Country tax profile · 2026
Brazil inheritance tax
Applies
inheritance & estate tax
How Brazil taxes inheritance
State-level inheritance & gift tax (ITCMD), rate up to 8% No federal exemption; thresholds and rates set per state
Compiled by MyNomadWorld for Brazil and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Brazil compares
141 of 197 countries we track have no inheritance or estate tax. Brazil is not one of them.
Who is a tax resident of Brazil?
Permanent-visa holders resident from entry; temporary visa without employment resident after 183 days presence within any 12-month period
Related Brazil taxes
Moving to Brazil?
Get matched with a vetted Brazil tax & immigration advisor who handles residency and the exit from your current country.
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What is the inheritance tax rate in Brazil?
State-level inheritance & gift tax (ITCMD), rate up to 8% No federal exemption; thresholds and rates set per state