Why Brazil?

National Population:
+211.7 million people
Growth Projection by 2021:
Main Characteristics:

Brazil has a strategic location to access other South American countries.

It is among the countries with the largest economy in the world and with the greatest foreign investment.

It has important resources of raw materials easily accessible, a large pool of labor from different educational levels, an excellent internal market, and a diversified economy.

The Brazilian government promotes and favors FDI.

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Growing Industries and Market Opportunities

Food and Beverages
Agricultural Equipment and Services
Architecture, Construction and Engineering Services
Renewable Energy

Limits for Foreign Shareholders

  • The investment regime in Brazil is liberal and allows foreign investors to have majority participation in the creation of companies.
  • There are certain sectors restricted to foreign investors that need special authorization: nuclear, health, land ownership, fishing, postal, telegraphs, aviation, aeronautics, media, communications, and land transportation.

Main Tax Rates in Country

Corporate Taxes

Corporate income tax (IRPJ) is assessed at the fixed rate of 15% on annual taxable income, using either the 'actual profits' method (APM) or the 'presumed profits' method.


Dividends derived by Brazilian companies are not subject to income tax.

Employment Taxes
Social Security (INSS): 20% (employer) / 7.5% - 14% (employee)
Unemployment Fund (FGTS): 8%
Other Social Security Taxes (INSS): up to 8%

According to each state

Other Taxes

 PIS e COFINS 3,65% - 9,25% / ISS: 2% - 5%

Remittance of profits

Fully Allowed

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