Not a Latitax destination
Brazil
Residents are taxed on worldwide income including offshore funds and companies annually since 2024; leaving requires a formal definitive-exit declaration or you stay tax resident for 12 more months, and the 2022 UK treaty is signed but GOV.UK still shows it not in force.
Income tax, top rate
Secondary27.5%
From 2026 a minimum tax of up to 10% applies to high annual income (above BRL 600,000), and dividends above BRL 50,000 a month from one company bear 10% withholding.
Source: PwC Worldwide Tax Summaries - Brazil · checked 2026-09-29Capital gains
Secondary15-22.5%
Progressive by size of gain; offshore investments and controlled entities taxed at 15% under Law 14.754/2023.
Source: PwC Worldwide Tax Summaries - Brazil · checked 2026-09-29Corporate
Secondary34% (IRPJ 25% + CSLL 9%)
Source: PwC Worldwide Tax Summaries - Brazil · checked 2026-09-29Inheritance
SecondaryUp to 8% (state ITCMD)
Set by each state; the 2023 reform makes it mandatorily progressive.
Source: PwC Worldwide Tax Summaries - Brazil · checked 2026-09-29Wealth tax
SecondaryNone
Provided for in the constitution but never enacted.
Source: PwC Worldwide Tax Summaries - Brazil · checked 2026-09-29VAT
UnverifiedICMS 17-23% + PIS/COFINS
Several consumption taxes; the dual IBS/CBS VAT is being phased in 2026-2033. Single headline rate not confirmed.
Source: PwC Worldwide Tax Summaries - Brazil · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Brazilsecondary · checked 2026-09-29
- s2GOV.UK - Brazil tax treatiesprimary · checked 2026-09-29