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Analysis examines the impact of new dividend tax on foreign investors and Brazil's competitiveness for international investment.
Until 2025, Brazil adopted a broad exemption model for the distribution of profits and dividends, with no withholding tax on payments made abroad. However, with the enactment of Law No. 15.270/25, a new tax on dividends, including those paid to foreign investors, was introduced. This article analyses the impacts of this change for foreign investors, addressing the implications for their capital allocation strategies and the potential influence on Brazil’s competitiveness as a destination for international investment.
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Seixas et al. (2026) studied this question.
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