August 8, 2025

Insight: Incentivized Bonds Under Brazilian Law

David Bakst, Rodolfo Constantino de Tella, Beatriz Lavigne, Giampaolo Marzulli, Natália Carvalho Minotto, Luis Montes, Carlos Motta, Milena Muradian

Mayer Brown

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The Brazilian government enacted Law No. 14,801 on January 9, 2024 (“Law 14,801”), introducing the incentivized bond instrument. Building on the success of incentivized debentures under Law No. 12,431/2011 (“Law 12,431”), Law 14,801 aims to attract foreign capital by providing tax incentives for international bond issuances by Brazilian companies.

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