BR · S 23°33′ · W 46°38′
Brazil
A Brazilian limitada suits local sales, sourcing, and services, and can be wholly foreign-owned. Formation requires Portuguese documents, a local representative, tax registrations, and foreign-investment reporting; federal, state, and municipal indirect-tax compliance is complex.
A local vehicle for Brazil market entry.
Limited liability company Sociedade Limitada (Ltda.)
Talk to an advisorKey points on one page.
- Tax
- Typically 34% (IRPJ 25%, including surcharge, plus CSLL 9%); a 15% top-up tax may apply to large MNE groups.
- Shareholders and directors
- Min. 1 quota holder; the manager will generally need to reside in Brazil.
- Share capital
- No statutory minimum; the articles specify subscription and contribution terms.
- Local requirements
- Brazilian registered address; foreign quota holders appoint a local attorney-in-fact; regulated activities need licences.
- Annual maintenance
- Approve annual accounts; file tax returns, ECF and other electronic filings as applicable.
- Incorporation timeline
- Approx. 3–8 weeks, depending on document legalisation, registrations and state or municipal licences.
- Public disclosure
- Quota-holder and manager information is searchable; beneficial-owner data must be reported to the tax authority.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (5)›
- 01DREI Instruction No. 81 and Manual for Limited Company Registration
- 02Brazil Central Bank: Report Foreign Capital from Direct Investment
- 03PwC Worldwide Tax Summaries: Brazil Corporate Income Taxes
- 04PwC Worldwide Tax Summaries: Brazil Significant Developments
- 05Brazil Federal Revenue: Report Beneficial Owner to Receita Federal
02 · Advantages
Why Brazil
- 01Wholly foreign-owned structures are permitted
- 02Access to Brazil's domestic market and regional supply chains
- 03Actual-profit or presumed-profit tax methods may be assessed by business profile
03 · Requirements
Formation requirements
- Foreign quota holders and their documents normally need sworn Portuguese translations and legalisation formalities
- Obtain CNPJ, state or municipal registrations, and activity-specific licences
- Report foreign capital contributions and ownership changes to the Central Bank as required
04 · Compliance
Annual compliance
- Approve annual accounts within four months after financial year-end
- Pay taxes monthly or quarterly and file ECF and applicable electronic returns
- Update beneficial-owner, foreign-investment, and company-register information as required
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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