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Brazil compliance calendar: monthly and annual deadlines for a foreign owned company

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

A Brazilian company runs on a monthly federal cycle: withholding on payments abroad on the day of payment, payroll withholding, social security and FGTS by the 20th, PIS and COFINS by the 25th, and the DCTFWeb return by the last business day of the following month. Each year adds the 13th salary in November and December, partner meetings within four months of year end, the ECD in June, the ECF in July, Central Bank SCE-IED declarations by 31 March and the e-BEF update by 31 December. State ICMS and municipal ISS calendars sit on top and vary by place.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.3346 per US dollar for 27 October 2026, the rate published on the day this page was verified. Conversions are for orientation only; the rate on the day of each FX contract will differ.

Key facts

Due date of withholding on payments to non residents	Date of payment, credit or remittance textLei nº 11.196 art. 70 I a 1, as of 2026-10-27 · in force
Social security contributions due	20 day of following monthLei nº 8.212 art. 30 I b, as of 2026-10-27 · in force
FGTS deposit due	20 day of following monthLei nº 8.036 art. 15, as of 2026-10-27 · in force
PIS and COFINS due (non financial companies)	25 day of following monthMP 2.158-35 art. 18 II, as of 2026-10-27 · in force
DCTFWeb monthly return due	Last business day of following month textIN RFB nº 2.237 art. 6, as of 2026-10-27 · in force
Quarterly IRPJ due	Last business day of month after quarter end (or 3 monthly installments) textLei nº 9.430 art. 5, as of 2026-10-27 · in force
Annual IRPJ balance due (monthly estimate regime)	Last business day of March textLei nº 9.430 art. 6 § 1 I, as of 2026-10-27 · in force
13th salary balance due	20 December textLei nº 4.749 art. 1, as of 2026-10-27 · in force
Annual meeting window after year end	4 monthsCivil Code art. 1.078; Lei nº 6.404 art. 132, as of 2026-10-27 · in force
ECD due	Last business day of June of the following year textIN RFB nº 2.003 art. 5, as of 2026-10-27 · in force
ECF due	Last business day of July of the following year textIN RFB nº 2.004 art. 3, as of 2026-10-27 · in force
SCE-IED annual and five yearly declaration window	1 January to 31 March textResolução BCB nº 278 art. 41 II, as of 2026-10-27 · in force
e-BEF annual update due	Last day of the calendar year textIN RFB nº 2.119 art. 55-A II, as of 2026-10-27 · in force

The rule

1. Income tax withheld on income paid, credited or remitted to residents or persons domiciled abroad is due on the date of the taxable event, that is the day of payment, credit or remittance. Withholding on interest on net equity (JCP) is due by the third business day after the ten day period (decêndio) in which it occurred.
Example: A royalty of R$200,000 remitted abroad on 14 May: the withholding is due on 14 May itself, not in June. / R$200,000 is about US$37,491.Lei nº 11.196 of 21 November 2005, Art. 70, item I, letter a, number 1, and letter b, number 1, 2005-11-21 official text · verified 2026-10-27

2. Other income tax withheld at source, including on salaries, is due by the last business day of the second ten day period (that is, by about the 20th) of the month after the taxable event.Lei nº 11.196 of 21 November 2005, item included by Lei Complementar nº 150 of 2015, Art. 70, item I, letter e, 2005-11-21 official text · verified 2026-10-27

3. The company must pay the social security contributions withheld from employees and its own contributions on pay to employees and individual contractors by the 20th of the month after the month worked. If there is no banking on the 20th, payment is due on the previous business day.Lei nº 8.212 of 24 July 1991, as worded by Lei nº 11.933 of 28 April 2009 and Lei nº 13.202 of 2015, Art. 30, item I, letter b, and § 2 item II, 2009-04-28 official text · verified 2026-10-27

4. Employers must deposit 8 percent of each employee's pay for the prior month, including the 13th salary, into the employee's FGTS account by the 20th of each month.
Example: October payroll of R$500,000: FGTS of R$40,000 due by 20 November. / About US$7,498 on a payroll of about US$93,728.Lei nº 8.036 of 11 May 1990, as worded by Lei nº 14.438 of 2022, Art. 15, caput, 1990-05-11 official text · verified 2026-10-27

5. PIS and COFINS are due by the 25th of the month after the taxable events (by the 20th for financial institutions); if the due date is not a business day, the deadline moves back to the previous business day.Medida Provisória nº 2.158-35 of 24 August 2001, as worded by Lei nº 11.933 of 28 April 2009, Art. 18, items I and II and sole paragraph, 2009-04-28 official text · verified 2026-10-27 · changed: PIS and COFINS are extinguished from 2027 and replaced by CBS (ADCT art. 126 II); see latest changes.

6. The monthly DCTFWeb, the federal return of debts and credits, is due by the last business day of the month after the taxable events.Instrução Normativa RFB nº 2.237 of 4 December 2024, art. 6 as worded by Instrução Normativa RFB nº 2.248 of 5 February 2025, Art. 6, 2025-02-05 official text · verified 2026-10-27

7. Under quarterly taxation, corporate income tax for each quarter is due in a single payment by the last business day of the following month, or at the company's option in three equal monthly installments due on the last business day of the three following months; no installment may be under R$1,000 and tax under R$2,000 is paid at once. Installments bear Selic interest. Under annual taxation with monthly estimates, each estimate is due by the last business day of the following month and the positive balance at 31 December by the last business day of March.
Cost to do it: Installment floor R$1,000 (about US$187.46); single payment below R$2,000 (about US$374.91).Lei nº 9.430 of 27 December 1996, Art. 5, caput and §§ 1 to 3; art. 6, caput and § 1 item I, 1996-12-27 official text · verified 2026-10-27

8. The 13th salary: an advance of half the prior month's salary is paid between February and November, and the balance by 20 December. Employees may ask in January to receive the advance with their vacation.
Example: An employee on R$8,000 receives a R$4,000 advance by 30 November and the balance by 20 December. / R$4,000 is about US$749.82.Lei nº 4.749 of 12 August 1965, Art. 1 and art. 2, caput and § 2, 1965-08-12 official text · verified 2026-10-27

9. Partners of a Ltda. must meet at least once a year in the four months after the end of the financial year to approve the managers' accounts and balance sheet; an S.A. must hold its ordinary general meeting in the first four months after year end. With a calendar financial year, that means by 30 April.
Cost to do it: Filing the minutes in São Paulo costs R$273.55 for a Ltda. (about US$51.28) and R$583.98 for an S.A. (about US$109.47) under Portaria JUCESP nº 74 of 28 July 2026.Lei nº 10.406 (Civil Code); Lei nº 6.404 of 15 December 1976, Civil Code art. 1.078; Lei nº 6.404 art. 132, 1976-12-15 official text · verified 2026-10-27

10. The digital accounting books (ECD) must be sent to SPED by the last business day of June of the year after the year they cover.Instrução Normativa RFB nº 2.003 of 18 January 2021, art. 5 as worded by Instrução Normativa RFB nº 2.142 of 26 May 2023, Art. 5, 2023-05-26 official text · verified 2026-10-27

11. The digital tax accounting return (ECF) must be sent to SPED by the last business day of July of the year after the calendar year it covers.Instrução Normativa RFB nº 2.004 of 18 January 2021, Art. 3, 2021-01-18 official text · verified 2026-10-27

12. Central Bank periodic declarations by companies with foreign direct investment: quarterly ones (base dates 31 March, 30 June and 30 September) are filed in the following quarter, by 30 June, 30 September and 31 December; annual and five yearly declarations from 1 January to 31 March of the following year.Resolução BCB nº 278 of 31 December 2022, Art. 41, items I and II, 2022-12-31 official text · verified 2026-10-27

13. Movements in a foreign direct investment that do not go through an FX contract, such as capitalization with assets or conversion of credits, must be reported in SCE-IED within 30 days.Resolução BCB nº 278, as amended, Art. 36, 2022-12-31 official text · verified 2026-10-27

14. Entities obliged to report beneficial owners file e-BEF within 30 days of CNPJ registration or any change, and otherwise once a year by the last day of the calendar year.Instrução Normativa RFB nº 2.119, art. 55-A included by Instrução Normativa RFB nº 2.290 of 30 October 2025, Art. 55-A, items I and II, 2025-10-30 official text · verified 2026-10-27

When	Obligation	Rule
Day of payment	Withholding on payments to non residents	Lei nº 11.196 art. 70 I a
3rd business day after each ten day period	Withholding on JCP and financial investments	Lei nº 11.196 art. 70 I b
20th of M+1 (moved earlier if no banking)	Social security contributions	Lei nº 8.212 art. 30 I b
20th of M+1	FGTS deposit	Lei nº 8.036 art. 15
Last business day of 2nd ten day period of M+1	Other withholding, including salaries	Lei nº 11.196 art. 70 I e
25th of M+1 (moved back if not a business day)	PIS and COFINS	MP 2.158-35 art. 18 II
Last business day of M+1	DCTFWeb return; monthly IRPJ and CSLL estimate if on the annual regime	IN RFB nº 2.237 art. 6; Lei nº 9.430 art. 6

Monthly federal cycle (for activity in month M). State ICMS and municipal ISS deadlines are set locally and are not included.

Deadline	Obligation	Rule
31 March	Annual IRPJ balance (monthly estimate regime); SCE-IED annual and five yearly declarations	Lei nº 9.430 art. 6 § 1 I; Res. BCB nº 278 art. 41 II
30 April	Ltda. partners' meeting or S.A. ordinary general meeting approving accounts	Civil Code art. 1.078; Lei nº 6.404 art. 132
Last business day of April, July, October and January	Quarterly IRPJ (single payment option)	Lei nº 9.430 art. 5
30 June, 30 September, 31 December	SCE-IED quarterly declarations (large companies)	Res. BCB nº 278 art. 41 I
Last business day of June	ECD digital books	IN RFB nº 2.003 art. 5
Last business day of July	ECF tax accounting return	IN RFB nº 2.004 art. 3
30 November	13th salary advance (latest)	Lei nº 4.749 art. 2
20 December	13th salary balance	Lei nº 4.749 art. 1
31 December	e-BEF annual update	IN RFB nº 2.119 art. 55-A II

Annual calendar for a company with a calendar financial year.

Worked example

October 2026 cycle for a subsidiary with R$500,000 of monthly payroll: FGTS of R$40,000 by 20 November; employee and employer social security by 20 November, or the previous business day if there is no banking that day; salary withholding by the last business day of the second ten day period of November; PIS and COFINS by 25 November; DCTFWeb by the last business day of November. A R$200,000 service fee paid to the parent on 10 November triggers withholding due that same day. The FGTS figure is about US$7,498 and the service fee about US$37,491.
Quarterly IRPJ of R$90,000 for the third quarter may be paid in one installment by the last business day of October or in three of R$30,000 at the end of October, November and December, the second and third with Selic interest (Lei nº 9.430 art. 5). R$30,000 is about US$5,624.

Step by step

1. Load the federal monthly cycle into your calendar and ask the accountant for the state ICMS and municipal ISS dates for each establishment.
2. Build a same day withholding step into every payment abroad, so the DARF is paid on the day the FX contract settles.
3. Set the annual meeting date before 30 April and file the minutes with the Junta Comercial.
4. Send ECD by the end of June and ECF by the end of July.
5. Diarize SCE-IED (by 31 March, and quarterly if assets reach R$300 million) and the e-BEF update by 31 December.

Common traps

Treating cross border withholding as a monthly item. It is due on the date of payment, credit or remittance (Lei nº 11.196 art. 70 I a).
Assuming deadlines roll forward. PIS and COFINS move to the previous business day when the 25th is not one (MP 2.158-35 art. 18 sole paragraph).
Missing the four month meeting window. Accounts must be approved within four months of year end (Civil Code art. 1.078; Lei nº 6.404 art. 132).
Forgetting the 13th salary FGTS. The 8 percent deposit also applies to the 13th salary (Lei nº 8.036 art. 15).
Relying on the old DCTFWeb date of the 15th. Since February 2025 it is the last business day of the following month (IN RFB nº 2.237 art. 6).

Sources

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