Brazil
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- Top marginal rate 27.5%. From 2026 (Law 15.270/2025) annual income above R$600k is subject to a minimum income tax rising to 10% at R$1.2m — a minimum-tax floor, not a marginal rate, so it is not added.
- Brazil has no national VAT: 17% is a typical state ICMS rate (it varies by state and product), stacked with federal IPI and PIS/COFINS for a combined ~17-25% effective burden. A consumption-tax reform to IBS (state/municipal) + CBS (federal) entered its transition in 2026 and phases in through 2033.
Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16
Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.
At a glance
Latin America's largest economy with a 2022 digital-nomad visa, employer work visas, and family or investment residence routes.
Best for
Remote workers (nomad visa), employer-sponsored professionals, investors, and students.
Who this may not suit
People who want light-touch bureaucracy or to work without Portuguese — registration is document-heavy and English is limited outside international workplaces.
Main routes in
Key trade-offs
- Portuguese-language ability strongly affects work and daily life.
- Bureaucracy (CPF, Federal Police registration) can be slow.
- Regional differences in cost and safety are large.
First steps
- 1 Choose your route and apply at a Brazilian consulate.
- 2 After arrival, register with the Federal Police within 90 days.
- 3 Get a CPF (tax ID) for banking and contracts.
- 4 Arrange health cover (private, or SUS where eligible).
What changes often
- · Investor and digital-nomad visa financial criteria
- · CPF, RNM and Federal Police registration procedures
- · Tax-residency triggers and worldwide-income reporting
Visa categories and rules change — confirm on the Brazilian foreign ministry (Itamaraty) and Federal Police. Ministry of Foreign Affairs (Itamaraty) ↗