Sociedade Limitada LTDA.Brazil
What it takes to form, own and run a private limited company in Brazil, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Na sociedade limitada, a responsabilidade de cada sócio é restrita ao valor de suas quotas, mas todos respondem solidariamente pela integralização do capital social.
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A sociedade limitada pode ser constituída por 1 (uma) ou mais pessoas.
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A sociedade limitada é administrada por uma ou mais pessoas designadas no contrato social ou em ato separado.
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Art. 1.053. A sociedade limitada rege-se, nas omissões deste Capítulo, pelas normas da sociedade simples.
The registry’s and the law’s own pages do not mention it.
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A alíquota do imposto de renda que incidirá sobre a base de cálculo é de 15% (quinze por cento).
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- The contract states each member's quota and the way it is paid in (art. 1.054 with art. 997 IV); all members are jointly liable for paying in the whole capital (art. 1.052).
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Art. 1.054. O contrato mencionará, no que couber, as indicações do art. 997, e, se for o caso, a firma social.
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A sociedade limitada é administrada por uma ou mais pessoas designadas no contrato social ou em ato separado.
- Shareholders
- At least 1 · a company may be one
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A sociedade limitada pode ser constituída por 1 (uma) ou mais pessoas.
- Members
- At least 1 · one person may form it alone
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A sociedade limitada pode ser constituída por 1 (uma) ou mais pessoas.
- A local company secretary
- Not required
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A sociedade limitada é administrada por uma ou mais pessoas designadas no contrato social ou em ato separado.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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Aplicam-se às sociedades de grande porte, ainda que não constituídas sob a forma de sociedades por ações,
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Partners' assembly to take the administrators' accounts and approve the balance sheet
- 4 months after the end of the accounting period
With Partners (copy of the minutes filed with the Junta Comercial within 20 days, art. 1.075 §2)
Civil Code art. 1.078; a meeting is mandatory when there are more than ten partners (art. 1.072 §1), otherwise the contract may provide for a meeting or other form of resolution.
- Partners' assembly to take the administrators' accounts and approve the balance sheet
- 4 months after the end of the accounting period
With Partners (copy of the minutes filed with the Junta Comercial within 20 days, art. 1.075 §2)
Civil Code art. 1.078; a meeting is mandatory when there are more than ten partners (art. 1.072 §1), otherwise the contract may provide for a meeting or other form of resolution.
What is public
- Directors
- Public
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Art. 29. Qualquer pessoa, sem necessidade de provar interesse, poderá consultar os assentamentos existentes nas juntas comerciais e obter certidões, mediante pagamento do preço devido.
- Shareholders
- Public
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Art. 29. Qualquer pessoa, sem necessidade de provar interesse, poderá consultar os assentamentos existentes nas juntas comerciais e obter certidões, mediante pagamento do preço devido.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–15%+3 regimes
Pessoa jurídica: imposto de renda de 15% sobre a base de cálculo; adicional de 10% sobre a parcela que exceder R$ 20.000,00 por mês do período de apuração (lucro presumido, Receita Federal).
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A alíquota do imposto de renda que incidirá sobre a base de cálculo é de 15% (quinze por cento).
Special regimes that may apply
- Zonas de Processamento de Exportação free zone
Companies authorized to operate in a ZPE Lei no 11.508/2007, arts. 1 and 6-A - Zona Franca de Manaus free zone
Firms operating in or for the Manaus Free Zone Decreto-Lei no 288/1967, arts. 1, 3, 4, 5, 7, 9, 40, 42 - Juros sobre o capital próprio other · 5%
Legal persons paying or crediting interest on own capital to holders, partners or shareholders, computed on net equity accounts Lei nº 9.249, de 26 de dezembro de 1995, art. 9º
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Brazil
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by the causes in Código Civil art. 1.033 (including unanimous consent of the members, or an absolute-majority resolution where the term is open) and bankruptcy for a business company (arts. 1.087, 1.044); the administrators then arrange for a liquidator (art. 1.036).
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Art. 1.087. A sociedade dissolve-se, de pleno direito, por qualquer das causas previstas no art. 1.044.
- Statutory fee
- Not in our records
Every business in Brazil
VAT
- The tax
- Consumption taxes: ICMS (state), ISS (municipal), and the new CBS/IBS dual VAT
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Art. 346. Em relação aos fatos geradores ocorridos de 1º de janeiro a 31 de dezembro de 2026, a CBS será cobrada mediante aplicação da alíquota de 0,9% (nove décimos por cento).
- Standard rate
- Not in our records
No single standard rate is published: ICMS is set by each state and ISS by each municipality, and from 2026 the federal CBS is charged at a test rate of 0.9% while the new IBS is introduced. The full dual-VAT rates apply from 2033.
- Other rates
- Not stated
- Registration threshold
- Not in our records
- Voluntary registration
- Yes
Persons outside the regular IBS/CBS regime by default (unincorporated entities such as the condomínio edilício, consórcio and sociedade em conta de participação, the nanoempreendedor, rural producers and independent cargo carriers) may opt into it (LC 214 art. 26 §1).
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Poderão optar pelo regime regular do IBS e da CBS, observado o disposto no § 6º do art. 41 desta Lei Complementar:
- A foreign company
- See the note
A company domiciled outside Brazil registers with the CNPJ only in the cases the Receita Federal lists — holding Brazilian real estate, vehicles, vessels or aircraft or a bank account, or entering certain contracts and investments. No turnover threshold is stated, and no page read covers a representative or the consumption-tax filing duty.
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Pessoas jurídicas domiciliadas no exterior que estão obrigadas à inscrição no CNPJ: I - Aquelas que possuem no Brasil: a) imóveis;
- Returns filed
- Monthly
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O período de apuração do IBS e da CBS será mensal.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
3 services name Brazil on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedade Limitada (LTDA.)
- ISO 20275 code
- QHW1Secondary GLEIF, Entity Legal Forms code list