Brazil Tax & Investment Guides
16 guides covering Brazilian taxation, personal income tax (IRPF 0–27,5%), corporate tax (IRPJ 15% + CSLL 9%), ICMS/IPI/ISS indirect taxes, ITCMD inheritance tax, INSS social security, and cross-border investment rules.
Personal Tax & Residency
IRPF 0–27.5%, filing, residency rules, and cross-border
Brazil Cross-Border Tax Guide (183-Day Rule, Worldwide Income, DTA Network, PF Withdrawal 2026)
Brazil cross-border taxation for 2026 — the 183-day rule for tax residency, residency starting from entry with intent to stay, foreign income taxed progressively (worldwide income principle), the DTA network of 30+ treaties, and the PF withdrawal for foreign pensions. Rates and rules in BRL.
Brazil Personal Tax Guide 2026 — IRPF Rates, Deductions & Filing (Imposto de Renda)
Brazilian personal income tax (IRPF) for 2026: progressive rates 0-27.5%, monthly and annual filing, allowable deductions, and Carnê-Leão for self-employed. Includes worked example.
Brazil Tax Filing Guide (IRPF, Carnê-Leão, DIRPF, Gov.br, Malha Fina 2026)
Brazil individual income tax (IRPF) filing for 2026 — the annual IRPF return due between April and May, the monthly carnê-leão (monthly tax payment) for certain income types, the DIRPF online filing through gov.br (the federal government portal), the pre-filled return (declaração pré-preenchida), the malha fina (the tax audit review process), and the late filing fine. Rates and rules in BRL.
Brazil Tax Residency Guide (183-Day Rule, Visa Types, Exit Declaration 2026)
Brazil tax residency rules for 2026 — the 183-day physical presence test, the permanent visa residency from day 1, the temporary visa residency after 183 days, the tax resident status from day 1 with a permanent visa, and the annual exit declaration (Comunicação de Saída Definitiva). Rules in BRL.
VAT & Indirect Tax
ICMS, IPI, ISS, PIS/COFINS complex system
Business & Corporate Tax
IRPJ/CSLL 34%, Lucro Presumido, Simples Nacional, and business registration
Brazil Business Registration Guide (CNPJ, MEI, EI, LTDA, S.A., Simples Nacional 2026)
Brazil business registration for 2026 — the CNPJ registration, the MEI (Microempreendedor Individual), the EI (Empresário Individual), the LTDA (Sociedade Limitada), the S.A. (Sociedade Anônima), the Simples Nacional tax regime, and the Junta Comercial registration process. Steps and costs in BRL.
Brasil Guia de Imposto de Renda Pessoa Jurídica 2026 — IRPJ/CSLL ~34%
Guia completo do imposto corporativo brasileiro 2026. IRPJ 15% + adicional 10% + CSLL 9% = ~34% efetivo. Lucro Presumido, Simples Nacional, Lei do Bem (R&D), planejamento tributário.
Investment & Savings
CGT 15–22.5%, crypto, investment income, and dividends
Brasil Guia de Ganho de Capital 2026 — CGT 15–22,5%, Ações, Imóveis
Guia completo do ganho de capital no Brasil 2026. Alíquotas progressivas 15/17,5/20/22,5%, vendas de ações acima de R$ 20k/mês, day trade 15%, isenção até R$ 20k/mês, cálculo do ganho líquido.
Brazil Crypto Tax Guide (Capital Gains 15-22.5%, R$ 35k Threshold, RFB Reporting 2026)
Brazil cryptocurrency taxation for 2026 — crypto gains taxed as capital gains at 15% to 22.5% on monthly sales exceeding R$ 35,000, crypto exchanges must report all transactions to the RFB (Receita Federal do Brasil), crypto classified as 'goods' (mercadoria) for tax purposes, and mining income treated as self-employment income. Rates and rules in BRL.
Brasil Guia de Rendimentos de Investimentos 2026 — Dividendos, JCP, Renda Fixa
Guia completo da tributação de rendimentos de investimentos no Brasil 2026. Dividendos isentos, JCP 15%, renda fixa com alíquotas regressivas (22,5% a 15%), CDI, Selic, Fundos de Investimento.
Property & Wealth Tax
IPTU, ITBI, ITCMD, no net wealth tax
Brasil Guia de ITCMD 2026 — Imposto sobre Herança e Doação (2–8%)
Guia completo do ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) no Brasil 2026. Alíquotas estaduais de 2% a 8%, progressividade em SP (2–4%) e RJ (4–8%), isenções, planejamento sucessório, ausência de imposto federal sobre herança.
Brasil Guia de IPTU, ITBI, ITR 2026 — Tributação Imobiliária
Guia completo da tributação imobiliária no Brasil 2026. IPTU (municipal 0,3–1,5%), ITBI (municipal 2–5%), ITR (rural), ganho de capital na venda de imóveis (15–22,5%).
Brazil Rental Income Guide (IRPF Progressive Rates, 15% Simplified Deduction, IRRF Withholding 2026)
Brazil rental income taxation for 2026 — rental income taxed at the progressive IRPF rates of 0% to 27.5%, the 15% simplified expense deduction (dedução padrão), the withholding tax (IRRF) on the rental payments made by individuals, and the monthly carnê-leão payment requirement. Rates and rules in BRL.
Brasil Guia de Imposto sobre Grandes Fortunas 2026 — IGF e Tributação Patrimonial
Guia completo sobre a tributação de grandes fortunas no Brasil 2026. Brasil não possui imposto anual sobre riqueza (IGF proposto mas não implementado). ITCMD como imposto de transferência de riqueza, IPTU/ITR como impostos de posse, debate político sobre IGF.
Employment & Social Charges
INSS, FGTS, 13º salário, and pension
Brazil Pension Guide (INSS, RGPS, RPPS, PGBL, VGBL 2026)
Brazil pension system for 2026 — the INSS (RGPS) public social security for private-sector workers, the Regime Próprio for public servants, and the Previdência Complementar (private pensions: PGBL and VGBL). Contribution rules, eligibility, and the PGBL tax deduction of 12% of gross income in BRL.
Brazil Social Contributions Guide (INSS, FGTS, RAT 2026)
Brazil mandatory social contributions for 2026 — INSS employee rates of 7.5% to 14% on progressive brackets up to R$ 14,xxx, employer INSS at 20% on payroll, FGTS at 8% paid by employer, and RAT (Risk Rating for Workplace Accidents) at 1% to 3%. Rates and calculations in BRL.
Tools & Calculators
Brazil Salary Calculator
Salário líquido 2026, INSS + IRPF
Brazil VAT Calculator
ICMS, IPI, ISS, PIS/COFINS
Brazil Corporate Tax Calculator
IRPJ, CSLL, Lucro Presumido, Simples Nacional
Brazil Capital Gains Calculator
IRPF sobre ganhos em investimentos
Brazil Property Tax Calculator
IPTU, ITBI, ITCMD
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool