Brazil taxes for foreigners changed twice in 2026: the tax on low monthly earnings was cancelled, and dividends are taxed for the first time since 1996.
Expats: Brazil
Key Facts
—What changed. From January 2026 Brazil zeroes the income tax on monthly earnings up to R$5,000 (US$968).
—The other half. It also taxes dividends for the first time since 1996, at 10%.
—The catch: For residents the 10% is an advance, credited back. For non-residents it is final.
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