacted Law No. 15,079, of December 27, 2024, that repeats (with minor amendments) Provisional Measure No. 1,262, of October 3, 2024, to introduce a Domestic Minimum Tax from January 1, 2025. On December 31, 2024, Normative Instruction No. 2245, of December 30, 2024 was issued which implements the detailed regulations for the provisions of the domestic minimum tax as provided in Normative Instruction No. 2,228, of October 3, 2024, with a number of amendments. |
| Effective Date | Financial years beginning on or after January 1, 2025 |
| IIR | No |
| UTPR | No |
| QDMTT | Yes (2025) |
| Filing Deadlines | Not Provided |
| Safe Harbours | Transitional CbCR Safe Harbour, and the Simplified calculation for Non-Material Constituent Entities Safe Harbour. |
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