Countries › Brazil
Brazil residency requirements: does dividend income count?
We track 1 Brazil residency route. Short answer, from official sources: dividend income doesn't count toward VITEM XIV – retiree.
Does Brazil accept dividends?
- VITEM XIV – retiree NoNo — the visa is based on retirement/pension income. Source: gov.br
Checked 2026-10-26. Compare every country →
4 verified facts · 0 not yet verified · 0 conflicting
1. VITEM XIV – retiree
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Income floor | Proof of retirement and ability to transfer at least US$2,000/month to Brazil. | Verified | gov.br | 2026-10-26 |
| Do dividends count? | No — the visa is based on retirement/pension income. | Verified | gov.br | 2026-10-26 |
Tax in Brazil
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Tax on foreign dividends | Income from foreign financial investments, including dividends, is taxed at 15% in the annual adjustment (Lei 14.754/2023). | Verified | planalto.gov.br | 2026-10-26 |
| Tax on crypto gains | Virtual assets held abroad count as foreign financial investments, taxed at 15% (Lei 14.754/2023). Domestic holdings follow separate rules. | Verified | planalto.gov.br | 2026-10-26 |
Your home country may still tax your dividends; check its rules.
How it's taxed in Brazil
Last verified: 2026-10-26Brazil tax on your dividends
Local treatment of a US return-of-capital payout can differ from its US label.
- Foreign dividends Income from foreign financial investments, incl. dividends, taxed at 15% in the annual adjustment (Lei 14.754/2023).
- US return-of-capital payouts
If you're a US citizen living here
- Worldwide taxation U.S. citizens and resident aliens abroad are taxed on worldwide income; the dividend/ROC rules above apply exactly as for U.S. residents.
- Foreign earned income exclusion The Foreign Earned Income Exclusion does not cover dividends or other investment income.
- FBAR FBAR (FinCEN 114) required if foreign financial accounts total more than $10,000 at any time in the year.
- Form 8938 (living abroad) Form 8938 (living abroad): > $200k year-end or > $300k anytime (single/MFS); > $400k / $600k (joint).
General information from official sources, not tax advice. Talk to a qualified tax professional. ROC status is set by the issuer each year from its earnings and profits; it is an expectation, not a guarantee.
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How we check
We only publish a figure or rule when a government, consulate, or tax authority source confirms it. Where official sources disagree, we say so and show neither figure as fact. Methodology.
Estimates, not tax or legal advice. Consulates often apply their own figures and exchange rates. Immigration rules change; confirm with the official authority or a licensed immigration lawyer. Not legal advice.
Where dividend income does count
Countries with a route where the official source says dividend or investment income qualifies: Argentina, Belize, Chile, Cyprus, Dominican Republic, Ecuador, El Salvador, France, Greece, Italy, Portugal, Spain, Thailand. Run the calculator →