[{"data":1,"prerenderedAt":1282},["ShallowReactive",2],{"compare-pair-mexico-vs-brazil":3,"compare-mexico-brazil":99},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":61,"flagB":62,"heroImage":63,"lastUpdated":64,"meta":65,"metaDescription":66,"metaTitle":67,"navigation":68,"path":69,"relatedCompares":70,"seo":77,"stem":78,"verdict":79,"winners":83,"__hash__":98},"compare\u002Fcompare\u002Fmexico-vs-brazil.md","Mexico vs Brazil taxes",[9,10,11],"North American supply-chain and nearshore operators","Founders who want one VAT rate and SAT digital invoicing","People who value no federal wealth or inheritance tax",[13,14,15],"Businesses that need the Brazilian consumer market","Residents who benefit from the 27.5% personal cap and 2026 monthly relief","Groups that can staff Brazilian compliance on purpose",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Mexico is a regular worldwide system for residents. Personal ISR runs from 1.92% to 35%. Companies generally pay 30% corporate income tax. Dividends commonly face a 10% withholding layer. Capital gains can be taxed up to 35%, with a special 10% rule on some qualifying listed-share sales. VAT is 16%, or 8% in designated border areas. There is no separate federal net wealth tax and no federal inheritance tax. SAT compliance, CFDI invoicing, payroll IMSS and INFONAVIT, and state payroll tax are the practical extras.",[20,24,25],{},"Brazil taxes residents on worldwide income with a 0% to 27.5% personal table. From 2026, a separate reduction can make tax zero on taxable monthly income up to BRL 5,000, phasing out by BRL 7,350. Companies usually combine IRPJ and CSLL into a 24% to 34%+ profit-tax burden, with Simples Nacional as a different regime for eligible small businesses. Individual capital gains on many assets are 15% to 22.5%. Dividend withholding is generally 10% under the 2026 rules. ITCMD inheritance and gift tax is state-set, up to 8%. There is no enacted annual net wealth tax.",[20,27,28],{},"The constraint is Brazil's consumption-tax reform plus the new dividend WHT, set against Mexico's 35% ISR and 16% VAT. Brazil's 2026 CBS 0.9% and IBS 0.1% figures are test-year rates, not the post-2033 unified VAT. ICMS, ISS, IPI, PIS and Cofins still apply during the transition. Mexico's VAT is one federal rate with a border variant. That simplicity is often worth more than Brazil's lower personal headline if the business is a cross-border operating company.",[20,30,31],{},"Choose Mexico for a 30% company, 16% VAT, SAT digital compliance and no federal death duty. Choose Brazil when the market is Brazilian and you can staff the layered federal, state and municipal calendar, including 10% dividend WHT and ITCMD. Residence can arise in Brazil after 184 days in a twelve-month period, so a casual split year is not a planning strategy.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Mexico","mexico","Brazil","brazil",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Dividend withholding","10%","10% under 2026 rules, with transition protection for some pre-2026 profits",{"label":48,"valueA":49,"valueB":50},"Inheritance \u002F gift","0% federal","ITCMD, state-set, up to 8%",[52,55,58],{"question":53,"answer":54},"Is Mexico or Brazil better for tax?","Mexico is usually simpler: 30% CIT, 16% VAT, and no federal wealth or inheritance tax. Brazil can be lighter on the 27.5% personal headline and some capital gains, but consumption reform and 10% dividend WHT add complexity.",{"question":56,"answer":57},"Are Brazilian dividends still tax-free?","Not generally from 2026. Domestic dividends above BRL 50,000 in a month from the same company to the same Brazilian-resident individual can face 10% withholding, and dividends sent abroad are generally subject to 10% withholding under the new rules.",{"question":59,"answer":60},"What is happening to Brazil's VAT?","2026 is a test year for CBS at 0.9% and IBS at 0.1% inside a transition through 2033. Those test-year figures are not the final unified VAT rate, and ICMS, ISS, IPI, PIS and Cofins still matter.","🇲🇽","🇧🇷","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Mexico vs Brazil tax comparison for 2026. Compare 35% ISR and 16% VAT with Brazil's 27.5% PIT, 10% dividend WHT, ITCMD and consumption-tax reform.","Mexico vs Brazil taxes (2026): ISR, dividends and VAT reform",true,"\u002Fcompare\u002Fmexico-vs-brazil",[71,74],{"title":72,"path":73},"Brazil vs Portugal","\u002Fcompare\u002Fbrazil-vs-portugal",{"title":75,"path":76},"Costa Rica vs Mexico","\u002Fcompare\u002Fcosta-rica-vs-mexico",{"title":7,"description":22},"compare\u002Fmexico-vs-brazil",[80,81,82],"Brazil's 27.5% personal top rate looks lighter than Mexico's 35% ISR, but Brazil is the more layered system: IRPJ and CSLL often produce a 24% to 34%+ company burden, and 2026 dividend withholding is generally 10%.","The non-rate constraint is Brazil's consumption-tax transition. 2026 is a CBS and IBS test year inside a reform that runs through 2033, on top of ICMS, ISS, IPI, PIS and Cofins. Mexico's consumption tax is simpler: 16% VAT, or 8% in designated border areas.","Choose Mexico if you want a single 30% company rate, 16% VAT and no federal wealth or inheritance tax, and you can live with 35% personal ISR plus SAT invoicing. Choose Brazil for the domestic market or a 27.5% personal cap, and budget dividend WHT, state ITCMD and a multi-year consumption reform.",[84,88,92,95],{"taxType":85,"winner":86,"note":87},"Personal income tax","B","Brazil's headline top rate is 27.5%, versus Mexico's 35% resident ISR scale from 1.92%.",{"taxType":89,"winner":90,"note":91},"Corporate tax","A","Mexico's federal corporate rate is 30%; Brazil's general IRPJ and CSLL combination is typically 24% to 34%+.",{"taxType":93,"winner":86,"note":94},"Capital gains tax","Brazil generally taxes individual asset gains at 15% to 22.5%; Mexico can tax gains up to 35%, although some listed-share sales can use a 10% final tax.",{"taxType":96,"winner":90,"note":97},"VAT \u002F consumption tax","Mexico's VAT is 16% (8% in designated border areas); Brazil is in a 2026 CBS\u002FIBS test year while legacy ICMS, ISS, IPI, PIS and Cofins still apply.","cq4jmzCQLZU_1gKUh_0C3qFfephLuNbr3q4pU6UU5GM",{"a":100,"b":674},{"index":101,"details":205},{"id":102,"title":103,"bestFor":104,"body":110,"country":36,"countryFacts":117,"countrySlug":37,"description":114,"excerpt":40,"extension":41,"faqs":123,"flag":61,"heroImage":40,"howItWorks":133,"lastUpdated":137,"meta":138,"metaDescription":139,"metaTitle":140,"navigation":68,"otherTaxes":141,"pageType":164,"path":165,"relatedFormations":166,"relatedGuides":167,"seo":168,"stem":169,"summaryCards":170,"taxBracketSections":183,"taxBrackets":184,"taxRates":185,"taxSlug":40,"taxType":40,"visas":196,"watchOut":200,"__hash__":204},"taxes\u002Fcountry\u002Fmexico\u002Findex.md","Taxes in Mexico",[105,106,107,108,109],"Expats","Founders","Investors","Holding companies","Cross-border businesses",{"type":17,"value":111,"toc":115},[112],[20,113,114],{},"Mexico is a regular tax country with a broad base. The useful planning questions are usually residence, source of income, withholding, VAT, payroll and whether a structure will trigger corporate tax, not whether tax exists at all.",{"title":33,"searchDepth":34,"depth":34,"links":116},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},"North America","MXN","60+","No","Compliant",[124,127,130],{"question":125,"answer":126},"Is Mexico a high-tax country?","Mexico is not a zero-tax jurisdiction. Resident individuals can reach a 35% top income tax rate, companies generally pay 30% corporate tax, and VAT is 16%, although Mexico does not have a separate net wealth tax or inheritance tax.",{"question":128,"answer":129},"Does Mexico have a wealth tax?","No. Mexico does not levy a general annual net wealth tax on individuals.",{"question":131,"answer":132},"What should founders check first in Mexico?","Founders should first model 30% corporate tax, dividend withholding, VAT, payroll and social security costs, permanent establishment risk and the monthly SAT compliance calendar.",[134,135,136],"Mexico is a full tax jurisdiction, not a territorial or zero-tax one. Resident individuals are generally taxed on worldwide income, while nonresidents are taxed on Mexican-source income only.","Companies generally face 30% corporate income tax, monthly provisional payments and an annual filing deadline in March. Dividends, interest, royalties and cross-border payments can add withholding tax exposure.","Mexico has no separate net wealth tax or inheritance tax, but 16% VAT, 8% border VAT in designated areas, payroll costs, social security, local property taxes and notarial charges still matter.","May 2026",{},"Mexico tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Mexico: income, wealth, corporate and dividend tax (2026)",[142,146,150,154,157,160],{"title":143,"slug":144,"icon":145},"Income tax","income-tax","💼",{"title":147,"slug":148,"icon":149},"Wealth tax","wealth-tax","💰",{"title":151,"slug":152,"icon":153},"Inheritance tax","inheritance-tax","🏛️",{"title":93,"slug":155,"icon":156},"capital-gains-tax","📈",{"title":89,"slug":158,"icon":159},"corporate-tax","🏢",{"title":161,"slug":162,"icon":163},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fmexico",[],[],{"title":103,"description":114},"country\u002Fmexico\u002Findex",[171,174,177,180],{"label":143,"value":172,"note":173},"1.92% - 35%","Progressive for residents",{"label":147,"value":175,"note":176},"0%","No net wealth tax",{"label":89,"value":178,"note":179},"30%","Federal CIT rate",{"label":93,"value":181,"note":182},"Up to 35%","Special 10% share rule",[],[],[186,188,189,190,191,192,193],{"label":143,"value":172,"badge":187},"Progressive",{"label":147,"value":175},{"label":151,"value":175},{"label":93,"value":181},{"label":89,"value":178},{"label":161,"value":45},{"label":194,"value":195},"VAT","16%",[197],{"title":198,"path":199,"icon":61},"Mexico Digital Nomad Visa","\u002Fvisas\u002Fmexico-digital-nomad-visa",[201,202,203],"Mexico is sensitive to tax residence, source of income and withholding mechanics. A move in or out of Mexico can change worldwide tax exposure quickly.","2026 compliance work still centers on CFDI invoicing, SAT reporting, digital platform withholding and payroll\u002Fsocial security administration.","The real cost of hiring is not just income tax. IMSS, INFONAVIT, state payroll tax and employer contributions can materially increase the payroll burden.","Db_1Z5mMj3Pm26XAU4TPK5CG5lYvuzxZ1u303x0tswc",{"income-tax":206,"corporate-tax":322,"capital-gains-tax":393,"dividend-tax":467,"wealth-tax":539,"inheritance-tax":605},{"id":207,"title":208,"bestFor":209,"body":212,"country":36,"countryFacts":219,"countrySlug":37,"description":216,"excerpt":40,"extension":41,"faqs":220,"flag":61,"heroImage":63,"howItWorks":230,"lastUpdated":137,"meta":234,"metaDescription":235,"metaTitle":236,"navigation":68,"otherTaxes":237,"pageType":243,"path":244,"relatedFormations":245,"relatedGuides":246,"seo":247,"stem":248,"summaryCards":249,"taxBracketSections":264,"taxBrackets":265,"taxRates":302,"taxSlug":144,"taxType":143,"visas":316,"watchOut":317,"__hash__":321},"taxes\u002Fcountry\u002Fmexico\u002Fincome-tax.md","Income tax in Mexico",[105,106,210,107,211],"Employees","Cross-border workers",{"type":17,"value":213,"toc":217},[214],[20,215,216],{},"Mexico income tax is driven by residence and source. Residents are taxed on worldwide income, nonresidents on Mexican-source income, and the practical planning work is usually withholding, payroll and filing compliance rather than the headline rate alone.",{"title":33,"searchDepth":34,"depth":34,"links":218},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[221,224,227],{"question":222,"answer":223},"What is the income tax rate in Mexico?","Mexico uses progressive personal income tax rates up to 35% for residents. Nonresidents are taxed only on Mexican-source income under separate rules.",{"question":225,"answer":226},"Do expats pay income tax in Mexico?","Often yes, if they become Mexican tax residents or earn Mexican-source income. The exact result depends on residence, source of income, treaty protection and withholding mechanics.",{"question":228,"answer":229},"Do employees in Mexico have to file a return?","Not always. Some salary-only taxpayers can be exempt from filing, but many people still need to review the 400,000 MXN threshold, employer withholding and any extra income sources.",[231,232,233],"Mexican tax residents are taxed on worldwide income under the ISR system. Wages, freelance income, business income, interest, rents and investment income can all fall inside the personal tax base.","Resident individual rates are progressive up to 35%. Nonresidents are taxed only on Mexican-source income, and employment income can face separate withholding rules rather than the resident table.","Salary withholding is only part of the picture. Employers also need to plan for social security, state payroll tax and payroll compliance, and lower-wage employees can benefit from the monthly employment subsidy if the statutory conditions are met.",{},"Mexico income tax guide for residents, expats and employees. See the 1.92% to 35% progressive ISR rates, nonresident rules, payroll costs and filing notes.","Mexico income tax: rates, residency and payroll rules (2026)",[238,239,240,241,242],{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"tax","\u002Fcountry\u002Fmexico\u002Fincome-tax",[],[],{"title":208,"description":216},"country\u002Fmexico\u002Fincome-tax",[250,252,256,260],{"label":85,"value":172,"note":251},"Resident progressive rates",{"label":253,"value":254,"note":255},"Highest bracket tax","35%","Top marginal ISR rate",{"label":257,"value":258,"note":259},"Tax return","Usually 30 April","Annual filing deadline",{"label":261,"value":262,"note":263},"Payroll burden","Separate","IMSS and state payroll taxes",[],[266,270,274,277,280,283,286,289,292,295,298],{"band":267,"rate":268,"note":269},"MXN 0.01 to MXN 10,135.11","1.92%","2026 annual resident ISR table; before personal deductions and credits.",{"band":271,"rate":272,"note":273},"MXN 10,135.12 to MXN 86,022.11","MXN 194.59 + 6.4%","Fixed quota plus the marginal rate on the excess over the lower limit.",{"band":275,"rate":276,"note":273},"MXN 86,022.12 to MXN 151,176.19","MXN 5,051.37 + 10.88%",{"band":278,"rate":279,"note":273},"MXN 151,176.20 to MXN 175,735.66","MXN 12,140.13 + 16%",{"band":281,"rate":282,"note":273},"MXN 175,735.67 to MXN 210,403.69","MXN 16,069.64 + 17.92%",{"band":284,"rate":285,"note":273},"MXN 210,403.70 to MXN 424,353.97","MXN 22,282.14 + 21.36%",{"band":287,"rate":288,"note":273},"MXN 424,353.98 to MXN 668,840.14","MXN 67,981.92 + 23.52%",{"band":290,"rate":291,"note":273},"MXN 668,840.15 to MXN 1,276,925.98","MXN 125,485.07 + 30%",{"band":293,"rate":294,"note":273},"MXN 1,276,925.99 to MXN 1,702,567.97","MXN 307,910.81 + 32%",{"band":296,"rate":297,"note":273},"MXN 1,702,567.98 to MXN 5,107,703.92","MXN 444,116.23 + 34%",{"band":299,"rate":300,"note":301},"Above MXN 5,107,703.92","MXN 1,601,862.46 + 35%","2026 annual resident ISR top band; before personal deductions and credits.",[303,304,305,308,311,313],{"label":85,"value":172,"badge":187},{"label":253,"value":254},{"label":306,"value":307},"Foreign income tax","Taxable for residents",{"label":309,"value":310},"Salary withholding","Monthly",{"label":312,"value":262},"Employee social security",{"label":314,"value":315},"Tax return deadline","30 April",[],[318,319,320],"A Mexico tax resident is generally taxed on worldwide income, so foreign accounts and offshore structures do not automatically stay outside the ISR net.","Many employees with only salary income do not file a return, but the 400,000 MXN threshold and other exceptions matter.","The real cost of employment can be much higher than ISR alone because IMSS, INFONAVIT and state payroll tax are separate from income tax.","J7NRd--ejnZ-ArlPZ-DOuqeKIrZsxpJEJ-S_btX4Cek",{"id":323,"title":324,"bestFor":325,"body":328,"country":36,"countryFacts":335,"countrySlug":37,"description":332,"excerpt":40,"extension":41,"faqs":336,"flag":61,"heroImage":40,"howItWorks":346,"lastUpdated":137,"meta":350,"metaDescription":351,"metaTitle":352,"navigation":68,"otherTaxes":353,"pageType":243,"path":359,"relatedFormations":360,"relatedGuides":361,"seo":362,"stem":363,"summaryCards":364,"taxBracketSections":374,"taxBrackets":375,"taxRates":376,"taxSlug":158,"taxType":89,"visas":387,"watchOut":388,"__hash__":392},"taxes\u002Fcountry\u002Fmexico\u002Fcorporate-tax.md","Corporate tax in Mexico",[106,108,326,107,327],"Regional operators","Cross-border groups",{"type":17,"value":329,"toc":333},[330],[20,331,332],{},"Mexico has a straightforward headline corporate rate, but the practical tax burden is broader. Any company model should include withholding tax, VAT, payroll charges and the monthly SAT compliance cycle.",{"title":33,"searchDepth":34,"depth":34,"links":334},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[337,340,343],{"question":338,"answer":339},"Does Mexico have corporate tax?","Yes. Mexico generally taxes resident companies at a 30% federal corporate income tax rate.",{"question":341,"answer":342},"Are dividends taxed in Mexico at the company level?","Dividend distributions can trigger 10% withholding for individuals and nonresidents, and distributions from outside CUFIN can create additional corporate-level tax.",{"question":344,"answer":345},"Is Mexico good for companies?","Mexico can work well for operating companies because it has a clear corporate tax system and a large market, but payroll, VAT, withholding, transfer pricing and documentation are all important from day one.",[347,348,349],"Mexican resident companies are generally taxed on worldwide income at a 30% federal corporate income tax rate. Nonresident companies are taxed on Mexican-source income or through a permanent establishment.","Most companies make monthly provisional tax payments and file an annual return by 31 March. Transfer pricing, interest deductibility, e-invoicing and documentation are part of the real compliance burden.","Dividends can add another layer of tax. Mexican companies generally distribute from CUFIN without extra corporate-level tax, but distributions outside CUFIN can trigger gross-up tax, and dividend payments to individuals or nonresidents usually carry 10% withholding.",{},"Mexico corporate tax guide for companies and founders. See the 30% corporate rate, dividend withholding, VAT, payroll and annual filing notes.","Mexico corporate tax: company tax rates and rules (2026)",[354,355,356,357,358],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Fcorporate-tax",[],[],{"title":324,"description":332},"country\u002Fmexico\u002Fcorporate-tax",[365,366,368,372],{"label":89,"value":178,"note":179},{"label":44,"value":45,"note":367},"To individuals and nonresidents",{"label":369,"value":370,"note":371},"Annual return","31 March","For companies",{"label":194,"value":195,"note":373},"8% in border region",[],[],[377,380,381,382,385],{"label":378,"value":178,"badge":379},"Corporate income tax","Federal rate",{"label":44,"value":45},{"label":194,"value":195},{"label":383,"value":384},"Border VAT","8%",{"label":386,"value":370},"Annual return deadline",[],[389,390,391],"Mexico's 30% headline rate is only the starting point. VAT, payroll tax, IMSS, INFONAVIT, transfer pricing and withholding rules can materially change the effective cost.","The monthly compliance calendar matters. Missing provisional payments or CFDI requirements can create penalties and cash-flow stress.","2026 compliance remains focused on digital invoicing, SAT scrutiny of related-party pricing and withholding on platform and cross-border payments.","5IIpW24NwckvR6FhHF4goL9ruEkGV47xZcH_oxBnSA4",{"id":394,"title":395,"bestFor":396,"body":400,"country":36,"countryFacts":407,"countrySlug":37,"description":404,"excerpt":40,"extension":41,"faqs":408,"flag":61,"heroImage":40,"howItWorks":418,"lastUpdated":137,"meta":422,"metaDescription":423,"metaTitle":424,"navigation":68,"otherTaxes":425,"pageType":243,"path":431,"relatedFormations":432,"relatedGuides":433,"seo":434,"stem":435,"summaryCards":436,"taxBracketSections":449,"taxBrackets":450,"taxRates":451,"taxSlug":155,"taxType":93,"visas":461,"watchOut":462,"__hash__":466},"taxes\u002Fcountry\u002Fmexico\u002Fcapital-gains-tax.md","Capital gains tax in Mexico",[107,397,398,106,399],"Shareholders","Property owners","Cross-border traders",{"type":17,"value":401,"toc":405},[402],[20,403,404],{},"Mexico taxes capital gains inside the income tax system rather than through a simple standalone CGT. The key checks are whether the asset is listed, whether the seller is a resident or nonresident and whether a special exemption applies.",{"title":33,"searchDepth":34,"depth":34,"links":406},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[409,412,415],{"question":410,"answer":411},"Does Mexico have capital gains tax?","Yes. Mexico taxes capital gains through its income tax system, and resident individuals can face progressive rates up to 35%.",{"question":413,"answer":414},"Are stock gains taxed differently in Mexico?","Yes. Shares listed on the Mexican stock exchange can qualify for a special 10% final tax on net gains, which is different from the ordinary ISR treatment.",{"question":416,"answer":417},"Are property gains taxed in Mexico?","Often yes. Real estate gains are usually taxed under the general income tax rules, although exemptions can apply in specific cases such as a principal residence if the legal conditions are met.",[419,420,421],"Mexico does not have a separate flat CGT regime for individuals. For residents, capital gains are generally taxed under the broader income tax system, so the effective rate can reach 35% depending on the taxpayer's income level and the asset sold.","Sales of shares listed on the Mexican stock exchange can qualify for a special 10% final tax on net gains. Private share disposals, many real estate sales and other asset sales usually fall back into the ordinary ISR framework.","Nonresidents face separate Mexican-source capital gains rules, including gross and net methods in some cases. Property transfers also bring notary and local transaction costs that are separate from capital gains tax.",{},"Mexico capital gains tax guide for investors and property owners. See the ISR treatment, the 10% listed-share rule, nonresident methods and planning notes.","Mexico capital gains tax: shares, property and investment gains (2026)",[426,427,428,429,430],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Fcapital-gains-tax",[],[],{"title":395,"description":404},"country\u002Fmexico\u002Fcapital-gains-tax",[437,439,442,445],{"label":93,"value":181,"note":438},"Taxed under ISR",{"label":440,"value":45,"note":441},"Listed share gains","Special stock market rule",{"label":443,"value":181,"note":444},"Property gains","Subject to ISR rules",{"label":446,"value":447,"note":448},"Nonresident gains","25% \u002F 35%","Gross or net methods",[],[],[452,454,455,456,459],{"label":93,"value":181,"badge":453},"Income tax system",{"label":440,"value":45},{"label":443,"value":181},{"label":457,"value":458},"Nonresident gross method","25%",{"label":460,"value":254},"Nonresident net method",[],[463,464,465],"Capital gains in Mexico are not just about shares. Real estate, private equity interests, foreign securities and asset restructurings can each be taxed differently.","The 10% listed-share rule is special and limited. Do not assume it applies to private sales or offshore exchanges.","Foreign tax residence can still create a second layer of tax even if Mexico's own capital gains result is favorable.","dMpC0ayO2Io8zA9GBUdGtUcDMBTwZxupeyTWzLDG0BY",{"id":468,"title":469,"bestFor":470,"body":473,"country":36,"countryFacts":480,"countrySlug":37,"description":477,"excerpt":40,"extension":41,"faqs":481,"flag":61,"heroImage":40,"howItWorks":491,"lastUpdated":137,"meta":495,"metaDescription":496,"metaTitle":497,"navigation":68,"otherTaxes":498,"pageType":243,"path":504,"relatedFormations":505,"relatedGuides":506,"seo":507,"stem":508,"summaryCards":509,"taxBracketSections":523,"taxBrackets":524,"taxRates":525,"taxSlug":162,"taxType":161,"visas":533,"watchOut":534,"__hash__":538},"taxes\u002Fcountry\u002Fmexico\u002Fdividend-tax.md","Dividend tax in Mexico",[107,106,108,471,472],"Family offices","Cross-border shareholders",{"type":17,"value":474,"toc":478},[475],[20,476,477],{},"Mexico's dividend rules are simple on the surface but easy to misread. The main questions are who receives the dividend, whether the profits sit in CUFIN and whether the distribution crosses a border.",{"title":33,"searchDepth":34,"depth":34,"links":479},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[482,485,488],{"question":483,"answer":484},"Does Mexico tax dividends?","Yes. Mexico generally applies 10% withholding tax to dividends paid to resident individuals and nonresidents.",{"question":486,"answer":487},"Do Mexican companies always pay dividend tax?","Not always. The company-level result depends on whether the dividend comes from CUFIN or from profits that have not yet been fully taxed.",{"question":489,"answer":490},"Are foreign dividends taxed in Mexico?","Usually yes, if the recipient is a Mexican tax resident. Foreign dividends are generally taxed under the ordinary income tax rules, not a separate dividend regime.",[492,493,494],"Mexico generally withholds 10% tax when a company pays dividends to resident individuals or nonresidents. Corporate recipients can be treated differently, so the recipient type matters.","Dividends paid out of CUFIN generally avoid an extra corporate-level tax, while distributions from profits outside CUFIN can trigger an additional corporate charge before the dividend is paid.","Foreign dividends received by Mexican residents are usually taxed under the ordinary income tax rules, with foreign tax relief potentially available depending on the facts and treaty position.",{},"Mexico dividend tax guide for shareholders and founders. See the 10% withholding rate, CUFIN treatment, foreign dividends and planning notes.","Mexico dividend tax: withholding tax and CUFIN rules (2026)",[499,500,501,502,503],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},"\u002Fcountry\u002Fmexico\u002Fdividend-tax",[],[],{"title":469,"description":477},"country\u002Fmexico\u002Fdividend-tax",[510,512,515,519],{"label":161,"value":45,"note":511},"Withholding tax rate",{"label":513,"value":45,"note":514},"Dividend WHT","Individuals and nonresidents",{"label":516,"value":517,"note":518},"Foreign dividends","Taxable","Usually under ISR rules",{"label":520,"value":521,"note":522},"Company-level tax","Depends","CUFIN matters",[],[],[526,529,531],{"label":527,"value":45,"badge":528},"Dividend withholding tax","Standard rate",{"label":530,"value":45},"Domestic dividend tax",{"label":532,"value":517},"Foreign dividend tax",[],[535,536,537],"Dividends from pre-2014 profits can follow different treatment, so retained earnings history matters.","A 10% withholding does not eliminate foreign tax. Source-country tax and treaty claims can still affect the net amount received.","If you are tax resident outside Mexico, your home country may tax dividends again even when Mexico has already withheld tax.","bWR20ZhCWFw-PJN29TLd2IOAcrDAuPRg6DlOTI3ogdM",{"id":540,"title":541,"bestFor":542,"body":544,"country":36,"countryFacts":551,"countrySlug":37,"description":548,"excerpt":40,"extension":41,"faqs":552,"flag":61,"heroImage":40,"howItWorks":561,"lastUpdated":137,"meta":565,"metaDescription":566,"metaTitle":567,"navigation":68,"otherTaxes":568,"pageType":243,"path":574,"relatedFormations":575,"relatedGuides":576,"seo":577,"stem":578,"summaryCards":579,"taxBracketSections":590,"taxBrackets":591,"taxRates":592,"taxSlug":148,"taxType":147,"visas":599,"watchOut":600,"__hash__":604},"taxes\u002Fcountry\u002Fmexico\u002Fwealth-tax.md","Wealth tax in Mexico",[107,543,471,106,105],"High earners",{"type":17,"value":545,"toc":549},[546],[20,547,548],{},"Mexico does not levy a recurring federal wealth tax. For most people, the real tax work is still around income, gains, estate planning and local property charges.",{"title":33,"searchDepth":34,"depth":34,"links":550},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[553,555,558],{"question":128,"answer":554},"No. Mexico does not levy a general annual wealth tax on individuals.",{"question":556,"answer":557},"Are foreign assets taxed in Mexico?","Not under a separate wealth tax. The main Mexican tax questions are usually income tax, capital gains tax and reporting, depending on the type of asset and the taxpayer's residence.",{"question":559,"answer":560},"Is Mexico good for investors?","Mexico can be workable for investors because there is no net wealth tax, but investors still need to model income tax, capital gains tax, withholding, property taxes and foreign tax exposure.",[562,563,564],"Mexico does not have a general federal wealth tax. Bank balances, listed securities, private company shares and other personal assets are not subject to an annual net worth tax simply because they are owned.","The recurring costs are local rather than federal. Property tax, transfer taxes, notary fees, VAT and other transaction costs can still matter, especially around real estate and business operations.","Wealth planning in Mexico is usually about income tax, capital gains tax, estate planning and reporting, not an annual wealth declaration.",{},"Mexico wealth tax guide for investors and high earners. See the 0% net wealth tax position, local property taxes and planning notes.","Mexico wealth tax: net worth and asset tax rules (2026)",[569,570,571,572,573],{"title":143,"slug":144,"icon":145},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Fwealth-tax",[],[],{"title":541,"description":548},"country\u002Fmexico\u002Fwealth-tax",[580,581,584,587],{"label":147,"value":175,"note":176},{"label":582,"value":175,"note":583},"Net worth tax","No annual federal levy",{"label":585,"value":175,"note":586},"Asset tax","No broad wealth tax",{"label":588,"value":121,"note":589},"Annual filing","No wealth return",[],[],[593,596,597],{"label":594,"value":175,"badge":595},"Net wealth tax","Zero",{"label":582,"value":175},{"label":598,"value":175},"Annual asset tax",[],[601,602,603],"No wealth tax does not mean no reporting. Banks, brokers and counterparties can still ask for source-of-funds and tax documentation.","Real estate ownership may create local property tax and transfer-cost exposure even though there is no federal wealth tax.","If another country still treats you as tax resident, it may tax your assets or income even when Mexico does not levy a net wealth tax.","UQOYdU0nCtuKfXsSzaK-lw06F75JwCgsTH5TnJz35A0",{"id":606,"title":607,"bestFor":608,"body":611,"country":36,"countryFacts":618,"countrySlug":37,"description":615,"excerpt":40,"extension":41,"faqs":619,"flag":61,"heroImage":40,"howItWorks":629,"lastUpdated":137,"meta":633,"metaDescription":634,"metaTitle":635,"navigation":68,"otherTaxes":636,"pageType":243,"path":642,"relatedFormations":643,"relatedGuides":644,"seo":645,"stem":646,"summaryCards":647,"taxBracketSections":660,"taxBrackets":661,"taxRates":662,"taxSlug":152,"taxType":151,"visas":668,"watchOut":669,"__hash__":673},"taxes\u002Fcountry\u002Fmexico\u002Finheritance-tax.md","Inheritance tax in Mexico",[609,105,107,106,610],"Families","Estate planners",{"type":17,"value":612,"toc":616},[613],[20,614,615],{},"Mexico does not impose a standalone inheritance tax. The real planning issue is usually legal transfer, not a federal death tax, although some gifts can still fall into the income tax system.",{"title":33,"searchDepth":34,"depth":34,"links":617},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[620,623,626],{"question":621,"answer":622},"Does Mexico have inheritance tax?","No. Mexico does not have a separate inheritance tax or estate tax.",{"question":624,"answer":625},"Are inheritances taxable in Mexico?","Inheritances are generally exempt from Mexican income tax for resident individuals, but the paperwork and legal transfer process still matter.",{"question":627,"answer":628},"Are gifts taxable in Mexico?","Sometimes. Gifts between close family members are generally exempt, but other gifts can be treated as taxable income under Mexico's general ISR rules.",[630,631,632],"Mexico does not impose a standalone inheritance tax or estate tax. Inheritances are generally exempt from Mexican income tax for resident individuals.","Gift treatment is more nuanced. Gifts between spouses, lineal ascendants and descendants are generally exempt, while other gifts can be taxable income unless a specific exemption applies.","Succession planning still matters because wills, probate, bank procedures, company share transfers, foreign assets and local civil-law rules can create delays even when there is no inheritance tax bill.",{},"Mexico inheritance tax guide for families and expats. See the 0% estate tax position, gift exemptions and succession planning notes.","Mexico inheritance tax: estate and gift rules (2026)",[637,638,639,640,641],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Finheritance-tax",[],[],{"title":607,"description":615},"country\u002Fmexico\u002Finheritance-tax",[648,650,653,657],{"label":151,"value":175,"note":649},"No separate estate tax",{"label":651,"value":175,"note":652},"Estate tax","No federal estate tax",{"label":654,"value":655,"note":656},"Gift tax","0% \u002F limited","Some gifts are taxable as income",{"label":658,"value":175,"note":659},"Probate tax","No federal probate tax",[],[],[663,665,666,667],{"label":151,"value":175,"badge":664},"No separate tax",{"label":651,"value":175},{"label":654,"value":655},{"label":658,"value":175},[],[670,671,672],"No inheritance tax does not remove the need for a will, especially if you own Mexican real estate, bank accounts or company interests.","Gift rules are not the same as inheritance rules. A gift that looks simple can still become taxable if it falls outside the statutory family exemptions.","Foreign heirs may still owe tax in their home country even when Mexico charges no separate inheritance tax.","JxtzdNcdHCoyr-hfR7jNgguk7GqpkIQkIkqG557tck8",{"index":675,"details":765},{"id":676,"title":677,"bestFor":678,"body":684,"country":38,"countryFacts":691,"countrySlug":39,"description":688,"excerpt":40,"extension":41,"faqs":696,"flag":62,"heroImage":40,"howItWorks":704,"lastUpdated":709,"meta":710,"metaDescription":711,"metaTitle":712,"navigation":68,"otherTaxes":713,"pageType":164,"path":720,"relatedFormations":721,"relatedGuides":722,"seo":723,"stem":724,"summaryCards":725,"taxBracketSections":743,"taxBrackets":744,"taxRates":745,"taxSlug":40,"taxType":40,"visas":758,"watchOut":759,"__hash__":764},"taxes\u002Fcountry\u002Fbrazil\u002Findex.md","Taxes in Brazil",[679,680,681,682,683],"Local operating businesses","Large domestic market access","Founders with Brazilian substance","Investors who model state and municipal taxes","Regional groups with treaty advice",{"type":17,"value":685,"toc":689},[686],[20,687,688],{},"Brazil is a large-market jurisdiction where the tax answer depends on residence, entity regime, state, municipality and transaction type. The headline personal rate is only one part of the calculation; the 2026 dividend changes and the long consumption-tax transition make current-year timing especially important.",{"title":33,"searchDepth":34,"depth":34,"links":690},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},"South America","BRL","30+","FATF member",[697,700,703],{"question":698,"answer":699},"Is Brazil a high-tax country?","Brazil is better described as a high-complexity, high-consumption-tax jurisdiction. The personal top rate is 27.5%, but payroll, corporate, state, municipal and indirect taxes can materially increase the effective burden.",{"question":701,"answer":702},"Does Brazil have a wealth tax?","Brazil has no enacted annual net wealth tax. The Constitution permits an Imposto sobre Grandes Fortunas, but it has not been implemented; property, vehicle, income and transaction taxes still apply.",{"question":56,"answer":57},[705,706,707,708],"Brazil taxes residents on worldwide income and non-residents on Brazilian-source income. Residence can arise from permanent residence, certain visas or 184 days in Brazil within a twelve-month period, while leaving without the required definitive-departure communication can preserve residence for the first twelve months.","Personal income tax is progressive up to 27.5%. From 2026, the statutory monthly table remains 0% to 27.5%, but a separate reduction makes tax zero for taxable monthly income up to BRL 5,000 and phases out by BRL 7,350. A new annual minimum-tax regime starts from the 2027 filing exercise for 2026 income above BRL 600,000.","Companies usually choose real profit, presumed profit or, if eligible, Simples Nacional. The general IRPJ rate is 15% plus a 10% surcharge over BRL 20,000 of monthly taxable profit, and most companies also pay 9% CSLL. Simples Nacional can combine several federal, state and municipal taxes for eligible micro and small businesses.","Brazil has several layers of consumption and payroll taxation. PIS and Cofins, IPI, ICMS, ISS, IOF, import taxes and sector contributions such as CIDE-combustíveis can all matter. The 2026 test year for CBS at 0.9% and IBS at 0.1% sits inside a transition that runs through 2033.","August 2026",{},"Brazil tax overview for expats, founders and investors. Compare 2026 income tax, corporate tax, capital gains, dividends, inheritance tax, wealth tax and consumption-tax reform.","Taxes in Brazil: income, corporate, capital gains and dividend tax (2026)",[714,715,716,717,718,719],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fbrazil",[],[],{"title":677,"description":688},"country\u002Fbrazil\u002Findex",[726,729,731,734,737,739],{"label":143,"value":727,"note":728},"0% - 27.5%","2026 relief up to BRL 5,000\u002Fmonth",{"label":147,"value":175,"note":730},"No enacted annual net-worth tax",{"label":89,"value":732,"note":733},"24% - 34%+","IRPJ plus CSLL for most companies",{"label":93,"value":735,"note":736},"15% - 22.5%","Listed shares use separate rates",{"label":161,"value":45,"note":738},"Key 2026 withholding rules",{"label":740,"value":741,"note":742},"Consumption tax","Transition","CBS and IBS test in 2026",[],[],[746,747,749,751,752,755],{"label":85,"value":727,"badge":187},{"label":748,"value":732},"Corporate profit tax",{"label":750,"value":735},"Capital gains",{"label":44,"value":45},{"label":753,"value":754},"ITCMD inheritance and gift tax","State-set, up to 8%",{"label":756,"value":757},"Consumption taxes","ICMS \u002F ISS \u002F IPI \u002F PIS \u002F Cofins",[],[760,761,762,763],"Brazil is not a simple flat-tax jurisdiction. Federal income tax, social contributions, payroll charges and state and municipal taxes can all apply to the same business or transaction.","The 2026 dividend rules changed the historic assumption that Brazilian dividends were always tax-free. Check the payer, recipient residence, monthly threshold, profit year and any pre-2026 approval before distributing cash.","The consumption reform is phased in through 2033. A rate quoted for CBS or IBS in 2026 is a test-year rate, not the final unified VAT rate that will apply after the transition.","Brazilian tax residence, foreign-company rules, controlled foreign income, exchange-rate calculations and treaty relief need to be reviewed together for mobile founders and investors.","dy432dNHa8ya6JK1PtlHvfk8198XTpPf318u4vfNDtg",{"income-tax":766,"corporate-tax":877,"capital-gains-tax":964,"dividend-tax":1048,"wealth-tax":1125,"inheritance-tax":1203},{"id":767,"title":768,"bestFor":769,"body":773,"country":38,"countryFacts":780,"countrySlug":39,"description":777,"excerpt":40,"extension":41,"faqs":781,"flag":62,"heroImage":40,"howItWorks":791,"lastUpdated":709,"meta":796,"metaDescription":797,"metaTitle":798,"navigation":68,"otherTaxes":799,"pageType":243,"path":805,"relatedFormations":806,"relatedGuides":807,"seo":808,"stem":809,"summaryCards":810,"taxBracketSections":825,"taxBrackets":826,"taxRates":854,"taxSlug":144,"taxType":143,"visas":870,"watchOut":871,"__hash__":876},"taxes\u002Fcountry\u002Fbrazil\u002Fincome-tax.md","Income tax in Brazil",[210,770,771,543,772],"Expats becoming residents","Contractors","Brazilian founders taking salary",{"type":17,"value":774,"toc":778},[775],[20,776,777],{},"Brazilian income tax is progressive, but 2026 introduced a meaningful second layer of analysis. Employees and founders need to model the monthly table, the new reduction, INSS and the annual high-income minimum tax together.",{"title":33,"searchDepth":34,"depth":34,"links":779},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},[782,785,788],{"question":783,"answer":784},"What is Brazil's top personal income-tax rate?","The top statutory personal income-tax rate is 27.5%. Social security, withholding mechanics and the new annual high-income minimum-tax calculation are separate parts of the overall burden.",{"question":786,"answer":787},"Is income up to BRL 5,000 tax-free in Brazil?","For 2026 taxable monthly income, the Law 15.270 reduction can reduce the calculated IRPF to zero up to BRL 5,000. It is a tax reduction layered on top of the statutory progressive table, not a replacement for filing and reporting rules.",{"question":789,"answer":790},"When does Brazil's high-income minimum tax apply?","It starts from the 2027 filing exercise for calendar-year 2026 income when the individual's total annual income exceeds BRL 600,000. The minimum rate rises linearly to 10% at BRL 1.2 million, with exclusions and credits.",[792,793,794,795],"Brazilian tax residents generally report worldwide income, while non-residents are taxed through withholding or definitive taxation on Brazilian-source income. A temporary entrant can become resident after 184 days in Brazil within a twelve-month period, unless permanent residence or employment creates residence earlier.","The monthly 2026 IRPF table applies 0%, 7.5%, 15%, 22.5% and 27.5% rates to the tax base. Deductions, dependants and the simplified discount affect the taxable base, while the separate Law 15.270 reduction makes tax zero for taxable monthly income up to BRL 5,000 and phases out between BRL 5,000.01 and BRL 7,350.","The annual table shown below applies to calendar-year 2026 income reported in the 2027 filing exercise. A separate minimum-tax calculation applies when total annual income exceeds BRL 600,000, reaching a 10% minimum rate at BRL 1.2 million, subject to statutory exclusions, tax credits and the dividend redutor rules.","Employment income also carries social security costs. For employees in 2026, INSS uses progressive rates from 7.5% to 14% up to the BRL 8,475.55 contribution ceiling; employers generally have a separate 20% payroll contribution before other payroll charges.",{},"Brazil income tax guide for expats and employees. See the 2026 progressive brackets, BRL 5,000 monthly relief, 184-day residence rule and high-income minimum tax.","Brazil income tax: 2026 rates, brackets and residence rules",[800,801,802,803,804],{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fbrazil\u002Fincome-tax",[],[],{"title":768,"description":777},"country\u002Fbrazil\u002Fincome-tax",[811,813,817,821],{"label":85,"value":727,"note":812},"Progressive statutory table",{"label":814,"value":815,"note":816},"2026 monthly relief","BRL 5,000","Tax reduced to zero up to this income",{"label":818,"value":819,"note":820},"High-income minimum tax","0% - 10%","Above BRL 600,000 annual income",{"label":822,"value":823,"note":824},"Tax residence trigger","184 days","One route for temporary entrants",[],[827,830,834,838,842,846,850],{"band":828,"rate":175,"note":829},"Up to BRL 2,428.80 monthly","Statutory monthly table",{"band":831,"rate":832,"note":833},"BRL 2,428.81 to BRL 2,826.65 monthly","7.5%","Deduction of BRL 182.16",{"band":835,"rate":836,"note":837},"BRL 2,826.66 to BRL 3,751.05 monthly","15%","Deduction of BRL 394.16",{"band":839,"rate":840,"note":841},"BRL 3,751.06 to BRL 4,664.68 monthly","22.5%","Deduction of BRL 675.49",{"band":843,"rate":844,"note":845},"Above BRL 4,664.68 monthly","27.5%","Deduction of BRL 908.73",{"band":847,"rate":848,"note":849},"Up to BRL 60,000 annual taxable income","Reduction to zero","Annual reduction for 2026 income",{"band":851,"rate":852,"note":853},"BRL 60,000.01 to BRL 88,200 annual taxable income","Phased reduction","Annual relief ends at BRL 88,200",[855,859,861,863,865,868],{"label":856,"value":857,"badge":858},"Monthly tax-free band","Up to BRL 2,428.80","2026 table",{"label":860,"value":832},"Monthly entry rate",{"label":862,"value":844},"Top marginal rate",{"label":864,"value":815},"Monthly full-relief threshold",{"label":866,"value":867},"Annual minimum-tax threshold","BRL 600,000",{"label":869,"value":45},"Annual minimum-tax top rate",[],[872,873,874,875],"The statutory monthly zero band is not the same as the 2026 full-relief threshold. The table begins with a BRL 2,428.80 band, but the Law 15.270 reduction can eliminate tax up to BRL 5,000 of taxable monthly income.","The BRL 600,000 annual threshold measures a broad income base and is not simply the amount of salary shown in a payslip. Exclusions and credits must be tested under the high-income rules.","A person leaving Brazil should file the definitive-departure communication and return correctly. Without it, the rules can preserve Brazilian residence during the first twelve months of absence.","Foreign income, exchange-rate conversion, controlled entities and dividends can create separate reporting or minimum-tax consequences even when the foreign country already withheld tax.","5IIYpS_c1RpgtT9zzfCkaZ6vEI0eX64npLpc5zcEQLE",{"id":878,"title":879,"bestFor":880,"body":886,"country":38,"countryFacts":893,"countrySlug":39,"description":890,"excerpt":40,"extension":41,"faqs":894,"flag":62,"heroImage":40,"howItWorks":904,"lastUpdated":709,"meta":910,"metaDescription":911,"metaTitle":912,"navigation":68,"otherTaxes":913,"pageType":243,"path":919,"relatedFormations":920,"relatedGuides":921,"seo":922,"stem":923,"summaryCards":924,"taxBracketSections":939,"taxBrackets":940,"taxRates":941,"taxSlug":158,"taxType":89,"visas":957,"watchOut":958,"__hash__":963},"taxes\u002Fcountry\u002Fbrazil\u002Fcorporate-tax.md","Corporate tax in Brazil",[881,882,883,884,885],"Operating companies","Brazilian employers","Regional groups","Founders with local substance","Eligible micro and small businesses",{"type":17,"value":887,"toc":891},[888],[20,889,890],{},"Brazilian corporate tax is a layered compliance system. A serious estimate starts with the entity's profit regime and sector, then adds payroll, consumption, state, municipal and cross-border taxes rather than relying on the 15% IRPJ headline.",{"title":33,"searchDepth":34,"depth":34,"links":892},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},[895,898,901],{"question":896,"answer":897},"What is the corporate tax rate in Brazil?","Most companies face 15% IRPJ plus a 10% additional charge on monthly taxable profit above BRL 20,000, together with 9% CSLL. That produces a common nominal burden of 24% to 34% before other taxes.",{"question":899,"answer":900},"Is Brazil's corporate tax really 34%?","It can be the common nominal maximum for ordinary companies once the IRPJ surcharge applies, but the effective result depends on lucro real, presumed profit, Simples Nacional, sector-specific CSLL and the wider federal, state, municipal and payroll system.",{"question":902,"answer":903},"Can a small Brazilian business use one tax payment?","Eligible micro and small businesses may opt for Simples Nacional, which combines several taxes in a unified payment. Eligibility, activity, revenue and state or municipal sublimites must be checked first.",[905,906,907,908,909],"Brazilian companies can generally be taxed under lucro real, lucro presumido or lucro arbitrado. The choice changes the base, compliance and cash flow; it is not just a choice between headline rates.","IRPJ is 15% on taxable profit, with a 10% additional charge on the portion exceeding BRL 20,000 per month of the relevant assessment period. Most non-financial companies also pay 9% CSLL, producing a common nominal combination of 24% below the surcharge threshold and up to 34% once the surcharge applies.","Financial, insurance and other regulated sectors can have higher CSLL rates or special bases. Large multinational groups may also face Brazil's domestic minimum top-up tax under the Pillar Two rules, while 2026 legislation changed some financial and betting-sector contribution rules.","Eligible micro and small companies can use Simples Nacional, a unified regime that can combine IRPJ, CSLL, PIS\u002FPasep, Cofins, IPI, ICMS, ISS and the employer social-security contribution in one payment. Its rates depend on activity and accumulated revenue, so it is not a universal low-rate substitute for ordinary corporate tax.","Corporate tax sits beside PIS and Cofins, IPI, ICMS, ISS, IOF, import taxes, payroll contributions, municipal fees and transfer pricing or withholding rules. The consumption reform begins its test year in 2026 and is scheduled to replace parts of the current system progressively through 2033.",{},"Brazil corporate tax guide for companies and founders. See 15% IRPJ, the 10% surcharge, 9% CSLL, Simples Nacional, payroll taxes and consumption reform.","Brazil corporate tax: IRPJ, CSLL and company rates (2026)",[914,915,916,917,918],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fbrazil\u002Fcorporate-tax",[],[],{"title":879,"description":890},"country\u002Fbrazil\u002Fcorporate-tax",[925,928,931,935],{"label":926,"value":836,"note":927},"IRPJ base rate","Taxable profit",{"label":929,"value":45,"note":930},"IRPJ additional rate","Profit above BRL 20,000\u002Fmonth",{"label":932,"value":933,"note":934},"General CSLL","9%","Higher rates for some sectors",{"label":936,"value":937,"note":938},"General combined burden","24% - 34%","Before indirect and payroll taxes",[],[],[942,945,947,949,951,954],{"label":943,"value":836,"badge":944},"IRPJ standard rate","Federal",{"label":929,"value":45,"note":946},"Above BRL 20,000 monthly taxable profit",{"label":948,"value":933},"CSLL for most companies",{"label":950,"value":937},"Common combined nominal burden",{"label":952,"value":953},"Simples Nacional","Activity and revenue dependent",{"label":955,"value":956},"2026 CBS \u002F IBS test","0.9% \u002F 0.1%",[],[959,960,961,962],"The 34% figure is a common nominal combination for ordinary companies, not a complete effective tax rate. Indirect taxes, payroll contributions, sector rates, incentives and the chosen profit regime can move the result substantially.","Simples Nacional unifies taxes but does not eliminate every obligation. State and municipal sublimites, payroll treatment, import taxes and withholding can still apply outside the single payment.","The 2026 CBS and IBS figures are test-year rates. The final transition changes PIS, Cofins, IPI, ICMS and ISS at different dates, with full replacement scheduled for 2033.","Cross-border groups should model transfer pricing, Brazilian withholding, foreign tax credits, treaty entitlement, beneficial ownership and the Pillar Two domestic top-up rules where relevant.","Il9Z_Flz6c0IzaNvA74zOHjpJ8JzJRO2GdB65M5DWIk",{"id":965,"title":966,"bestFor":967,"body":971,"country":38,"countryFacts":978,"countrySlug":39,"description":975,"excerpt":40,"extension":41,"faqs":979,"flag":62,"heroImage":40,"howItWorks":989,"lastUpdated":709,"meta":995,"metaDescription":996,"metaTitle":997,"navigation":68,"otherTaxes":998,"pageType":243,"path":1004,"relatedFormations":1005,"relatedGuides":1006,"seo":1007,"stem":1008,"summaryCards":1009,"taxBracketSections":1024,"taxBrackets":1025,"taxRates":1026,"taxSlug":155,"taxType":93,"visas":1041,"watchOut":1042,"__hash__":1047},"taxes\u002Fcountry\u002Fbrazil\u002Fcapital-gains-tax.md","Capital gains tax in Brazil",[107,398,968,969,970],"Public-market traders","Crypto holders","Founders selling shares",{"type":17,"value":972,"toc":976},[973],[20,974,975],{},"Brazil taxes realized gains through several regimes rather than one universal capital-gains return. The asset type, sales volume, residence status and whether the transaction happened on an exchange determine the calculation.",{"title":33,"searchDepth":34,"depth":34,"links":977},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},[980,983,986],{"question":981,"answer":982},"What is Brazil's capital-gains tax rate?","The general individual rate is 15% to 22.5% depending on the size of the gain. Listed-share operations generally use 15% for ordinary trades and 20% for day trading.",{"question":984,"answer":985},"Are stock-market gains tax-free in Brazil?","Some ordinary share sales can be exempt when total monthly sales stay within the BRL 20,000 limit, but day trading, funds and other securities do not automatically qualify.",{"question":987,"answer":988},"Does Brazil tax crypto gains?","Cryptoassets must be reported under the Receita Federal rules, and gains can be taxable. The correct rate and filing path depend on the transaction and taxpayer status, so exchange records and acquisition costs should be preserved.",[990,991,992,993,994],"Brazil treats a capital gain as the positive difference between the sale value and the acquisition cost of an asset or right. Direct gains are generally reported through the Receita Federal's GCAP process, with payment usually due by the last business day of the month following the sale.","The general individual capital-gains rates are progressive: 15% on gains up to BRL 5 million, 17.5% on the next band to BRL 10 million, 20% on the next band to BRL 30 million and 22.5% above BRL 30 million. The bands apply to the gain, not the gross sale price.","Listed Brazilian shares and similar exchange-traded operations are handled under the variable-income rules. Ordinary operations are generally taxed at 15% on net gains and day trading at 20%; losses can generally offset later gains within the applicable category and records must be kept.","A Brazilian-resident individual can generally exempt gains on ordinary sales of shares when total monthly sales of the relevant shares do not exceed BRL 20,000. The exemption does not cover day trading, several fund transactions or every type of security. Other personal-asset sales can use a BRL 35,000 monthly sale-value exemption in defined cases.","Brazil also has specific real-estate exemptions, including the possibility of exempting a residential-property gain when the proceeds are reinvested in another Brazilian residential property within 180 days, generally limited to one use every five years. Cryptoassets and foreign assets still require reporting and careful classification.",{},"Brazil capital gains tax guide for investors. See the 15%-22.5% direct-gain rates, 15% share tax, 20% day-trading rate, property relief and crypto reporting.","Brazil capital gains tax: shares, property and crypto (2026)",[999,1000,1001,1002,1003],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fbrazil\u002Fcapital-gains-tax",[],[],{"title":966,"description":975},"country\u002Fbrazil\u002Fcapital-gains-tax",[1010,1013,1016,1020],{"label":1011,"value":735,"note":1012},"Direct capital gains","Progressive by gain amount",{"label":1014,"value":836,"note":1015},"Listed shares","Ordinary exchange trades",{"label":1017,"value":1018,"note":1019},"Day trading","20%","Net monthly gain",{"label":1021,"value":1022,"note":1023},"Small share-sale exemption","BRL 20,000","Monthly sale-value limit",[],[],[1027,1030,1033,1035,1037,1039],{"label":1028,"value":836,"badge":1029},"Gain up to BRL 5 million","General capital gain",{"label":1031,"value":1032},"Gain from BRL 5 million to BRL 10 million","17.5%",{"label":1034,"value":1018},"Gain from BRL 10 million to BRL 30 million",{"label":1036,"value":840},"Gain above BRL 30 million",{"label":1038,"value":836},"Listed shares, ordinary trade",{"label":1040,"value":1018},"Listed shares, day trade",[],[1043,1044,1045,1046],"The BRL 20,000 exemption is a sales-value test for defined ordinary share transactions, not a blanket exemption for every investment gain. Day trades and several funds are excluded.","A Brazilian resident can owe tax on foreign property, securities and currency gains, with conversion into reais and foreign-tax-credit rules affecting the calculation.","A non-resident selling Brazilian assets is generally subject to definitive Brazilian taxation, and the ordinary resident exemptions may not be available. A local representative can have payment obligations.","Do not confuse capital gains with dividends, interest, fund distributions or the new annual high-income minimum tax. They use different bases and payment mechanics.","IFwJYN-_86VQ2AjJzSVP52XjhMABINekTk4iZ8_E6sw",{"id":1049,"title":1050,"bestFor":1051,"body":1053,"country":38,"countryFacts":1060,"countrySlug":39,"description":1057,"excerpt":40,"extension":41,"faqs":1061,"flag":62,"heroImage":40,"howItWorks":1071,"lastUpdated":709,"meta":1077,"metaDescription":1078,"metaTitle":1079,"navigation":68,"otherTaxes":1080,"pageType":243,"path":1086,"relatedFormations":1087,"relatedGuides":1088,"seo":1089,"stem":1090,"summaryCards":1091,"taxBracketSections":1105,"taxBrackets":1106,"taxRates":1107,"taxSlug":162,"taxType":161,"visas":1118,"watchOut":1119,"__hash__":1124},"taxes\u002Fcountry\u002Fbrazil\u002Fdividend-tax.md","Dividend tax in Brazil",[106,397,108,1052,471],"Cross-border investors",{"type":17,"value":1054,"toc":1058},[1055],[20,1056,1057],{},"Brazilian dividend planning changed materially in 2026. The correct answer now depends on whether the recipient is resident, how much one company pays in one month, when the profit was earned and whether the distribution was approved before the transition.",{"title":33,"searchDepth":34,"depth":34,"links":1059},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},[1062,1065,1068],{"question":1063,"answer":1064},"Are dividends taxed in Brazil in 2026?","Yes. Dividends above BRL 50,000 in one month from the same company to the same Brazilian-resident individual face 10% withholding on the full distribution, while dividends remitted abroad generally face 10% withholding from 2026.",{"question":1066,"answer":1067},"Are old Brazilian retained earnings exempt?","They may receive transition protection when the profits relate to results through 2025, the distribution was approved by 31 December 2025 and payment follows the original approved terms. The documents need to support the exemption.",{"question":1069,"answer":1070},"Is dividend tax separate from Brazil's high-income tax?","Yes. The 10% withholding can be an advance or final layer depending on the recipient and rule, while the annual high-income minimum tax is a separate calculation for individuals above BRL 600,000 of broad annual income.",[1072,1073,1074,1075,1076],"Brazil historically allowed dividends from Brazilian companies to be paid without ordinary withholding to domestic recipients. Law 15.270 changed that from January 2026 while retaining the corporate IRPJ and CSLL layer at the company level.","For a Brazilian-resident individual, dividends from the same legal entity exceeding BRL 50,000 in one month are subject to 10% withholding on the total amount paid, credited, used or delivered in that month. Multiple payments in the same month are aggregated.","Dividends paid, credited, delivered or remitted abroad are generally subject to 10% Brazilian withholding from 2026. The law provides exceptions for qualifying pre-2026 results approved by 31 December 2025 and paid under the original approved terms, as well as certain foreign governments, sovereign funds and pension-benefit entities.","The new annual high-income minimum tax begins from the 2027 filing exercise for 2026 income above BRL 600,000. Its broad calculation can include dividends and certain exempt or final-taxed income, but statutory exclusions and credits can reduce the additional amount. A corporate-tax redutor can also apply to avoid excessive combined taxation of company profits and the individual minimum tax.","Treaties, beneficial ownership, the payer's effective IRPJ and CSLL rate, currency conversion and foreign tax credits can change the cash outcome. Brazilian withholding is only one layer for an international shareholder.",{},"Brazil dividend tax guide for founders and investors. See the 2026 10% withholding rules, BRL 50,000 monthly threshold, old-profit protection and high-income minimum tax.","Brazil dividend tax: 10% withholding and 2026 distribution rules",[1081,1082,1083,1084,1085],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},"\u002Fcountry\u002Fbrazil\u002Fdividend-tax",[],[],{"title":1050,"description":1057},"country\u002Fbrazil\u002Fdividend-tax",[1092,1095,1098,1102],{"label":1093,"value":45,"note":1094},"Domestic high monthly distribution","Above BRL 50,000 per payer and person",{"label":1096,"value":45,"note":1097},"Dividends to non-residents","From 2026, subject to exceptions",{"label":1099,"value":1100,"note":1101},"Pre-2026 approved profits","Protected","Conditions and original payment terms apply",{"label":818,"value":1103,"note":1104},"Up to 10%","Annual calculation above BRL 600,000",[],[],[1108,1111,1113,1115],{"label":1109,"value":45,"badge":1110},"Domestic dividend withholding","Above BRL 50,000 monthly",{"label":1112,"value":45},"Dividend remittance abroad",{"label":1114,"value":819},"Annual high-income minimum tax",{"label":1116,"value":1117},"Ordinary company profit layer","Up to 34% nominal",[],[1120,1121,1122,1123],"The BRL 50,000 threshold is tested per individual payer and individual recipient in a single month. It is not a general annual exemption for all dividends received from all companies.","Pre-2026 profits are not automatically protected. The distribution approval date, result year, legal enforceability and compliance with the original payment schedule all matter.","The 10% non-resident withholding rule can interact with a treaty, but a treaty does not automatically erase Brazilian domestic filing, documentation or beneficial-ownership requirements.","A founder comparing salary and dividends must include company IRPJ, CSLL, payroll contributions, personal IRPF, the high-income minimum tax and any foreign-country tax.","vYv3pSH6Y-8BxA6WWQVrYfTBu1XS5Tqt14OPGBjF1TI",{"id":1126,"title":1127,"bestFor":1128,"body":1130,"country":38,"countryFacts":1137,"countrySlug":39,"description":1134,"excerpt":40,"extension":41,"faqs":1138,"flag":62,"heroImage":40,"howItWorks":1147,"lastUpdated":709,"meta":1152,"metaDescription":1153,"metaTitle":1154,"navigation":68,"otherTaxes":1155,"pageType":243,"path":1161,"relatedFormations":1162,"relatedGuides":1163,"seo":1164,"stem":1165,"summaryCards":1166,"taxBracketSections":1181,"taxBrackets":1182,"taxRates":1183,"taxSlug":148,"taxType":147,"visas":1196,"watchOut":1197,"__hash__":1202},"taxes\u002Fcountry\u002Fbrazil\u002Fwealth-tax.md","Wealth tax in Brazil",[107,1129,398,969,471],"High-net-worth families",{"type":17,"value":1131,"toc":1135},[1132],[20,1133,1134],{},"Brazil has no broad annual wealth tax, but wealthy residents still face a dense network of income, property, transfer and reporting rules. The practical question is which asset produces income or moves between people and entities.",{"title":33,"searchDepth":34,"depth":34,"links":1136},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},[1139,1141,1144],{"question":701,"answer":1140},"No broad annual net wealth tax is currently enacted. Brazil's Constitution permits an Imposto sobre Grandes Fortunas, but it still requires implementing legislation.",{"question":1142,"answer":1143},"Are foreign assets taxed as wealth in Brazil?","There is no general annual wealth levy on foreign assets, but Brazilian residents can owe income tax on foreign investment income and gains and must meet the applicable reporting rules.",{"question":1145,"answer":1146},"What taxes replace a wealth tax in Brazil?","Brazil taxes particular events and assets instead, including investment income, capital gains, urban and rural property, vehicles, real-estate transfers and inheritances.",[1148,1149,1150,1151],"Brazil does not currently levy a broad annual tax on an individual's net worth. The Constitution authorizes an Imposto sobre Grandes Fortunas, but a supplementary law has not implemented it, so there is no general annual percentage applied to a portfolio, bank balance or private-company shares simply because they are owned.","Wealth still creates tax exposure through the income and transaction system. Interest, rents, dividends, fund distributions and realized gains can be taxed, while the sale, transfer or inheritance of assets can trigger income tax, ITBI, ITCMD or other charges.","Urban real estate is generally subject to municipal IPTU, and rural land can be subject to federal ITR. Vehicles are generally subject to state IPVA. Rates, assessment methods, exemptions and filing procedures vary by municipality, state and asset category.","Residents must report relevant assets and rights in the annual income-tax return, and cryptoassets have specific reporting thresholds and categories. Reporting an asset is not the same as paying a wealth tax, but inconsistencies can create audit and source-of-funds problems.",{},"Brazil wealth tax guide for investors and families. See the 0% enacted net wealth tax position, IGF status, IPTU, ITR, IPVA and high-income tax caveats.","Brazil wealth tax: net worth, property and asset taxes (2026)",[1156,1157,1158,1159,1160],{"title":143,"slug":144,"icon":145},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fbrazil\u002Fwealth-tax",[],[],{"title":1127,"description":1134},"country\u002Fbrazil\u002Fwealth-tax",[1167,1170,1173,1177],{"label":1168,"value":175,"note":1169},"Annual net wealth tax","No enacted broad IGF",{"label":1171,"value":175,"note":1172},"Net-worth tax","Assets are not taxed merely for existing",{"label":1174,"value":1175,"note":1176},"Urban property tax","IPTU","Municipal and location dependent",{"label":1178,"value":1179,"note":1180},"Vehicle property tax","IPVA","State and vehicle dependent",[],[],[1184,1187,1189,1191,1194],{"label":1185,"value":175,"badge":1186},"Broad annual net wealth tax","Not enacted",{"label":1188,"value":175},"Annual net-worth tax",{"label":1174,"value":1190},"IPTU, local rate",{"label":1192,"value":1193},"Rural land tax","ITR, federal rules",{"label":1178,"value":1195},"IPVA, state rate",[],[1198,1199,1200,1201],"No IGF does not mean that Brazilian property is tax-free. IPTU, ITR, IPVA, transfer taxes and income tax on rents or gains can be material.","The annual declaration records assets at acquisition cost or under the relevant reporting rule; it is not a mark-to-market wealth-tax return.","A high-income minimum tax from 2026 is an income measure, not a wealth tax. It can still affect wealthy investors whose portfolios produce dividends or other included income.","State and municipal rules are essential for property and succession planning. A national headline cannot determine the IPTU, ITBI, IPVA or ITCMD result.","NmbMfSqy7JHPrB26Gsrzb-LrgYltE99BM4f84Qi7k18",{"id":1204,"title":1205,"bestFor":1206,"body":1208,"country":38,"countryFacts":1215,"countrySlug":39,"description":1212,"excerpt":40,"extension":41,"faqs":1216,"flag":62,"heroImage":40,"howItWorks":1226,"lastUpdated":709,"meta":1232,"metaDescription":1233,"metaTitle":1234,"navigation":68,"otherTaxes":1235,"pageType":243,"path":1241,"relatedFormations":1242,"relatedGuides":1243,"seo":1244,"stem":1245,"summaryCards":1246,"taxBracketSections":1261,"taxBrackets":1262,"taxRates":1263,"taxSlug":152,"taxType":151,"visas":1275,"watchOut":1276,"__hash__":1281},"taxes\u002Fcountry\u002Fbrazil\u002Finheritance-tax.md","Inheritance tax in Brazil",[609,106,398,1207,471],"Cross-border heirs",{"type":17,"value":1209,"toc":1213},[1210],[20,1211,1212],{},"Brazilian succession tax is decentralized. The federal no-estate-tax headline is useful, but the real calculation starts with the state or Federal District, the asset location and whether the transfer is an inheritance, gift or value step-up.",{"title":33,"searchDepth":34,"depth":34,"links":1214},[],{"region":692,"currency":693,"taxTreaties":694,"euBlacklist":121,"fatfStatus":695},[1217,1220,1223],{"question":1218,"answer":1219},"Does Brazil have inheritance tax?","Brazil has no federal inheritance tax, but every state and the Federal District can levy ITCMD on inheritances and gifts. Rates and exemptions vary, with the current Senate maximum at 8%.",{"question":1221,"answer":1222},"What is ITCMD in Brazil?","ITCMD is the state or Federal District tax on transfers causa mortis and donations of assets or rights. It is the main Brazilian succession tax.",{"question":1224,"answer":1225},"Can an inherited asset trigger income tax too?","Yes. If an estate or donor transfers an asset at a value above the declared basis, the difference can be treated as a capital gain for federal income-tax purposes, separately from ITCMD.",[1227,1228,1229,1230,1231],"Brazil does not impose a federal inheritance or estate tax. The main death and gift tax is ITCMD, an acronym for the state and Federal District tax on transfers causa mortis and donations of assets or rights.","Each state and the Federal District sets its own rates, exemptions, thresholds, valuation rules and filing process within the federal constitutional framework. Rates can be progressive by the value of the heir's share or gift, and the current Senate maximum is 8%.","The competent state depends on the asset and the deceased's or donor's circumstances. Real estate is especially location-sensitive, while shares, cash and foreign assets can require residence, domicile and legislative analysis. A cross-border estate should not assume that the state of the probate court is always the only answer.","A separate Brazilian income-tax capital gain can arise when an estate or donor transfers an asset at market value above its declared acquisition basis. That income-tax issue is distinct from ITCMD and can change whether transferring at cost or market value is preferable.","Heirs still need an inventory or other succession procedure, tax filings, asset valuation, corporate-register updates and bank releases. Brazil's lack of a federal estate tax does not remove probate costs, state tax exposure or foreign-country inheritance taxes.",{},"Brazil inheritance tax guide for families and expats. See state ITCMD rules, the 8% maximum, federal estate-tax position, gifts and capital-gain risks.","Brazil inheritance tax: ITCMD rates, gifts and estate rules (2026)",[1236,1237,1238,1239,1240],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fbrazil\u002Finheritance-tax",[],[],{"title":1205,"description":1212},"country\u002Fbrazil\u002Finheritance-tax",[1247,1251,1254,1257],{"label":1248,"value":1249,"note":1250},"Federal inheritance tax","None","No national estate tax",{"label":1252,"value":754,"note":1253},"ITCMD","Inheritance and gifts",{"label":1255,"value":187,"note":1256},"Rate structure","Based on share or transfer value",{"label":1258,"value":1259,"note":1260},"Estate administration","Required","Probate and tax-clearance work still matter",[],[],[1264,1267,1269,1272],{"label":1265,"value":1249,"badge":1266},"Federal estate tax","National level",{"label":1268,"value":754},"State ITCMD",{"label":1270,"value":1271},"ITCMD rate structure","Often progressive",{"label":1273,"value":1274},"Capital gain on value step-up","Generally 15% in defined cases",[],[1277,1278,1279,1280],"There is no single Brazil-wide ITCMD rate. The state or Federal District, asset location, heir or donor residence and transfer type must be identified before using a percentage.","A transfer at market value can create both ITCMD and a federal income-tax capital gain. A transfer at the prior declared value may avoid that gain but can affect future basis and succession economics.","Gifts made during life can be aggregated or treated differently under state rules, and forced-heirship and marital-property rules can affect the taxable share.","Foreign heirs and Brazilian residents with assets abroad need to coordinate Brazilian ITCMD and income-tax rules with the law of the asset country and the heir's residence country.","MBzxjFwgyR-R8zdnCfsevaoYCS0p7G1GfkF4TgpFhtU",1788594194547]