Umzug nach Brazil: Steuern, Aufenthalt und Leben
So werden Sie in Brazil steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Brazil the top income tax rate is 27.5%, dividends are taxed at up to 10% and companies pay 34% corporate tax.
How to move and become tax resident
You can become tax resident in Brazil from arrival once you take up residence (Permanent visa/residence: resident from arrival; temporary visa: from day 184 in 12 months). The typical route is Investor residence (VITEM IX/real estate) or digital nomad: R$500k in a Brazilian company (R$150k innovation) or R$1m real estate (R$700k N/NE); digital nomad US$1.5k/mo There are 6 open residence programmes in Brazil — see the list below.
Living there
São Paulo has a humid subtropical climate with winter highs around 22.8 °C and summer highs around 29.7 °C. The economy grew +2.4% in 2025; the IMF forecasts 1.9% for 2026. Its passport opens about 152 countries without a visa in advance. Security: Gang/militia & police violence (ACLED 'extreme'); tourist areas generally fine.
Key facts
| Höchste Einkommenssteuer | 27.5% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 34% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent visa/residence: resident from arrival; temporary visa: from day 184 in 12 months |
| Typischer Aufenthaltsweg | Investor residence (VITEM IX/real estate) or digital nomad — R$500k in a Brazilian company (R$150k innovation) or R$1m real estate (R$700k N/NE); digital nomad US$1.5k/mo |
| Pass | visumfrei oder Visum bei Ankunft in 152 Länder |
| Economic growth | +2.4% (2025), forecast 1.9% (2026) |
| Klimatyp | humid subtropical · 22.8° / 29.7° (São Paulo) |
| Krieg & Konflikte | unrest — Gang/militia & police violence (ACLED 'extreme'); tourist areas generally fine |
| Alle Naturgefahren | 5.8/10 |
| Bankensicherheit | 5.5/10 · BB |
| Eigentumsschutz | 4/10 |
| Warme Wohnungen im Winter | 9/10 |
Aufenthaltsprogramme in Brazil
- Investor Residence - Business Investment (VITEM IX) — Investition CHF 21'800 · open · 2026-10
- Investor Residence - Real Estate — Investition CHF 101'500 · open · 2026-10
- Digital Nomad Visa (VITEM XIV) — Einkommen / Jahr CHF 14'400 · open · 2026-10
- Retiree Residence — Einkommen / Jahr CHF 19'200 · open · 2026-10
- Family Reunion Residence — family · open · 2026-10
- Work Residence (Employment) — employment · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Brazil to become tax resident?
ab Zuzug. Permanent visa/residence: resident from arrival; temporary visa: from day 184 in 12 months Worldwide; offshore funds/entities taxed annually (Law 14.754)
How much tax will I pay in Brazil?
In Brazil the top income tax rate is 27.5%, dividends are taxed at up to 10% and companies pay 34% corporate tax.
Which residence programmes does Brazil offer?
Investor Residence - Business Investment (VITEM IX) (CHF 21'800); Investor Residence - Real Estate (CHF 101'500); Digital Nomad Visa (VITEM XIV); Retiree Residence; Family Reunion Residence
What is the usual way to move to Brazil?
Investor residence (VITEM IX/real estate) or digital nomad. R$500k in a Brazilian company (R$150k innovation) or R$1m real estate (R$700k N/NE); digital nomad US$1.5k/mo
Compare with nearby countries
Argentina · Belize · Bolivia · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador · Guatemala
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.