Brazil (BR)
South America's largest country, combining major work hubs, world-famous culture, beaches, Amazon biodiversity, strong digital payments, and complex but navigable bureaucracy for expats.
Capital: Brasilia
Region: Americas
Language: Portuguese
Currency: BRL (R$)
Cost of living: Very affordable (index 35)
Emergency: 190
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Business Setup
Start a business or go freelance in Brazil.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 Confirm your visa/residence permits self-employment or company ownership/management.
- 2 Obtain CPF and reliable address proof.
- 3 Choose MEI, SLU/LTDA or individual taxpayer route with an accountant.
- 4 Register at municipal/state/federal levels as activity requires.
- 5 Open bank account and Pix keys.
- 6 Issue invoices through the correct municipal/federal system.
- 7 Track monthly taxes, INSS, bookkeeping and annual declarations.
Tax registration
CPF is personal tax ID. Businesses also need CNPJ. Service providers often register with the municipality for nota fiscal de servico.
VAT threshold
Brazil has no single VAT threshold. MEI ceiling: R$81,000/year (2026). Simples Nacional: up to R$4,800,000/year (covers ISSQN/ICMS within the simplified rate). ISS (municipal services tax): 2–5% on service revenue from the first invoice. ICMS (state goods tax): state-administered; no small-business exemption. Above R$4,800,000: Lucro Presumido or Lucro Real regime — consult an accountant (contador) for your activity.
Invoicing
Clients often require nota fiscal. Service invoices are usually municipal NFS-e; product sales can involve state/federal invoice systems. Use an accountant until the flow is clear.
Social security
Freelancers/company owners must plan INSS separately. MEI pays simplified DAS; other structures use pro-labore and contribution rules.
💡 MEI is attractive but restricted by activity, revenue and employment rules. Many foreign consultants use SLU/LTDA under Simples Nacional, but immigration and tax residence must be aligned.
🏢 Business Structures
MEI · Microempreendedor Individual
Individual micro-entrepreneur
None
Min. capital
Same day online (if eligible)
Setup time
Liability: Personal liability — personal assets not fully separated from business
Setup cost: Free registration via Portal gov.br. Monthly DAS contribution: R$72.60 (commerce/industry) or R$76.90 (services) in 2026
Best for: Very small activities on the permitted MEI occupation list with annual revenue under R$81,000. Cannot hire more than one employee. Not available to non-residents or visa holders without CPF.
EI · Empresário Individual
Sole proprietor
None
Min. capital
1–3 weeks
Setup time
Liability: Unlimited personal liability — personal and business assets fully merged
Setup cost: R$200–1,000 (Junta Comercial registration + accountant setup)
Best for: Small solo businesses with turnover above the MEI limit or in occupations not eligible for MEI. All profits taxed as personal income. Unlimited liability is the main drawback.
SLU · Sociedade Limitada Unipessoal
Single-member limited liability company
None for most activities
Min. capital
1–4 weeks
Setup time
Liability: Limited to company assets if corporate formalities are maintained
Setup cost: R$1,000–5,000+ (Junta Comercial registration + accountant/legal fees)
Best for: Freelancers, consultants, and small businesses wanting liability separation without a second partner. Most popular structure for expat entrepreneurs under Simples Nacional.
LTDA · Sociedade Limitada
Limited liability company
None for most activities
Min. capital
2–6 weeks
Setup time
Liability: Limited to quotas, with piercing exceptions for fraud, tax debts, and labour obligations
Setup cost: R$2,000–8,000+ (notary, Junta Comercial, professional fees — complexity dependent)
Best for: Most small and medium businesses with multiple partners. Standard corporate vehicle. Eligible for Simples Nacional if turnover is under R$4,800,000/year.
SA · Sociedade Anônima
Corporation
No statutory minimum for closely-held SA
Min. capital
1–3 months
Setup time
Liability: Shareholder liability limited to subscribed shares
Setup cost: R$10,000–50,000+ (legal fees, board governance, CVM registration if publicly traded)
Best for: Larger companies, regulated industries, venture-backed businesses, and those planning share issuance or public listing (Bolsa B3).
Branch · Filial de Sociedade Estrangeira
Foreign company branch
No separate minimum; parent company capital applies
Min. capital
3–12 months
Setup time
Liability: Foreign parent company fully liable for all branch obligations
Setup cost: R$15,000–60,000+ (federal authorisation via DREI, legalised documents, legal fees)
Best for: Foreign companies with strong operational reasons not to use a Brazilian subsidiary. Requires Presidential Decree authorisation — rarely used due to complexity and cost.
Business Setup
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