Brazil Capital Gains Tax
Detailed capital gains tax rates and rules for Brazil in 2026.
Brazil taxes capital gains on a progressive scale: 15% on gains up to BRL 5 million, 17.5% on gains between BRL 5 million and BRL 10 million, 20% on gains between BRL 10 million and BRL 30 million, and 22.5% on gains exceeding BRL 30 million. These rates apply to both residents and non-residents (with certain treaty considerations). Stock market gains for individuals on regular trading (not day trading) are taxed at a flat 15%, while day trading gains are taxed at 20%. Real estate capital gains benefit from a reduction factor for properties held for long periods.
Short-Term Rate
22.5%
Long-Term Rate
22.5%
Standard Rate
22.5%
Exemptions
- Sale of a residential property up to BRL 440,000, provided the seller owns no other property and has not used this exemption in the previous 5 years
- Sale of residential property if proceeds are used to purchase another residential property within 180 days
- Monthly stock market sales under BRL 20,000 for individuals (except day trading)
- Gains on shares acquired before 1969 may have reduced taxable amounts
How Brazil Capital Gains compares
Brazil’s capital gains tax rate of 22.5% is the 37th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and South America’s regional average of 20.5%.
