Santos

Salary from a foreign employer or fees from foreign clients

Taxed0%–27.5% progressive (2026 monthly table); taxable income up to R$5,000 a month is tax-free

Once you are resident, salary from a foreign employer and fees from foreign clients are taxable whether or not you bring the money to Brazil. You pay monthly through carnê-leão by the last business day of the following month, using the monthly table (7.5% from R$2,428.81 of monthly taxable income up to 27.5% above R$4,664.68), and settle the year in the annual return. From January 2026 a reduction cancels the tax on taxable income up to R$5,000 a month (R$60,000 a year) and tapers to nothing at R$7,350 a month (R$88,200 a year). Foreign pay received before you become resident is not taxed. Tax paid abroad is credited only under a tax treaty or reciprocity; the Receita Federal accepts reciprocity for the US, the UK and Germany without further proof. INSS social security for the self-employed is 20% on the normal plan, or 11% of the minimum wage on the simplified plan (which excludes length-of-service retirement); whether a foreigner paid only from abroad must enrol was not verified. Invoicing through a Brazilian company is a different set-up, and for VITEM XIV holders it may clash with the visa's ban on work for a Brazilian employer.

On the nomad visa

The VITEM XIV digital nomad visa (RN 45/2021) carries no tax regime of its own. It is a temporary visa for people working for a foreign employer or foreign clients with no paid work for an employer in Brazil, so the temporary-visa rule applies: you are non-resident, and your foreign pay is not taxed in Brazil, until the day you complete 184 days in Brazil within 12 months. From that day your worldwide income is taxed like any resident's, through monthly carnê-leão and the annual return. The visa gives up to one year of residence and can be renewed, so someone who uses it fully will normally become tax resident.

Dividends, interest, gains, rent and pensions from abroad

Taxed15% flat on foreign interest, dividends and investment gains; foreign rent and pensions at 0%–27.5%; gains on other foreign assets 15%–22.5%

Since 2024 (Lei 14.754/2023), residents report income from foreign financial investments (bank interest, bonds, funds, shares, crypto, dividends from companies they do not control, and gains on selling them, including currency gains) in the annual return and pay a flat 15% with no deductions and no small-sale exemption. Losses offset gains in the same year and can be carried forward. Profits of a foreign company you control are taxed at 15% each 31 December, distributed or not, if it sits in a low-tax jurisdiction or earns under 60% active income; otherwise when distributed. Foreign trusts are looked through to the settlor or beneficiary. Foreign rent and foreign pensions go through monthly carnê-leão at progressive rates. Gains on other foreign assets, such as property abroad, pay 15% on gains up to R$5,000,000, rising in steps to 22.5% above R$30,000,000. Exchange gains on non-interest-bearing foreign current accounts are exempt. From calendar 2026, anyone whose total income, including exempt and foreign income, exceeds R$600,000 a year owes a minimum tax rising to 10% at R$1,200,000, with income tax already paid (including the 15%) credited. Dividends above R$50,000 a month from one Brazilian company now have 10% withheld.

Net wealth and inheritance

No wealth taxInheritance tax applies

Brazil has no wealth tax. A federal tax on large fortunes is written into the 1988 Constitution but needs a complementary law that has never been passed; the Supreme Court ruled on Congress's failure to act in November 2025 (ADO 55), and no such law was found as of October 2026. Inheritance and gift tax (ITCMD) is a state tax with progressive rates, capped at 8% by the Senate; each state sets its own rates and exemptions. Under Lei Complementar 227/2026, the state where you are domiciled can tax gifts and inheritances you receive from someone living abroad, including assets located abroad, and if you die domiciled in Brazil your state taxes your movable assets wherever they are; property in Brazil is taxed by the state where it lies. Cities charge annual IPTU on urban property and ITBI when you buy property, at rates each city sets. Residents must list their foreign assets in the annual return.

Tax resident after

183 days a year

Top income tax rate

27.5%

When you become tax resident

On a temporary visa without a Brazilian job (including the VITEM XIV nomad visa) or as a visitor, you become tax resident on the day you complete 184 days in Brazil, consecutive or not, within a period of up to 12 months, so more than 183 days. Until then you are non-resident and income from abroad is not taxed in Brazil. If you do not reach 184 days within 12 months, a new 12-month count starts at your next entry. You are resident from the day you arrive if you come with a permanent visa or a temporary visa to work for a Brazilian employer, and from the day you obtain one of these if that happens before day 184. Anyone who lives in Brazil permanently is resident. Leaving does not end residence by itself: you remain resident for the first 12 months of absence unless you file the Comunicação or Declaração de Saída Definitiva do País.

Top income tax rate

27.5% on monthly taxable income above R$4,664.68 (R$55,976.16 a year), unchanged for 2026; the new reduction only helps incomes up to R$7,350 a month. Income tax is federal only; states and cities do not levy it. From calendar 2026, people with total income above R$600,000 a year also owe a minimum tax whose rate rises linearly to 10% at R$1,200,000, after credit for income tax already paid; it mainly reaches lightly taxed income such as dividends and exempt investments.