- Income tax brackets updated
Refreshed for 2026 — verification date, data year, PIT bracket floors, dividend withholding rate, annual social security cap, treaty count, sources and descriptions (gov.br) (gov.br) (gov.br) Source
BR
Brazil
South America
BRL
BR · BRA · #5 · 58 cities
Nomad score
59/100
Compare
Top income tax
27.5%
Worldwide system
Corporate tax
34.0%
VAT/GST
—
standard rate
Tax residency
183 days
37 tax treaties
Brazil tax profile
Data year: 2026
- Tax system
- Worldwide Brazil taxes residents on worldwide income. Non-residents are taxed at source on Brazilian income (generally 15%, or 25% for work and services paid abroad). From January 2026, Law 15.270/2025 adds monthly and annual IRPF reduction tables so many middle incomes pay less or no monthly IRPF, while the statutory progressive rates (up to 27.5%) still apply above the phase-out bands.
- Top PIT rate
- 27.5%
- Corporate tax rate
- 34.0%
- VAT/GST
- Rate not recorded
- Capital gains tax
- 22.5% Capital gains on assets: 15% up to BRL 5M, 17.5% on BRL 5–10M, 20% on BRL 10–30M, 22.5% above BRL 30M. Listed stocks: 15% (20% on day trades); sales up to BRL 20K/month on the B3 may be exempt.
- Social security (employee)
- 14.0%
- Social security (employer)
- 20.0%
- Social security cap (annual)
- BRL 101,707
- Dividend withholding
- 10.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 8.0%
- Treaty count
- 37
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| BRL 0 | and above | 34.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BRL 0 | BRL 29,146 | 0.0% |
| BRL 29,146 | 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 (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Simples Nacional Simplified tax regime for micro and small businesses, combining federal, state,... | 4.0% | Duration not recorded | Active |
Tax flags
Crypto Rules
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present in Brazil for 183+ days in any 12-month period, or if holding a permanent visa on arrival (unless the holder leaves within 183 days and notifies departure).
- Exit tax
- Yes Deemed disposition of certain assets at market value on departure; final annual return and exit procedures apply.
- CFC rules
- Yes Brazilian residents controlling foreign entities are subject to CFC rules on passive income and certain foreign profits.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Receita Federal — Tributação de 2026 (IRPF) (accessed Oct 9, 2026) Progressive IRPF tables, monthly reduction table (Lei 15.270/2025), annual tables for calendar year 2026
- Ministério da Previdência — Portaria Interministerial MPS/MF 13/2026 (accessed Oct 9, 2026) INSS contribution ceiling BRL 8,475.55/month and progressive employee rates from January 2026
- Ministério da Fazenda — IRRF on dividends (2026 guidance) (accessed Oct 9, 2026) 10% IRRF on dividends to non-residents and large resident distributions from January 2026 (Lei 15.270/2025)
- PwC Brazil Tax Summary (accessed Oct 9, 2026) PIT, CIT 34%, capital gains, withholding, INSS, ICMS/IPI/ISS, dividend WHT, treaty network