Americas · BRL
Brazil
Reviewed 2026-06-21
Top income tax
27.5%
Self-employed SS
Yes
VAT
17%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
56
/ 100
Tax efficiency35
Ease to enter77
Ease to exit65
Cost of living85
Internet50
English25
Brazil taxes residents on worldwide income through a progressive personal income tax that tops out at 27.5%, and anyone present 183 days within a 12-month window becomes tax resident. There is no wealth tax and dividends from Brazilian companies are tax free in the hands of resident shareholders, but social security is mandatory for the self-employed and the indirect tax system is famously complex with overlapping federal, state, and municipal levies now being phased into a new VAT. A digital nomad visa (VITEM XIV) is available for remote workers earning at least 1,500 USD per month, though English proficiency is low and company setup remains bureaucratic.
Personal income tax
Income tax structureProgressive
Top income tax rate27.5%
Entry income tax rate7.5%
Top rate threshold$10,400
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate14%
Employer SS rate20%
Indirect & other taxes
VAT standard rate17%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate8%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate34%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,500
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed219.78 Mbps
English proficiencyLow
Civil liberties72
Sources
- PwC Worldwide Tax Summaries — Brazil Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Brazil Individual Other Taxes (social security, capital gains, ITCMD, wealth)
- PwC Worldwide Tax Summaries — Brazil Corporate Taxes on Corporate Income (IRPJ, surcharge, CSLL)
- EF English Proficiency Index 2025 — Brazil low band
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.