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BR

Brazil

South America BRL

BR · BRA · #5 · 56 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
--
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
Tax authority: Receita Federal do Brasil Website

Income tax brackets

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 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% --
Local currency: BRL

Special regimes (1)

Special regimes
NameTypeRate/amountDurationStatus
Simples Nacional Simplified tax regime for micro and small businesses, combining federal, state,... Flat rate 4.0% -- 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
Calendar-year annual return due by the last business day of April (typically 30 April). Mandatory filing thresholds follow Receita rules; with 2026 reductions, many with taxable income up to BRL 60,000/year may have no annual IRPF due after the annual reduction table.

Sources

Change history

    • Brackets updated

    Refreshed for 2026 — `verified`, `data_year`, PIT bracket floors, `dividend_withholding_rate`, `social_security_cap_annual`, `treaty_count`, sources, and prose (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) (https://www.gov.br/previdencia/pt-br/assuntos/rpps/documentos/PortariaInterministerialMPSMF13de9dejaneirode2026.pdf) (https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/receita-federal-orienta-sobre-recolhimento-do-imposto-retido-na-fonte-sobre-lucros-e-dividendos) Source

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