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Bill No. 1,087/2025: Dividend Taxation and Minimum Income Tax for High-Income Individuals

New Bill Proposes Dividend Taxation and Minimum Income Tax for High-Income Individuals

 

Last week, the Executive Branch presented to Congress Bill No. 1,087/2025, which proposes significant changes to the taxation of Individual Income Tax (IRPF) and the distribution of dividends.

 

Main points of Bill No. 1,087/25:

 

• Reduction to zero of the tax to be paid for monthly earnings of up to R$ 5,000.
• Dividend taxation: 10% withholding tax for amounts exceeding R$ 50,000/month.
• Minimum taxation for high-income individuals: taxpayers with annual earnings above R$ 600,000 will be subject to a minimum tax.
• Impacts on tax planning, succession, and business operations.

 

These changes may have significant effects on entrepreneurs, investors, and professionals from various fields, especially those working in professional corporations.

 

If approved, the bill will bring challenges and opportunities for business structuring and asset management.

 

Check out the infographic with all the information about Bill No. 1,087/25 prepared by our Tax Team (available only in Portuguese) here.