Brazil
South America · BR · 34 treaties
What are Brazil's main tax rates?
Brazil's top personal income tax rate is 27.5%. The corporate tax rate is 25%, and capital gains are taxed at 15%.
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 |
Common questions
- What is the standard VAT rate in Brazil?
- The standard VAT rate in Brazil is 17%.
- How long does it take to become a tax resident in Brazil?
- It takes 183 days to establish tax residency in Brazil.
- Does Brazil have a dividend withholding tax?
- Yes, Brazil has a dividend withholding tax of 10%.
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)
Tax treaty network (37)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Argentina | 15% | 15% | 15% |
| Austria | 15% | 15% | 25% |
| Belgium | 15% | 15% | 20% |
| Canada | 15% | 15% | 25% |
| Chile | 15% | 15% | 15% |
| China | 15% | 15% | 25% |
| Czechia | 15% | 15% | 25% |
| Denmark | 25% | 15% | 25% |
| Ecuador | 15% | 15% | 25% |
| Finland | 10% | 15% | 25% |
| France | 15% | 15% | 25% |
| Hungary | 15% | 15% | 25% |
| India | 15% | 15% | 25% |
| Israel | 15% | 15% | 15% |
| Italy | 15% | 15% | 25% |
| Japan | 12.5% | 12.5% | 25% |
| South Korea | 15% | 15% | 25% |
| Luxembourg | 25% | 15% | 25% |
| Mexico | 15% | 15% | 15% |
| Netherlands | 15% | 15% | 25% |
| Norway | 15% | 15% | 25% |
| Peru | 15% | 15% | 15% |
| Philippines | 25% | 15% | 25% |
| Portugal | 15% | 15% | 15% |
| Russia | 15% | 15% | 15% |
| Singapore | 15% | 15% | 15% |
| Slovakia | 15% | 15% | 25% |
| South Africa | 15% | 15% | 15% |
| Spain | 15% | 15% | 15% |
| Sweden | 25% | 25% | 25% |
| Switzerland | 15% | 15% | 15% |
| Trinidad and Tobago | 15% | 15% | 15% |
| Turkey | 15% | 15% | 15% |
| Ukraine | 15% | 15% | 15% |
| United Arab Emirates | 15% | 15% | 15% |
| Uruguay | 15% | 15% | 15% |
| Venezuela | 15% | 15% | 15% |