Articles | Postado no dia: 21 October, 2026
Brazil’s Sintonia Program: What It Is, How It Works and What Changes Under New Tax Compliance Rules
Since April 2026, Brazilian companies have been assigned a tax compliance rating by Brazil’s Federal Revenue Service through the Sintonia Program. This rating can influence the processing of tax refunds, the treatment received during tax inspections and certain tax benefits available to companies.
What is the Sintonia Program?
Established by Complementary Law No. 225/2026, Brazil’s Taxpayer Defense Code, and regulated by Normative Instruction RFB No. 2,316/2026, the Sintonia Program assesses the level of tax and customs compliance of companies operating under Brazil’s Real Profit, Presumed Profit or Arbitrated Profit regimes, as well as tax-exempt entities and companies under the Simples Nacional simplified tax regime.
The program provides differentiated treatment to companies with a strong compliance record. Individuals, individual microentrepreneurs (MEIs), government entities and companies whose CNPJ — Brazil’s corporate taxpayer identification number — has been active for less than six months are excluded.
Timeline
The program began as a pilot in February 2025. It became permanent with Normative Instruction RFB No. 2,316/2026 in March 2026 and began classifying 11.4 million companies in April 2026, including companies under the Simples Nacional regime for the first time. Its rules were subsequently updated by Normative Instruction RFB No. 2,339/2026, issued in August 2026.
How does it work?
The Sintonia rating is based on four areas: (i) Registration, which acts as an elimination factor; (ii) Tax Returns and Accounting Records; (iii) Consistency, which carries the greatest weight; and (iv) Tax Payments.
Companies receive a rating ranging from A+ to D, with classifications published quarterly. Only companies rated A+ have their ratings made public.
What are the benefits?
Companies that achieve an A+ rating receive the Sintonia Seal, which provides priority in tax refunds, reimbursements and tax offsets, as well as a CSLL tax discount of up to 3% and the possibility of voluntary tax regularization without late-payment penalties within 60 days.
How is the rating obtained?
The classification is automatic and is calculated based on information the company already provides to the Federal Revenue Service. There is no application or registration process. Companies may only request a review of their rating in cases involving a demonstrable material error.
What has changed?
Normative Instruction RFB No. 2,339/2026 detailed the factors that can lower a company’s rating in the Consistency area, including tax assessments resulting from audits, isolated penalties for improper tax offsets and criminal referrals.
At the same time, the new rules introduced safeguards. A downgrade is disregarded if the underlying tax assessment is subsequently annulled. In addition, the Sintonia Seal now has a guaranteed validity period of one year, even if the company’s rating fluctuates during that period.
For companies operating in Brazil, the Sintonia Program has moved beyond the pilot stage and now covers virtually the entire corporate universe — 11.4 million CNPJs, including Simples Nacional companies for the first time. This means that a company may already have a compliance rating even if it has never checked it.
The benefits of a strong rating are also tangible, including priority in tax refunds, reimbursements and offsets, a CSLL discount of up to 3% and exemption from late-payment penalties during voluntary regularization within the applicable 60-day period.
With the changes introduced by Normative Instruction RFB No. 2,339/2026, the Sintonia Seal has also gained one year of stability, creating an additional incentive for companies to maintain their tax compliance and keep their fiscal records up to date.
Author: Iran Silva
