Moving to Brazil: taxes, residence and life
How to become tax resident in Brazil: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Brazil the top income tax rate is 27.5%, dividends are taxed at up to 10% and companies pay 34% corporate tax.
How to move and become tax resident
You can become tax resident in Brazil from arrival once you take up residence (Permanent visa/residence: resident from arrival; temporary visa: from day 184 in 12 months). The typical route is Investor residence (VITEM IX/real estate) or digital nomad: R$500k in a Brazilian company (R$150k innovation) or R$1m real estate (R$700k N/NE); digital nomad US$1.5k/mo There are 6 open residence programmes in Brazil — see the list below.
Living there
São Paulo has a humid subtropical climate with winter highs around 22.8 °C and summer highs around 29.7 °C.
Key facts
| Top income tax | 27.5% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 34% |
| Fiscale woonplaats | vanaf aankomst — Permanent visa/residence: resident from arrival; temporary visa: from day 184 in 12 months |
| Gebruikelijke verblijfsroute | Investor residence (VITEM IX/real estate) or digital nomad — R$500k in a Brazilian company (R$150k innovation) or R$1m real estate (R$700k N/NE); digital nomad US$1.5k/mo |
| Klimaattype | humid subtropical · 22.8° / 29.7° (São Paulo) |
Residence programmes in Brazil
- Investor Residence - Business Investment (VITEM IX) — Investering CHF 21'800 · open · 2026-10
- Investor Residence - Real Estate — Investering CHF 101'500 · open · 2026-10
- Digital Nomad Visa (VITEM XIV) — Inkomen / jr CHF 14'400 · open · 2026-10
- Retiree Residence — Inkomen / jr CHF 19'200 · open · 2026-10
- Family Reunion Residence — family · open · 2026-10
- Work Residence (Employment) — employment · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Brazil to become tax resident?
vanaf aankomst. Permanent visa/residence: resident from arrival; temporary visa: from day 184 in 12 months Worldwide; offshore funds/entities taxed annually (Law 14.754)
How much tax will I pay in Brazil?
In Brazil the top income tax rate is 27.5%, dividends are taxed at up to 10% and companies pay 34% corporate tax.
Which residence programmes does Brazil offer?
Investor Residence - Business Investment (VITEM IX) (CHF 21'800); Investor Residence - Real Estate (CHF 101'500); Digital Nomad Visa (VITEM XIV); Retiree Residence; Family Reunion Residence
What is the usual way to move to Brazil?
Investor residence (VITEM IX/real estate) or digital nomad. R$500k in a Brazilian company (R$150k innovation) or R$1m real estate (R$700k N/NE); digital nomad US$1.5k/mo
Compare with nearby countries
Argentina · Belize · Bolivia · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador · Guatemala
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.