Taxes on capital gains in Brazil, 1977-2011
| Taxpayer | Period | Rate (%) | Legal basis |
|---|---|---|---|
| Individuals | 1976-1988 | Exempt | Decree 1510/1976, Article 4 |
| Individuals | 1989-2011 | 15 | Act 7713/1988, Articles 2 and 3 |
| Corporations | 1977-2011 | 15 | Decree 1598/1977, Article 31 |
| Taxpayer | Period | Rate (%) | Legal basis |
|---|---|---|---|
| Individuals | 1976-1988 | Exempt | Decree 1510/1976, Article 4 |
| Individuals | 1989-2011 | 15 | Act 7713/1988, Articles 2 and 3 |
| Corporations | 1977-2011 | 15 | Decree 1598/1977, Article 31 |
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