🇧🇷 Brazil
BR / BRA #5
Nomad Score
60.0
Cities
57
Region
Union of South American Nations,
Latin America,
G20,
BRICS,
Lusophone,
Amazon Basin,
Digital Nomad Hubs,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
South America,
Americas,
South America,
Emerging Markets,
Developing Countries
Currency
BRL
🇧🇷 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.
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.
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
Crypto Rules
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BRL 0 | and above | 34.0% | -- |
Personal income
| 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 (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Simples Nacional
Simplified tax regime for micro and small businesses, combining federal, state,... |
Flat rate | 4.0% | -- | Active |
🏠 TAX RESIDENCY
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.
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.
CFC rules apply to Brazilian residents controlling foreign entities.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
📚 SOURCES
-
PwC Brazil
(accessed Mar 23, 2026)
PIT 0-27.5%, CIT 34% effective
🔗 RELATED
🧭 CONTINUE EXPLORING BRAZIL