This Brazil capital gains tax calculator works out the imposto sobre ganho de capital on three kinds of disposal: listed B3 shares, real property, and other assets. Each has its own rule — a flat rate with a monthly exemption for shares, a generous sole-home exemption for property, and a progressive scale for everything else.
How it works
Other assets are taxed on a progressive IRPF scale applied slice by slice:
- up to
R$5,000,000→15% R$5,000,000–10,000,000→17.5%R$10,000,000–30,000,000→20%- above
R$30,000,000→22.5%
Listed shares on the B3 are taxed at a flat 15% on the net gain — but spot-market share sales totalling up to R$20,000 in a single month are fully exempt.
Real property uses the same progressive scale, except the sale of your sole residential property for up to R$440,000 is exempt when you have not sold another property in the prior five years.
The gain itself is sale − acquisition cost − allowable costs.
Example
Sell an investment property bought for R$200,000 at R$500,000: the R$300,000 gain sits entirely in the first band, so 15% applies and R$45,000 is due, leaving R$255,000 net. Sell R$15,000 of B3 shares in a month and the gain is exempt under the R$20,000 monthly threshold.
Notes
This is an estimate. Active traders settle monthly via DARF under separate rules, old acquisition costs can be inflation-adjusted, and non-residents face withholding. For a final figure, consult a Brazilian accountant.