Brazil
South America · BR · 34 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 17% |
| Personal income (top rate) | 27.5% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Digital Nomad Visa (VITEM XIV) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Proposed |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- permanent visa / residence authorization for an indefinite period
- temporary visa with employment relationship in Brazil
- more than 183 days in Brazil within any 12-month period (consecutive or not)
- Brazilian national who returns after non-resident status with definite intention on arrival
- departure without filing the Communication of Definitive Departure (resident for first 12 consecutive months of absence)
Leaving is not purely day-count based because Brazil requires a formal departure process (Communication of Definitive Departure and Final Departure Return) to end residency cleanly. If that filing is missed, the individual is treated as resident for the first 12 months after departure and can remain taxed on worldwide income during that period.
Source: OECD (Brazil tax residency information provided by the Brazilian tax authority)