One of the most common concerns among foreign investors is: ‘Once I make money in Brazil, how do I take it abroad?’ The answer is: in a structured way, and with fewer obstacles than you might expect.
Dividend remittances
There are no restrictions on the distribution and remittance of profits abroad. However, from January 1, 2026, dividend remittances to non-residents are subject to a 10% withholding tax at source (Law No. 15,270/2025). The previous exemption remains applicable for profits generated up to December 31, 2025, provided the distribution was approved by that date and payment occurs by 2028. Remittances to shareholders residing in tax havens are subject to a 25% withholding rate.
Capital repatriation
Capital may be repatriated at any time, with no minimum investment holding period — provided the initial investment is duly registered with BACEN.
- Remittances within the registered amount: exempt from income tax.
- Remittances above the registered amount (capital gains): subject to 15% income tax.
Note: if the company reports losses, BACEN may require the absorption of those losses and restrict repatriation proportionally to the negative result.
Interest remittances
Permitted when the investment is registered with BACEN. Subject to 15% withholding income tax at source.
Royalty remittances
The patent must be registered both in the country of origin and in Brazil. The INPI (National Industrial Property Institute) grants the license authorizing the remittance. Registration must be on file with BACEN. Tax rate: 15% withholding income tax at source.
Brazil has double taxation treaties with Argentina, Chile, Spain, Portugal, France, Italy, Japan, China, and 17 other countries. These agreements can significantly reduce the overall tax burden on cross-border transactions.
📩 Ready to establish your company in Brazil with full legal security? Contact Sara Sanchez Advogados — specialists in foreign companies entering Brazil.
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