Brazilian dividend taxation under Lei 15.270/2025: 10% monthly withholding when ...
https://api.oxiconsultoria.com.br/ir/dividendos-irpfmOverview
Brazilian dividend taxation under Lei 15.270/2025: 10% monthly withholding when one company pays an individual over R$ 50k in a month, annual high-income minimum tax (IRPFM, 0-10% between R$ 600k and R$ 1.2M), credit for IR already paid, reducer capping company+individual burden at 34/40/45%, and the annual adjustment (pay or refund).
Protocol
x402 (POST)
Price
$0.01
Payment Asset
USD Coin
Payment Network
eip155:8453
Category
uncategorized
Provider
oxiconsultoria
Source
bazaar
Indexed
2026-11-11 04:03:18
Health
Status
unknown
Latency (p50)
—
Uptime (30d)
—
Reliability Score
—
Last Checked
Never
Last Healthy
Never
Consecutive Failures
0
x402 Payment Validation
Payment Requirements
—
Asset Verified
—
Facilitator
—
Input Schema
{
"body": {
"empresas": [
{
"aliquota_efetiva_pj": 15,
"dividendos_por_mes": [
80000,
80000,
80000,
80000,
80000,
80000,
80000,
80000,
80000,
80000,
80000,
80000
],
"nome": "Empresa A"
}
],
"ir_pago_sobre_outros": 20000,
"outros_rendimentos_no_ano": 120000
},
"bodyType": "json",
"method": "POST",
"type": "http"
}
Output Schema
{
"example": {
"aliquota_irpfm": 0.08,
"base_irpfm": 1080000,
"deducao_ir_ja_pago_outros": 20000,
"irpfm_bruto": 86400,
"irrf_total_dividendos": 96000,
"retencao_mensal": [
{
"dividendos_no_ano": 960000,
"empresa": "Empresa A",
"irrf_10_por_cento": 96000,
"meses_acima_de_50_mil": 12
}
]
},
"type": "json"
}