🇧🇷 Brazil Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 27.5% Worldwide system

Corporate tax 34.0%

VAT/GST — standard rate

Tax residency 183 days 36 tax treaties

Brazil tax profile

Data year: 2025

Tax system: Worldwide Brazil taxes residents on worldwide income. Non-residents taxed at flat 15-25% on Brazilian-source income.
Top PIT rate: 27.5%
Corporate tax rate: 34.0%
VAT/GST: --
Capital gains tax: 22.5% Capital gains: 15% up to BRL 5M, 17.5% BRL 5-10M, 20% BRL 10-30M, 22.5% above BRL 30M. Stocks up to BRL 20K/month exempt.
Social security (employee): 14.0%
Social security (employer): 20.0%
Dividend withholding: 0.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Inheritance tax: 8.0%
Treaty count: 36

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
BRL 0	and above	34.0%	--

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
BRL 0	BRL 27,110	0.0%	--
BRL 27,110	BRL 33,920	7.5%	--
BRL 33,920	BRL 45,013	15.0%	--
BRL 45,013	BRL 55,976	22.5%	--
BRL 55,976	and above	27.5%	--

Special regimes
Name	Type	Rate/amount	Duration	Status
Simples Nacional Simplified tax regime for micro and small businesses, combining federal, state,...	Flat rate	4.0%	--	Active

Crypto Rules

Days threshold: 183 days
Residency rules: Resident if present for 183+ days in any 12-month period, or if holding a permanent visa.
Exit tax: Yes Exit tax: deemed disposition of assets at market value upon departure. Must file final tax return.
CFC rules: Yes CFC rules apply to Brazilian residents controlling foreign entities.