What’s new in taxation of capital gains

The bill Conversion No. 27/2015 raises tax rates on capital gains.

It was approved on Tuesday, 2/23, Bill Conversion No 27/2015, which raises the tax on capital gains for individuals. The project, which awaits presidential approval, establishes four different rates on the gain range, in deviation to the current legislation, which provides single rate of 15%.

According to the new model, the new rates will be:

15% for up to $ 5 million won;
17.5% for earnings between $ 5 million and R $ 10 million;
20% for earnings between R $ 10 million and R $ 30 million;
22.5% for earnings above R $ 30 million.

These rates will apply to the, in addition to individuals, small and medium enterprises, including framed in Supersimples regime. They will not stand, however, for legal entities taxed based on taxable income, presumed or arbitrated.


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