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In 2024, the Brazilian government enacted Law No. 14,801, creating the framework for incentivized bonds. Building on the success of incentivized debentures under Law No. 12,431/2011, this new instrument allows Brazilian companies to issue debt securities abroad with a zero percent withholding income tax rate for non-resident investors, subject to certain conditions. The measure aims to attract foreign capital to finance infrastructure and innovation projects. 

This Legal Update from our Capital Markets and Banking & Finance practice highlights the key features of incentivized bonds, including the scope of the tax benefit and the eligibility requirements for issuers. 

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