Brazil
Brazil is the giant of South America with a domestic market of 215 million people. The country attracts expatriates with its low cost of living, tropical climate, and vibrant culture. The accessible digital nomad visa ($1,500/month income) and Simples Nacional regime for small businesses ease relocation. São Paulo, Rio de Janeiro, and Florianópolis are the most popular cities for expats and startups, with growing English-speaking communities.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 27 110 € | 0 % |
| 27 110 € → 33 920 € | 7.5 % |
| 33 920 € → 45 013 € | 15 % |
| 45 013 € → 55 976 € | 22.5 % |
| 55 976 € → unlimited | 27.5 % |
Corporate tax
34 %
Capital gains
15 %
VAT
17 %
Special regime : Simples Nacional (micro et petites entreprises)
Le Simples Nacional est un régime simplifié pour les micro et petites entreprises avec un CA annuel jusqu'à 4,8 millions BRL (environ 880 000 EUR). Les taux varient de 4 % à 33 % selon le CA et le secteur d'activité, mais incluent tous les impots et cotisations en un seul paiement.
Illimitée tant que le CA reste dans les limites
Entreprise brésilienne (MEI, ME ou EPP) avec un CA annuel inférieur à 4,8 millions BRL. Pas d'actionnaire étranger (sauf conditions spécifiques).
- Taux réduit à partir de 4 % pour les plus petits CA
- Tous les impots et cotisations regroupés en un seul paiement mensuel
- Comptabilité simplifiée
- Accès facilité aux marchés publics
Visa options
Visa Digital Nomad
digital-nomadDuration: 1 an renouvelable 1 fois
Cost: Environ 100 USD
Requirements: Revenu mensuel minimum de 1 500 USD (travail à distance pour une entreprise étrangere). Assurance santé. Pas de casier judiciaire.
Visa Investisseur (VIPER)
investisseurDuration: Permanent
Cost: Environ 250 USD
Requirements: Investissement d'au moins 500 000 BRL (environ 90 000 EUR) dans une entreprise brésilienne créatrice d'emplois. Montant réduit pour les startups tech.
Visa Retraité (VITEM V)
retraiteDuration: Permanent
Cost: Environ 100 USD
Requirements: Pension de retraite d'au moins 2 000 USD/mois transférable au Brésil. Age minimum de 60 ans.
Living in Brésil
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Brazil is low in pounds thanks to the favourable real exchange rate. A single person can live on £600/month excluding rent. Rents are accessible, even in pleasant neighbourhoods of São Paulo or Rio. Food is abundant and cheap. Southern cities (Florianópolis, Curitiba) offer the best price-quality ratio.
Settling in Brésil
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
The Brazilian digital nomad visa is accessible ($1,500/month income) and the investor visa allows permanent residency. Brazilian bureaucracy (custo Brasil) is notoriously heavy and complex, with many documents requiring apostille and translation. Portuguese is essential for daily life, although English is increasingly used in tech hubs. Brazilians are very welcoming and social integration feels natural. São Paulo, Rio, and Florianópolis are the most popular cities for expats.
The Brazilian public health system (SUS) is universal and free but suffers from very long waiting times and highly variable quality by region. The private sector is of very good quality in major cities (Albert Einstein and Sírio-Libanês hospitals in São Paulo are world-renowned). Private health insurance costs £35-85/month and grants access to excellent facilities.
Quality of life
Brazil offers a tropical climate, spectacular beaches, and a festive, welcoming culture. Gastronomy is rich and varied. The private health system is of good quality and affordable. Main drawbacks are uneven safety by neighbourhood, traffic in major cities, and the Portuguese language barrier.
Pros and cons
Advantages
- Very low cost of living in pounds (favourable exchange rate)
- Accessible digital nomad visa ($1,500/month income)
- Huge domestic market for entrepreneurs
- Tropical climate and attractive lifestyle
Disadvantages
- Very high CIT at 34% for companies outside Simples Nacional
- Uneven safety by neighbourhood and city
- Very heavy Brazilian bureaucracy (custo Brasil)
- Time difference of -3h to -5h with the UK
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Brazil?
The top marginal income tax rate in Brazil is 27.5%. The corporate tax rate is 34%. A special regime exists: Simples Nacional (micro et petites entreprises).
What is the cost of living in Brazil?
The monthly cost of living for a single person in Brazil is approximately 700 EUR (excluding rent). City center rent costs around 500 EUR per month.
Is there a tax treaty between the United Kingdom and Brazil?
Check HMRC for the current status of the tax treaty between the United Kingdom and Brazil.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.