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IBS Management Committee
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Situations
Brazil 2026 tax reform and enforcement
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Latest: Brazil tax changes: Lucro Presumido regime updated for 2026
In early 2026, Brazil’s Receita Federal recorded 11 million 2023 income-tax filings and warned that 60% of taxpayers had not yet filed 2026 returns. Mid-year, the government launched a sweeping tax reform replacing five