Brazil tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Brazil tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Brazil | 27.5% | 22.5% | 10%* | 22.5% | 27.5% | 22.5% |
* Provisional — not yet verified by the Sovereign engine. dividends: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Brazil profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Brazil?
The top rate on a salary is 27.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 27.5% above BRL 55,976.
How are capital gains taxed in Brazil?
The top rate on a long-term capital gain is 22.5%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Brazil?
The top rate is 10% (provisional) on dividends and 22.5% on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 27.5%.
How is crypto taxed in Brazil?
Brazil taxes a gain on crypto assets as a capital gain, at up to 22.5%.
Does Brazil tax foreign income?
Yes. Brazil taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Brazil have a wealth tax?
No. Brazil has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Brazil have an exit tax for individuals?
No. In our model Brazil does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Brazil have?
Our profiles list one regime: Digital Nomad Visa (VITEM XIV) (up to 2 years) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Brazil?
The Brazil day test (184 days in up to 12 months for temporary-visa entrants): 184 days in up to 12 months can establish residence with a temporary visa. Visa status, work, permanent home, departure filings and the authority's reset of a failed 12-month count need separate facts. The source does not specify how part-days count.
Residence decides whether Brazil taxes you on these rates. See the Brazil day-count test and count your own days.
Sources
The Brazil profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- RFB — annual income-year 2025 table · official, retrieved 2026-11-11
- RFB — annual income-year 2026 table · official, retrieved 2026-11-11
- RFB — general capital gains · official, retrieved 2026-11-11
- eSocial — employee contributions 2025 · official, retrieved 2026-11-11
- eSocial — employee contributions 2026 · official, retrieved 2026-11-11
- RFB — official pension deductions · official, retrieved 2026-11-11
- CNIG Resolution 45/2021 — immigration permission · official, retrieved 2026-11-11
- RFB — resident and nonresident rules · official, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Brazil with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Brazil side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Belize, Chile, Colombia, Costa Rica, Ecuador, Guatemala.