New Tax Treaty between Brazil and Norway has Entered into Force

The new income tax treaty between Brazil and Norway entered into force on 30 December 2024. The treaty, signed 4 November 2022, replaces the 1980 tax treaty between the two countries.

Taxes Covered

The treaty covers Brazilian federal income tax and the social contribution on net profit and covers the following Norwegian taxes:

• National tax on income;
• County municipal tax on income;
• Municipal tax on income;
• National tax relating to income from the exploration for and the exploitation of su…