Sociedade Anônima S.A.Brazil
What it takes to form, own and run a public 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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obrigando-se cada sócio ou acionista somente pelo preço de emissão das ações que subscrever ou adquirir.
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subscrição, pelo menos por 2 (duas) pessoas, de todas as ações
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A constituição da companhia depende do cumprimento dos seguintes requisitos preliminares:
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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- At least 10% of the issue price of shares subscribed in cash must be paid in as the entry and deposited in a bank (Lei 6.404 art. 80 II-III); a law may require a larger initial payment for certain companies (art. 80 sole paragraph).
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II - realização, como entrada, de 10% (dez por cento), no mínimo, do preço de emissão das ações subscritas em dinheiro;
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A Diretoria será composta por 1 (um) ou mais membros
- Shareholders
- At least 2
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subscrição, pelo menos por 2 (duas) pessoas, de todas as ações
- Members
- At least 2
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subscrição, pelo menos por 2 (duas) pessoas, de todas as ações
- A local company secretary
- Not required
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A administração da companhia competirá, conforme dispuser o estatuto, ao conselho de administração e à diretoria, ou somente à diretoria.
- 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
- Yes
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As demonstrações de cada exercício serão publicadas com a indicação dos valores correspondentes das demonstrações do exercício anterior.
- Audit for a small company
- Not required
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As demonstrações financeiras das companhias abertas observarão, ainda, as normas expedidas pela Comissão de Valores Mobiliários e serão obrigatoriamente submetidas a auditoria por auditores independentes nela registrados.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Assembleia geral ordinária, whose minutes are filed with the Junta Comercial
- 4 months after the end of the accounting period
With Junta Comercial do Estado
Lei 6.404 art. 132: the general meeting is held in the first four months after the end of the financial year. The DREI manual says a meeting held late may still be filed.
What is public
- Directors
- Public
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deverá conter a qualificação e o prazo de gestão de cada um dos eleitos, devendo ser arquivada no registro do comércio e publicada.
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 operation of law (end of term, cases in the by-laws, general-meeting resolution, loss of a sole shareholder not remedied, loss of authorisation), by court order, or by an administrative authority's decision (Lei 6.404 art. 206); the dissolved company keeps its legal personality while it is liquidated (art. 207).
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Art. 206. Dissolve-se a companhia: I - de pleno direito: a) pelo término do prazo de duração; b) nos casos previstos no estatuto;
- 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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedade Anônima (S.A.)
- ISO 20275 code
- X0SDSecondary GLEIF, Entity Legal Forms code list