Branch vs Subsidiary in Brazil: How a Foreign Company Is Taxed
Branch or subsidiary in Brazil? Both pay ~34% IRPJ+CSLL. The real differences: federal authorization, liability, and the 2026 tax on profit remittances.
17 articles
Brazil Real Estate Taxes for Non-Residents: Buying, Owning, Renting and Selling Property
A practical 2026 tax map for non-residents who buy, own, rent or sell Brazilian real estate: CPF/CNPJ, ITBI, IPTU, 15% rent withholding and capital gains.
Rental Income From Brazilian Property as a Non-Resident: the 15% Tax, Who Pays It and How
Non-residents pay a flat 15% withholding tax on Brazilian rental income (25% from tax havens). What can be deducted, who remits the DARF and common traps.
US–Brazil Tax Treaty: There Isn't One — What Actually Protects You From Double Taxation
The US and Brazil have no income tax treaty. What protects you: reciprocity credits, the US foreign tax credit, and the 2018 totalization agreement.
Brazil Tax and Customs Questions: Answers for Foreign Companies
Answers to common Brazil tax and customs questions for foreign companies: corporate tax, imports, withholding, IBS/CBS, ICMS, ISS and compliance.
Digital Nomad Taxes in Brazil: The Visa Doesn't Shield Your Foreign Income (2026)
Brazil's digital nomad visa (VITEM XIV) vs the 183-day tax rule: when your foreign salary becomes taxable, carnê-leão, 2026 rates and how to plan the year.
Tax Residency in Brazil: How the 183-Day Rule Really Works (2026)
When a foreigner becomes a Brazilian tax resident: the 183-day rule, the 12-month window, what changes on day 184, and how to exit residency cleanly.
Capital Gains Tax in Brazil for Non-Residents: Rates, Withholding and Who Pays
How Brazil taxes a non-resident's capital gain on selling Brazilian assets or shares: progressive 15%–22.5% rates, 25% for tax havens, and who must withhold.
Income Tax in Brazil for Foreigners: Residency, Rates and What You Owe (2026)
Income tax in Brazil for foreigners in 2026: the 183-day residency rule, resident vs non-resident rates, the new R$5,000 exemption and the US no-treaty trap.
Employee vs PJ Contractor in Brazil: Hiring Models and the Pejotização Risk
Hiring in Brazil: CLT employee vs 'PJ' contractor — the cost gap, the pejotização reclassification risk, and the pending STF ruling (Theme 1.389).
IOF in Brazil: How the Financial Transactions Tax Affects Cross-Border Operations
Brazil's IOF on FX, cross-border loans and remittances: the 2025 rate changes, the 0% carve-outs for dividends, and why to verify it per transaction.
Registering Foreign Investment and Repatriating Profit from Brazil
Why foreign capital must be registered with Brazil's Central Bank (SCE-IED) and how that registration governs dividend remittances and capital repatriation.
Setting Up a Company in Brazil: Ltda vs S.A. for Foreign Investors
Brazil's two main company types — Limitada (Ltda) vs Sociedade Anônima (S.A.) — how they differ and what a foreign investor should weigh before incorporating.
Can a Foreign-Owned Company Use Simples Nacional in Brazil?
Why Brazil's simplified Simples Nacional regime is generally off-limits to companies with a partner domiciled abroad or that are a branch of a foreign company.
SUDAM and SUDENE: Brazil's Regional Tax Incentives for the Amazon and Northeast
How approved projects in Brazil's North and Northeast can cut their corporate income tax (IRPJ) by up to 75% under the SUDAM and SUDENE regional incentive regimes.
Taxes in Brazil: The Complete Guide for Foreign Companies
A practical guide to Brazil's main federal, state and municipal taxes for foreign companies, investors and finance teams.
Brazilian Taxes in 2026: A Primer for Foreign Companies
Brazil's tax system is layered, federal and in transition. Here is what foreign finance leaders need to map before operating or expanding.