The taxation of dividends as of January 1, 2026 is due to the Law 15.270/2025 (sanction of PL 1.087/2025), which ends the total exemption from income tax on profits and dividends in force since 1995 and institutes withholding tax on dividends when the monthly limit per shareholder is exceeded.
The answer depends on three main factors: the tax regime, available accounting profit, and the history of retained earnings. Understanding each of these avoids surprises, anticipates tax risks, and helps the company plan a smarter profit distribution. We will explain everything in a simple and straightforward way, just as you need to make decisions.
Why will taxation change in 2026?
The tax reform has broadened the scope of income tax, including the taxation of dividends distributed by companies to their shareholders. From 2026, dividends paid to individuals will be subject to withholding tax of 10% only on amounts exceeding R$ 50,000 per month per member, according to Law 15.270/2025. Profits distributed in previous years may remain exempt, provided that the accounting rules are observed.
1. The tax system directly influences
The first step in determining whether your company will pay tax on dividends is to identify the tax regime. Each of them reacts differently to the new rules. Simples Nacional Simples companies may be partially exempt, especially when they distribute profits within the margin assumed by the regime itself. However, if the company distributes more than the permitted margin or does not have organized accounting, taxation may apply.
Presumed Profit
Under Presumed Profit, dividends distributed to individuals from 2026 onwards are subject to withholding tax from 10%, If you distribute more than the legal limits, or if you distribute without accounting support. On the other hand, if you distribute more than the accounting profit - or don't keep proper bookkeeping - taxation can increase and lead to assessments.
The exemption applies up to R$ 50,000 per month per partner; only amounts above this limit are subject to 10% withholding tax.
Real Profit
In the Real Profit system, dividends paid to individuals are subject to withholding tax of 10% on amounts that exceed R$ 50,000 per month per partner. Profits accumulated until 12/31/2025 can be distributed exempt, provided they are recorded in the accounts and approved by the shareholders.
2. Distributions above accounting profit are the main point of attention
A common mistake in small and medium-sized companies is to distribute amounts greater than the actual accounting profit. In 2026, this will no longer be just an operational problem, but will become a direct fiscal risk.The Internal Revenue Service only recognizes proven actual profits. Therefore, any distribution that exceeds the net profit — or that is done without accounting support — is taxed and may be questioned during an audit. Companies that distribute via Pix, informal withdrawals, or unregistered advances should urgently review this process.
3. Dividends from profits accumulated until 2025 may be exempt
One of the most important rules is the preservation of the exemption for profits generated up to 12/31/2025, as long as they are duly recorded in the accounts and approved by the shareholders by that date. These amounts can be distributed without income tax, in compliance with current legislation.
- there is complete accounting,
- the profit is documented,
- the financial statements are consistent.
Companies that do not have organized balance sheets by 2025 lose their right to exemption and may pay tax even if they do not need to.
4. How to determine if your company will pay tax?
In practical terms, the company will be subject to tax if:
- distribute profits starting in 2026;
- not having organized accounting;
- distribute more than accounting profit allows;
- operate in Real Profit (where the rule is automatic);
- distribute retained earnings without accounting evidence.
On the other hand, there may be an exemption if:
- the company is a Simples company and distributes within the legal margin;
- the profits are prior to 2026 and proven;
- the company has a structured accounting system that supports distribution.
The key is knowing how much profit the company actually has, and that can only be achieved with well-done accounting.
5. How to prepare for 2026
The preparation involves three areas: Accounting organization: Everything must be recorded, up to date, and consistent. Distribution planning: no distributions without backing or unregistered advances. Simulations: It is essential to test profit, distribution, and tax impact scenarios. Companies that leave this to the last minute tend to pay more tax than they should or take unnecessary risks.
Want to understand in practice how the new taxation on dividends impacts companies under the Real Profit regime? Watch the video below to see how accounting works and what precautions to take—especially in 2026.
Understand your company's finances:
Balance sheet
Conclusion: Will your company pay tax on dividends? It depends on the choices you make now.
Taxation of dividends in 2026 is not rocket science—but it does require preparation. What determines whether or not tax is paid is the relationship between the tax regime, the quality of accounting, and the profit history. Companies that work in an organized manner, with planning and technical guidance, are able to distribute profits safely and with less fiscal impact. That is precisely why so many business owners are reviewing their accounting and operational processes before the turn of the year.
How CLM Controller can help
With over 40 years of experience, more than 120 specialists, and strong performance in Presumed Profit and Real Profit, CLM Controller keeps track of all tax updates and guides companies in accounting organization, profit distribution planning, simulations, and necessary adjustments for 2026. The team offers:
- Accounting, tax, financial, and payroll outsourcing;
- Tax consulting focused on planning and risk reduction;
- Audit, compliance, and support in transition to the new taxation models.
If your company wants certainty when distributing profits in 2026—and to avoid surprises with dividend tax—the CLM Controller is the ideal partner for this journey.
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