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Brazil
Latin America
Lucky Nomads World Index
66.36 / 100
Global rank
=99
Corporate tax
34%
Personal tax
27.5%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.2 / 10
- Affordability Index7.5 / 10
- Entry Ease Index5.8 / 10
- Tax Freedom Index5.6 / 10
- WiFi Index8.7 / 10
- Admin Ease Index5.7 / 10
- Healthcare Index7.8 / 10
- City Comfort Index7.8 / 10
- WeatherComfort Index6.7 / 10
- Banking Index6.9 / 10
- GeoStability Index6.5 / 10
- Justice & Order Index5.6 / 10
- Quality of Life Index7.2 / 10
- Open Society Index7.2 / 10
- Flight Index4.6 / 10
- Environmental Quality Index8.0 / 10
- English Index4.9 / 10
- Wealth Protection Index7.1 / 10
- AI Access Index8.0 / 10
- Economic Openness Index5.6 / 10
- Market Depth Index7.7 / 10
- ClimateShield Index7.3 / 10
Country snapshot
- Capital
- Brasília
- Population (approx.)
- 213,400,000
- Area (km²)
- 8,515,767 km²
- Currency code (ISO 4217)
- BRL
- Currency name
- Brazilian real
- Main airport IATA code
- GRU
- Airport name
- São Paulo–Guarulhos International Airport
General facts
- Minimum monthly cost
- From $1,170/month
- Main languages
- Portuguese
- Jurisdiction type
- Country
- Region
- Latin America
- Web TLD
- .br
- Phone calling code
- +55
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 34%Very highWorldwide
- Marginal PIT (personal income tax)
- 27.5%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Brazilian-source dividends to resident individuals are exempt up to per month per legal entity since Lei 15.270/2025 (effective 2026), with 10 percent withholding above the cap. Foreign dividends paid to non-residents subject to 10 percent withholding from 2026. QDMTT Pillar Two enacted via Lei Complementar 214/2025 effective 2025 for MNE groups above EUR 750M consolidated revenue.
Combined headline 34 percent (15 percent IRPJ plus 10 percent surcharge on quarterly profit above plus 9 percent CSLL, raised to 12 percent for financial institutions). PIS and COFINS apply on gross revenue under cumulative or non-cumulative regime. Foreign-shareholder structures generally use Lucro Presumido (CA cap ).
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of resident individuals (residence triggered at 183 days physical presence over a 12-month rolling window). Carnê-leão monthly self-assessment applies to income paid by foreign sources. Lei 15.270/2025 introduces an annual minimum personal income tax (IRPFM) of 0 to 10 percent on total income above , full 10 percent at and above.
Progressive 0 to 27.5 percent, top rate reached from annually (approximately USD 11,000), one of the lowest top-rate thresholds globally. Lei 15.270/2025 effective 2026 introduces full exemption up to per month and a regressive discount up to per month. No special tax regime for new residents, expats, or HNWI. No NHR, non-dom, lump-sum, or flat tax equivalent.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Simples Nacional Unified Simplified Tax Regime
AvailableOptional unified tax regime for Brazilian micro and small companies (ME and EPP) with annual gross revenue up to BRL 4.8 million.
Lucro Presumido Presumed Profit Method
AvailableOptional simplified corporate income tax method available to Brazilian companies with annual gross revenue up to BRL 78 million.
Zona Franca de Manaus (Manaus Free Trade Zone)
AvailableIndustrial free trade zone covering Manaus and adjacent municipalities in the Amazonas state, established by Decreto-Lei 288/1967.
For individuals
Dividends Exemption for Resident Individuals (Lei 9.249/1995, reformed by Lei 15.270/2025)
Available, reform scheduledExemption from individual income tax (IRPF) on dividends and profit distributions paid by Brazilian legal entities to resident individuals.
MEI Microempreendedor Individual
AvailableSimplified flat-fee tax regime for solo micro-entrepreneurs (individual sole-traders) with annual gross revenue up to BRL 81,000 (BRL 251,600 for…
You either qualify for Brazil's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Brazil. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Brazil lists several residency and mobility routes across residence by investment, work (employer sponsored), retirement routes, family and dependant routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Residence by investment
2 programmesCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Residence Authorization for Investment in Brazilian Legal Entity
- Available
Residence Authorization for Real Estate Investment
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Temporary Work Visa (VITEM V)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retirement and Passive Income Visa (VITEM XIV)
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
Family Reunion Visa (VITEM XI)
- Available
Mercosur Residence Agreement
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Digital Nomad Visa (VITEM XIV)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Brazil.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- WiFi Index8.7 / 10High-quality connectivity for remote work
- Environmental Quality Index8.0 / 10Strong environmental quality index
- AI Access Index8.0 / 10Strong ai access index
Weakest dimensions
- SafetyShield Index4.2 / 10
- Flight Index4.6 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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