Countries › Brazil › Guide › 14. Disputes › Limitation periods in Brazil: civil, commercial, corporate, consumer, insurance, tax, labor and claims against the state

Limitation periods in Brazil: civil, commercial, corporate, consumer, insurance, tax, labor and claims against the state

Last verified: 2026-10-27 · Status: Stable

The general limitation period is 10 years, but most business claims are shorter: 3 years for damages, unjust enrichment, rent and bills of exchange claims, 5 years for liquid debts in a written instrument, and 1 or 3 years for many corporate claims; parties cannot change these periods by contract. Interruption happens only once, for example by the order to serve process (backdated to filing), by protest of a bill, or by an unequivocal acknowledgment of the debt by the debtor; starting arbitration and mediation also stop the clock. Consumer product and service damage claims prescribe in 5 years, labor claims in 5 years but no later than 2 years after the contract ends, tax assessments and collection in 5 years each, and most claims against the state in 5 years.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.3346 per US dollar for 27 October 2026. The real moved sharply in late October (R$5.0377 on 23 October and R$5.5007 on 26 October), so conversions are for orientation only.

Key facts

General limitation period	10 yearsCivil Code art. 205, as of 2002-01-10 · in force
Civil liability (damages) claims	3 yearsCivil Code art. 206 § 3 V, as of 2002-01-10 · in force
Liquid debts in a written instrument	5 yearsCivil Code art. 206 § 5 I, as of 2002-01-10 · in force
Payment of credit instruments (unless a special law applies)	3 yearsCivil Code art. 206 § 3 VIII, as of 2002-01-10 · in force
Damages claims against S.A. managers and controllers	3 yearsLei nº 6.404/1976 art. 287 II b, as of 1976-12-15 · in force
Consumer claims for damage caused by defective products or services	5 yearsCDC art. 27, as of 1990-09-11 · in force
Labor claims (no later than 2 years after the contract ends)	5 yearsCF art. 7 XXIX, as of 2000-05-25 · in force
Tax collection after final assessment	5 yearsCTN art. 174, as of 1966-10-25 · in force
Claims against the state	5 yearsDecreto nº 20.910/1932 art. 1, as of 1932-01-06 · in force
Insured's claim for indemnity after the insurer's refusal	1 yearsLei nº 15.040/2024 art. 126 II, as of 2024-12-09 · in force
Limitation periods can be changed by contract	No Civil Code art. 192, as of 2002-01-10 · in force

The rule

1. When a right is violated, the claim arises and is extinguished by limitation within the periods of arts. 205 and 206. Limitation periods cannot be changed by agreement of the parties, and a waiver of limitation is valid only after it has run and without harm to third parties. Limitation does not run, among other cases, while a suspensive condition is pending or before the debt is due.Lei nº 10.406 of 10 January 2002 (Civil Code), Arts. 189, 191, 192 and 199 items I and II, 2002-01-10 official text · verified 2026-10-27

2. General and civil periods: 10 years when no shorter period is set; 3 years for rent, interest and dividends payable periodically, unjust enrichment, civil liability (damages), restitution of dividends received in bad faith, claims against founders, managers and liquidators for breach of law or the bylaws, and payment of credit instruments (subject to special laws); 5 years for collecting liquid debts recorded in a public or private instrument and for professionals' fees; 1 year for claims of unpaid creditors against shareholders and liquidators after liquidation, and for arbitrators' and experts' fees.Lei nº 10.406 of 10 January 2002 (Civil Code), Arts. 205 and 206 § 1 items III and V, § 3 items I, III, IV, V, VI, VII and VIII, § 5 items I and II, 2002-01-10 official text · verified 2026-10-27

3. For corporations (S.A.), claims for dividends prescribe in 3 years from when they were made available, as do claims for damages against founders, shareholders, managers, fiscal council members or controlling companies for breach of law or the bylaws (counted from publication of the minutes approving the financial statements for the year of the breach) and claims to recover dividends received in bad faith; creditors' claims against shareholders and liquidators after liquidation prescribe in 1 year.Lei nº 6.404 of 15 December 1976 (Corporations Law), Art. 287 item I letters a and b, item II letters a, b and c, 1976-12-15 official text · verified 2026-10-27

4. Interruption can happen only once: by the judge's order to serve process, even if the judge lacks jurisdiction, if the claimant promotes service on time; by judicial protest; by protest of a bill; by filing the credit in an inventory or insolvency; by any judicial act putting the debtor in default; or by any unequivocal act, even out of court, by which the debtor acknowledges the right. The period then restarts. The interruption by the order to serve process is backdated to the filing date if the claimant takes the steps needed for service within 10 days. Starting an arbitration interrupts limitation back to the date of the request, and limitation is suspended during mediation and during administrative conflict resolution procedures with the state.Lei nº 10.406 of 10 January 2002 (Civil Code); Lei nº 13.105 of 16 March 2015 (CPC); Lei nº 9.307 of 23 September 1996; Lei nº 13.140 of 26 June 2015, Civil Code art. 202 items I to VI and sole paragraph; CPC art. 240 §§ 1 and 2; Lei nº 9.307 art. 19 § 2; Lei nº 13.140 arts. 17 sole paragraph and 34, 2015-05-26 official text · verified 2026-10-27

5. In enforcement, if no debtor or attachable assets are found the execution is suspended for 1 year, during which limitation is suspended, and the file is then archived. Intercurrent limitation, with the same period as the original claim, starts from the creditor's knowledge of the first unsuccessful attempt to find the debtor or assets and can be suspended only once; actual service, notice or attachment interrupts it.Lei nº 13.105 of 16 March 2015 (CPC), as amended by Lei nº 14.195 of 2021; Lei nº 10.406 (Civil Code), art. 206-A added by Lei nº 14.382 of 2022, CPC art. 921 §§ 1, 2, 4 and 4-A; Civil Code art. 206-A, 2022-06-27 official text · verified 2026-10-27 · changed: Lei nº 14.195 of 2021 rewrote CPC art. 921 § 4 and added § 4-A on intercurrent limitation, and Lei nº 14.382 of 2022 added Civil Code art. 206-A tying intercurrent limitation to the original period.

6. Consumer claims: the right to complain of apparent defects lapses in 30 days for non durable products and services and 90 days for durable ones, from delivery or completion (from discovery for hidden defects), and a documented complaint to the supplier holds the period until a clear negative answer. Claims for damages caused by defective products or services prescribe in 5 years from knowledge of the damage and its author.Lei nº 8.078 of 11 September 1990 (Consumer Defence Code), Arts. 26 items I and II and §§ 1 to 3; 27, 1990-09-11 official text · verified 2026-10-27

7. Insurance claims follow the 2024 Insurance Contract Law, in force one year after its publication: 1 year for insurers' claims against the insured and between insurers and reinsurers, 1 year for the insured's claim for the indemnity counted from knowledge of the insurer's express and reasoned refusal, and 3 years for beneficiaries and injured third parties. It repealed the old Civil Code insurance period.Lei nº 15.040 of 9 December 2024 (Insurance Contract Law), Arts. 126 items I to III, 127 and 134, 2024-12-09 official text · verified 2026-10-27 · changed: Lei nº 15.040 of 9 December 2024 set new insurance limitation periods and repealed Civil Code art. 206 § 1 item II.

8. Labor claims may be brought for credits from the employment relationship within 5 years, but no later than 2 years after the end of the employment contract.Constituição Federal of 5 October 1988, as amended by Emenda Constitucional nº 28 of 2000, Art. 7 item XXIX, 2000-05-25 official text · verified 2026-10-27

9. Tax: the treasury's right to assess a tax lapses after 5 years, generally counted from the first day of the year after the one in which the assessment could have been made, and the action to collect an assessed tax prescribes in 5 years from its final constitution. Since September 2026 the list of interruption causes also includes extrajudicial protest of the tax debt certificate, the start of a mediation procedure, the institution of special tax and customs arbitration (backdated to the request) and reporting the credit in the taxpayer's bankruptcy or liquidation.Lei nº 5.172 of 25 October 1966 (National Tax Code, CTN), as amended by Lei Complementar nº 236 of 4 September 2026, Arts. 173 item I and 174 caput and § 1 items I to VIII, 2026-09-04 official text · verified 2026-10-27 · changed: Lei Complementar nº 236 of 4 September 2026 renumbered the sole paragraph of CTN art. 174 as § 1, reworded item II to cover extrajudicial protest of the tax debt certificate and added further interruption causes, including mediation and special tax and customs arbitration.

10. Claims against federal, state and municipal treasuries prescribe in 5 years from the act or fact that gave rise to them.Decreto nº 20.910 of 6 January 1932, Art. 1, 1932-01-06 official text · verified 2026-10-27

Claim	Period	Source
Default when no other period applies	10 years	Civil Code art. 205
Damages (civil liability), unjust enrichment, rent, periodic interest and dividends	3 years	Civil Code art. 206 § 3
Credit instruments (unless a special law applies)	3 years	Civil Code art. 206 § 3 VIII
Liquid debts in a public or private instrument	5 years	Civil Code art. 206 § 5 I
S.A. dividends and manager or controller liability	3 years	Lei nº 6.404 art. 287 II
Creditors against shareholders and liquidators after liquidation	1 year	Civil Code art. 206 § 1 V; Lei nº 6.404 art. 287 I b
Consumer product or service damage	5 years	CDC art. 27
Apparent defects (consumer)	30 or 90 days	CDC art. 26
Insured against insurer after refusal	1 year	Lei nº 15.040 art. 126 II
Labor claims	5 years, no later than 2 years after termination	CF art. 7 XXIX
Tax assessment and collection	5 years each	CTN arts. 173 and 174
Claims against the state	5 years	Decreto nº 20.910 art. 1

Main limitation periods for business claims.

Worked example

A Brazilian customer signed a supply contract in March 2022 and stopped paying an invoice due on 10 April 2023. The supplier's claim for the liquid debt in the signed contract prescribes on 10 April 2028 (Civil Code art. 206 § 5 I). In January 2026 the customer emails a payment proposal acknowledging the debt; that unequivocal acknowledgment interrupts limitation once, and the 5 years restart from that date (art. 202 VI and sole paragraph). Any later acknowledgment will not interrupt it again.

Step by step

1. Classify each claim (contract debt, damages, corporate, consumer, insurance, labor, tax or state) and diary its limitation date.
2. Do not rely on contractual extensions; they are invalid (Civil Code art. 192). Obtain a written acknowledgment of debt or protest instead (art. 202 III and VI).
3. When filing suit, take the steps needed for service within 10 days so interruption backdates to filing (CPC art. 240 § 2).
4. In arbitration, file the request promptly; interruption runs from the request date (Lei nº 9.307 art. 19 § 2).
5. In stalled executions, keep searching for assets; intercurrent limitation runs after the 1 year suspension (CPC art. 921).

Common traps

Interruption works only once; a second acknowledgment does not restart the clock again (Civil Code art. 202).
Agreeing longer periods in the contract: limitation cannot be changed by agreement (art. 192).
Assuming the 10 year default applies to contract damages: claims for civil liability prescribe in 3 years (art. 206 § 3 V).
Former employees can sue for 5 years of credits but only within 2 years after leaving (CF art. 7 XXIX).
Using the old Civil Code insurance period: insurance claims now follow Lei nº 15.040 of 2024.

Sources

← Cross border service, evidence and documents in Brazil: Hague Service and Evidence Conventions, apostille, letters rogatory and direct assistanceConsumer claims and class actions in Brazil: strict liability, abusive clauses, small claims courts and collective actions →