A clear, practical guide for American investors who want to understand Brazil’s tax and legal framework.
Taxes and legal rules are central to successful cross-border investing. This page explains the core obligations and protections that apply when Americans invest in Brazil, and links to detailed guides so you can comply with both Brazilian and U.S. requirements.
Below you’ll find the four key areas every foreign investor should know.
🧾 Taxes for Foreigners
Brazil taxes certain investment income and transactions even for non-residents. This section explains which taxes commonly apply to foreigners — including withholding taxes, taxation on interest and dividends, and specific rules for non-resident investors. It also covers when tax is withheld at source and when you must file tax returns in Brazil.
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🇺🇸🇧🇷 US–Brazil Tax Rules
Investing in Brazil as a U.S. citizen involves tax obligations in both countries. This guide outlines the main interactions between U.S. and Brazilian tax systems, explains the current double-taxation mechanisms and credits, and highlights key reporting requirements such as FATCA and how to avoid being taxed twice on the same income.
➡️ READ MORE → US–Brazil Tax Rules
⚖️ Capital Gains
Capital gains treatment depends on the asset type (real estate, stocks, funds) and on your residency status. This section describes how capital gains are calculated in Brazil, applicable rates, exemptions or reductions (when available), and practical examples for common transactions such as selling property, selling stocks, or exiting a fund.
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📢 Declarations (Reporting Requirements)
Many investments and accounts must be declared to Brazilian authorities — and U.S. investors must also keep up with U.S. reporting (FBAR, Form 8938, etc.). This page provides a checklist of mandatory declarations, filing timelines, who must submit them, and how to coordinate reporting in both jurisdictions to remain compliant.
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