Brazil

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency
BRL
Region
South America
Local time
UTC-3
America/Sao Paulo

Economy

Population
212.00M
GDP (current US$)
$2.19T
GDP per capita
$10,311

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax
34%
ICMS (state)
17–23%
by state
Top individual income tax
27.5%
Capital-gains tax
15–22.5%
  • 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. 1 Choose your route and apply at a Brazilian consulate.
  2. 2 After arrival, register with the Federal Police within 90 days.
  3. 3 Get a CPF (tax ID) for banking and contracts.
  4. 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) ↗

Living

Work

Immigration & Mobility

Education

Business

Company Registration
Entity types, registration process, required documents, costs, and official registries.
Business Banking
Opening business and personal bank accounts, remote options, required documents, and fees.
Investment
Foreign investment rules, incentives, investment promotion agencies, and restricted sectors.
Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Trademark & IP
Trademark registration, patents, copyright, official IP offices, and filing costs.
Compliance
Corporate, tax, employment, data-protection, AML/KYC, trade and AI compliance — official regulators and registries.
Corporate Compliance
Annual filings, registered-agent and beneficial-ownership obligations, and the official company registry.
Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
Employment Compliance
Mandatory contracts, payroll and social-insurance registration, and the official labor authority.
Privacy & Data Protection
The country's own data-protection regime, registration duties, and its official supervisory authority.
AML & KYC
Anti-money-laundering and customer-due-diligence obligations, regulated activities, and the official financial regulator.
Import & Export Compliance
Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority.
AI Regulations
The country's own AI governance approach, risk tiers, transparency duties, and its official authority.

Official Resources