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Company registration in Brazil

A Brazilian Ltda is opened through the Redesim portal: feasibility check, then filing of the contrato social with the state Junta Comercial, which triggers the CNPJ, with most companies registered within a day. A partner or administrator abroad can sign electronically, but foreign founders trip on the prerequisites: every partner needs a CPF, and a non-resident administrator must appoint a Brazil resident to receive service of process.

Checked against official sources on September 27, 2026
Gov. filing fee
R$273.55
Registration time
About 1 day (avg 23 h)
Corporate tax
34% (IRPJ+CSLL)
Local director
Non-resident with POA
Remote setup
Possible
Visit, notary or lawyer
Not required
Local director
Non-resident with POA
Registered address
Brazilian address
Minimum capital
Not stated
Yearly upkeep
No registry fee stated
EU member
No
IWG business address
95 centresfrom $35/mo

What the registry requires

Company typeSociedade Limitada (LTDA), including the single-member Sociedade Limitada Unipessoal (SLU)
RegistryJunta Comercial of the state, through the federal Redesim network (gov.br); CNPJ issued by the Receita Federal
Government filing feeR$273.55 — São Paulo (JUCESP) 2026 price for filing a Ltda contrato social (R$218.99 if the company is an ME/EPP). Each state's Junta sets its own table; Rio Grande do Sul waives the fee for standard-form Ltda filings.
Registration timeThe federal Mapa de Empresas dashboard reports an average opening time of 23 hours, with 73.7% of companies opened in under one day.
Resident directorDREI manual: administrators may be foreign or resident abroad but must file a power of attorney giving a Brazil resident specific powers to receive service of process (Lei 6.404 art. 146 §2).
Visit, notary or lawyerSince DREI IN 01/2024 a partner resident abroad may sign the contrato social electronically; otherwise a proxy with specific powers signs. Every individual partner, including non-residents, needs a CPF, which the Receita Federal issues free to foreigners living abroad.
Registered addressThe contrato social must state the company's sede (registered address) in Brazil; Redesim's feasibility step checks the address before registration.
Minimum capitalNot stated
Corporate taxIRPJ 15% plus a 10% surcharge on profit above R$20,000 per month, plus CSLL 9% for companies in general (15% for financial institutions).
Every yearNo annual return fee to the Junta Comercial is published; federal tax filings apply. Non-resident partners and administrators must keep the service-of-process proxy in force.

What it costs

Government filing fee
R$273.55
≈ $53 at ECB rates

São Paulo (JUCESP) 2026 price for filing a Ltda contrato social (R$218.99 if the company is an ME/EPP). Each state's Junta sets its own table; Rio Grande do Sul waives the fee for standard-form Ltda filings.

Every year
No registry fee stated

No annual return fee to the Junta Comercial is published; federal tax filings apply. Non-resident partners and administrators must keep the service-of-process proxy in force.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Brazil, step by step

  1. Obtain a CPF for each foreign partner (free, available to residents abroad) and a digital certificate for electronic signature.
  2. Run the Redesim feasibility check for the company name and address.
  3. Draft the contrato social under the DREI manual, stating capital, sede and administrators.
  4. Non-resident partners sign electronically or through a proxy with specific powers; non-resident administrators file a proxy to a Brazil resident for service of process.
  5. File with the state Junta Comercial and pay its fee (JUCESP: R$273.55 in 2026).
  6. Receive the CNPJ and complete state/municipal registrations and licensing in Redesim step 3.

Corporate tax in Brazil

34% (IRPJ+CSLL). IRPJ 15% plus a 10% surcharge on profit above R$20,000 per month, plus CSLL 9% for companies in general (15% for financial institutions).

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Filing without a CPF for a foreign partner, which blocks the registration.
  • Appointing a non-resident administrator without the power of attorney to a Brazil resident for judicial service.
  • Budgeting on one state's fee table when the Junta of the chosen state charges differently.

Compare Brazil with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
EcuadorS.A.S.
$0Not stated25%NoOnline (e-signature)Not statedNot stated
BrazilLTDA / SLU
R$273.55≈ $53About 1 day (avg 23 h)34% (IRPJ+CSLL)Non-resident with POANot requiredBrazilian addressNo registry fee stated
PanamaS.A.
$60Not stated25%No (3 directors min)Lawyer + notaryAgent address$300 a year
ArgentinaS.A.S.
Varies72 hours (IGJ)25-35% progressive1 resident adminOnline via TAD + CDISede in Buenos AiresNot stated
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Redesim: three steps (viabilidade, inscrição, licenciamento) for opening a company — gov.br, checked September 27, 2026
  • Mapa de Empresas: average opening time 23 hours; 73.7% in under one day — gov.br, checked September 27, 2026
  • DREI Ltda manual: non-resident partner may sign electronically (IN 01/2024); administrators abroad need a proxy to a Brazil resident to receive citação; partner qualification requires CPF — gov.br, checked September 27, 2026
  • IRPJ 15% plus 10% additional on profit above R$20,000 per month — gov.br, checked September 27, 2026
  • CSLL 9% for companies in general, 15% for financial institutions — gov.br, checked September 27, 2026
  • JUCESP 2026 price table: contrato social R$273.55 (R$218.99 for ME/EPP) — institucional.jucesp.sp.gov.br, checked September 27, 2026
  • CPF: Brazilians or foreigners may register, living in Brazil or abroad, free of charge — gov.br, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in Brazil

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Brazil and use it for the registration file, correspondence and clients.

The registry accepts a provider’s address as the registered office, so an IWG address can be the company’s legal address.

95IWG centres
26cities
$35from, per month
Addresses in Brazil
FAQ · 4 questions

Frequently asked questions

The government filing fee is R$273.55. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: No registry fee stated.

About 1 day (avg 23 h). Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes, with a condition on the director’s residence; a licensed provider will explain the accepted alternatives. No visit is required.

Yes. A provider’s address is accepted as the registered office.