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Yes: Fully Claimable

Can I Claim Marketing and Advertising as a Business Expense in Brazil?

Yes. Advertising and marketing to win customers is a normal business cost.

Typical claim: Ad platforms bill as the budget is spent, often weekly or monthly. Record each charge at what was paid, with any foreign currency amount and the rate. Agency and freelancer fees are often a monthly retainer or a fixed price per campaign.

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AccountsOS keeps the books for Brazil businesses, tracks tax deadlines and handles expenses, in plain English. Ask Finn about yours, no signup needed.

What Receita Federal do Brasil says

How a cost affects income tax depends on the regime. Under Lucro Real an operating expense is deductible when it is necessary for the activity and the upkeep of the business, and usual or normal for its kind of business (RIR/2018 art. 311). Under Lucro Presumido and the Simples Nacional tax is worked out from revenue, so expenses do not reduce IRPJ or CSLL, though they still belong in the accounts. Advertising for the company's products or services fits the test. Foreign platforms send their own invoices; ask your contador how payments abroad are recorded. A Brazilian agency or freelancer issues an NFS-e to the company's CNPJ. Your contador checks whether any withholding applies to the service.

When you can claim

  • Online ads on search and social platforms
  • Website design and content
  • Printed materials and trade fairs
  • Fees paid to an agency or freelancer for campaigns
  • Search engine and marketplace listing fees
  • Branded packaging and signage
  • Samples given to prospective customers, recorded with a note of who received them
  • Photography and video produced for the company's website or social channels

When you cannot claim

  • Promotion of a partner's personal brand unrelated to the business
  • Political or personal donations presented as marketing

Good to know

Pro tip: Download the monthly invoices from each ad platform and send them to Finn. Tag each campaign in the expense note so you can later see which channel brought in customers.

Important: Sponsorship and gifts to clients need a clear business purpose under Lucro Real. Keep the contract or the campaign brief with the document.

Source: Receita Federal do Brasil

Related expenses

Software and Subscriptions

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