Personal Tax in Brazil

Overview by
Tax Base For Residents and Non-Residents
Are considered as fiscal residents: foreigners who are naturalized, who have a permanent visa or a temporary visa with a local work contract or who live in Brazil for at least 183 days in the year. These residents are taxed on their worldwide income, unless there is a bilateral agreement on double taxation. Non-residents are liable for a 25% tax on their wages earned in Brazil and 15% on their other income.

Tax Rate

Progressive rate from 0% to a maximum of 27.5% for income exceeding BRL 44,918
Up to BRL 17,275 0%
BRL 17,276 - 25,800 7.5%
BRL 25,801 - 34,400 15%
BRL 34,401 - 44,917 22.5%
Over BRL 44,918 27.5%
Allowable Deductions and Tax Credit
Social security contributions, voluntary contributions to a private pension scheme (up to 12% of salary), professional travel expenses, pensions paid by order of a court, a deduction of 123 BRL per dependant per month, as well as BRL 2,374 in annual educational expenses. Some donations are also allowable for deductions or tax credit.
Special Expatriate Tax Regime
No special regime for residents.
Capital Tax Rate
No capital tax.

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