Understanding Brazil’s Tax Reforms: Consumption and Income.

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About the Webinar: Brazil is currently undergoing significant tax transformations, driven by a series of newly enacted laws that reshape both consumption and income taxation. Together, these reforms introduce structural changes that significantly impact the tax landscape for foreign investors.
 
On the consumption side, Supplementary Laws No. 214/2025 and No. 227/2026 implemented Brazil’s Indirect Tax Reform, establishing a dual‑VAT structure designed to modernize and simplify the rules applicable to goods and services. At the income‑tax level, Law No. 15,270/2025 reintroduces dividend taxation for non-resident investors, reflecting Brazil’s broader movement toward alignment with global tax standards.
 
In parallel, Supplementary Law No. 224/2025 imposes a 10% reduction on certain federal tax incentives and increases the withholding income tax rate on interest on net equity from 15% to 17.5%.
 
This webinar will offer an overview of these reforms, explaining their key features, their interaction within Brazil’s evolving tax framework, and their implications for international investors.

Speakers:
Leonardo Homsy – Partner at Mattos Filho
A specialist in tax issues, Leonardo advises local and international companies in a vast array of economic sectors – oil and gas, electric power, new energy, technology and infrastructure in particular. Leonardo’s expertise covers both direct and indirect taxation, as well as issues involving customs law, international taxation and foreign investment. Leonardo is currently a board member of the Brazil-Texas Chamber of Commerce (based in Houston) and is a member of the Brazilian Bar Association’s Special Tax Affairs Commission (OAB– CEAT/RJ).
 
Thais Rodrigues - Partner at Mattos Filho
Thais is a specialist in direct taxation with in-depth knowledge of cross-border transactions and specific matters concerning the energy and oil and gas sectors. She is also involved in tax consulting, tax planning, corporate restructuring, M&A, foreign investment, and executive compensation. Thais was a tax manager at one of the Big Fours. Holding a law degree from Rio de Janeiro State University (UERJ), Thais is currently pursuing a Master’s in International Law at the Brazilian Institute of Tax Law (IBDT) and a degree in Accounting at the Accounting, Actuarial and Financial Studies Foundation (FIPECAFI).

Rafael Bessa – Associate at Mattos Filho
He advises domestic and foreign clients in a wide range of tax matters. His practice covers direct taxes, cross-border tax issues and tax advisory for M&A, corporate restructuring, and foreign investments. Rafael has substantial experience in assisting clients of the oil and gas, telecom, and renewables segments.

About Mattos Filho 
Mattos Filho is recognized among the world's 200 largest law firms by the legal sector's main financial ranking, The Global 200, and is an eight-time Brazil Law Firm of the Year (Chambers & Partners).

A high-performing, full-service firm operating across more than 45 areas of law, Mattos Filho provides legal solutions that support clients in growing their business and making strategic decisions. With Brazilian offices in São Paulo, Campinas, Rio de Janeiro, and Brasília and an international office in New York, as well as regional desks focused on different areas of the globe, Mattos Filho guarantees full support to both Brazilian and international companies as a long-term strategic partner.

Learn more about the firm at: www.mattosfilho.com.br/en