In short
A non-resident who sells a home in Brazil pays income tax of 15% on a gain up to R$ 5 million, rising by bands to 22.5% above R$ 30 million, with none of the residents' exemptions; the buyer withholds it on the day of the sale. On a R$ 400,000 gain, that is R$ 60,000, or R$ 100,000 if the seller lives in a listed low-tax jurisdiction (25%). A resident is exempt when selling an only property for R$ 440,000 or less (no other sale in five years), or when reinvesting the price in a home in Brazil within 180 days.
Tax on four gains, non-resident seller
| Gain | Marginal rates | Listed jurisdiction (25%) |
|---|---|---|
| R$ 200 thousand | R$ 30,000 | R$ 50,000 |
| R$ 500 thousand | R$ 75,000 | R$ 125,000 |
| R$ 1 million | R$ 150,000 | R$ 250,000 |
| R$ 6 million | R$ 925,000 | R$ 1,500,000 |
Bands: 15% up to R$ 5 million; 17.5% from R$ 5 million to R$ 10 million; 20% to R$ 30 million; 22.5% above. Each rate applies only to the part of the gain inside its band.
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Sources
- Law 8,981/1995, art. 21 (wording of Law 13,259/2016); Law 9,250/1995, art. 22-23; Law 11,196/2005, art. 39-40
- Law 10,833/2003, art. 47 (capital gains of a beneficiary resident in a jurisdiction with favoured taxation: 25%); list: IN RFB 1,037/2010; Law 10,833/2003, art. 26 (the buyer, or the attorney of a non-resident buyer, withholds the tax of a non-resident seller)
- Receita Federal, Perguntas e Respostas IRPF 2026, questions 655, 656 and 671