The increase of Social Contribution rate on Net Income (CSLL) applicable to certain financial and similar institutions, brought by Law 13169 in 2015 (conversion of the Provisional Measure 675/2015), is not in force as of Jan-01-2019.
A 15% rate is now applied to the activities of legal entities listed below:
a) Private insurance;
c) Banks of any kind;
d) Securities distributors;
e) Foreign exchange and securities brokers;
f) Credit, financing and investment companies;
g) Real estate credit companies;
h) Credit card administrators;
i) Leasing companies;
j) Savings and loan associations;
k) Development agencies;
l) Credit unions
It is noteworthy that the aforementioned increased rates of CSLL were applied during a given period - at 20% rate from Sep-01-2015 to Dec-31-2018, and 17% rate for credit cooperatives from Oct-1-2015 to Dec-31- Dec-31-2018.
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