This report covers the technical assessment of the voluntary submission of Brazil on its proposed forest reference emission level (FREL), in accordance with decision 13/CP.19 and in the context of results-based payments. The FREL proposed by Brazil covers the activity “reducing emissions from deforestation”, which is among the activities included in decision 1/CP.16, paragraph 70. For its submission, Brazil developed a subnational FREL for the Amazonia biome with the aim of transitioning to a national FREL in the future. The FREL presented in the original submission, for the reference period 1996–2015, corresponds to 750,234,380 tonnes of carbon dioxide equivalent per year (t CO₂ eq/year). As a result of the facilitative process during the technical assessment, the FREL was modified to 751,780,503.37 t CO₂ eq/year. The assessment team notes that the data and information used by Brazil in constructing its FREL were improved during the TA and are transparent and complete and in overall accordance with the guidelines contained in the annex to decision 12/CP.17. This report contains the assessed FREL and a few areas identified by the assessment team for future technical improvement, in accordance with the provisions on the scope of the technical assessment contained in the annex to decision 13/CP.19.