Publication date: November 13, 2025
ANR, in partnership with the law firm Mazzucco & Mello Sociedade de Advogados, is providing its members with an informative booklet on dividend taxation, minimum annual income, and income tax exemption, focusing on Bill 1087/2025. This material is part of the association's set of tax support tools and was developed for owners, managers, and professionals in the bar, café, ice cream parlor, restaurant, and food service sectors.
Written in accessible language and applied to the realities of the sector, the guide presents an objective overview of the proposed changes and their impact on income tax calculations for individuals and legal entities. Highlights include the legislative process and its expected implementation, the taxation system for high incomes, the grounds for excluding income, monthly and annual taxation focusing on the withholding of dividends sent abroad and the reduction mechanism to avoid double taxation, as well as practical examples illustrating different planning scenarios.
The material also includes strategic recommendations for profit valuation, corporate adjustments, impact simulations, and best practices in tax governance, providing a solid foundation for decisions aligned with the stages of the legislative process and the potential implementation of the new rules starting January 1, 2026.
To access the booklet, fill in your details on the website: CLICK HERE.