Buying property in Brazil as a US citizen

Can a US citizen buy property in Brazil?

Yes. An American can buy an apartment, a house or an urban lot in Brazil and own it in their own name, on the same terms as a Brazilian. You do not need to live in Brazil or hold a residence permit to buy.

The limits are on rural land. Law 5,709/1971 is written for foreigners resident in Brazil and caps how much rural land they can hold: up to 3 modules freely, up to 50 with authorization from INCRA, the land agency, and foreigners together no more than a quarter of a municipality's area. In the 150 km strip along Brazil's land borders, rural deals with foreigners need prior government assent (Law 6,634/1979). Curitiba is not in the border strip (IBGE, 2024), and an apartment there is urban property.

Owning property in Brazil does not give you a visa or residence (Migration Law 13,445/2017, art. 35). The exception is the residence permit for investing R$ 1 million or more in property. Retirees have a separate route, with US$ 2,000 a month.

The CPF, from the United States

The CPF is Brazil's taxpayer number. It goes on the deed and on the property's registration, and you need it to open a bank account and exchange money. Living in the US, you apply in person at a Brazilian consulate, free of charge: fill in the Federal Revenue's online form, book an appointment on e-Consular and bring your passport. The consulate in Washington issues it the same day.

Brazil has 11 consular posts in the US: Atlanta, Boston, Chicago, Hartford, Houston, Los Angeles, Miami, New York, Orlando (a vice-consulate), San Francisco and Washington. Once you have a CPF, you update it once a year in the Federal Revenue's app; our CPF page explains how.

Visiting: the e-visa and how long you can stay

Since April 10, 2025, US citizens need a visa to visit Brazil (Decree 11,515/2023, with the start date set by Decree 11,982/2024). Itamaraty's visa table, updated in October 2026, still lists the visa as required. You apply online, for an e-visa, through the portal the Brazilian consulates point to.

A visit visa allows stays of up to 90 days, which the Federal Police can extend by another 90, up to 180 days per migratory year (Decree 9,199/2017, art. 20). Under reciprocity, a visit visa can be valid for up to 10 years (art. 15).

To live in Brazil, a visit visa is not enough. The routes are the residence permit by investment (R$ 1 million or more in property) and the retirement visa (US$ 2,000 a month), both explained on our pages.

Taxes in Brazil as a non-resident

US taxes: rent, sale and the foreign tax credit

• A US citizen is taxed on worldwide income wherever they live, so rent from Brazil goes on your US return: Schedule E, Part I, with the property's foreign address.
• A rental home used outside the US is depreciated under the alternative system, over 30 years if placed in service after 2017, not 27.5 (IRS Publication 527).
• Brazilian income tax on the rent or on the gain can be taken as a foreign tax credit, in most cases with Form 1116, or as an itemized deduction (IRS Publication 514). Rent counts as passive category income.
• The gain on selling the property is taxable in the US as well, and the Brazilian tax withheld on it can be credited the same way.
• There is no income tax treaty between the US and Brazil: Brazil is not on the IRS list of treaties. The credit comes from US law, not from a treaty.

If you move to Brazil and become a tax resident there, Brazil lets you offset federal income tax paid to the US against the Brazilian tax, by reciprocity; state and local taxes do not count (Receita Federal, income tax Q&A 2026, question 142). As a US citizen, you keep filing in the US as well.

FBAR and Form 8938: what to report

Form 8938 thresholds: living in the US, more than US$ 50,000 on the last day of the year or US$ 75,000 at any time (US$ 100,000 and US$ 150,000 if married filing jointly); living abroad, US$ 200,000 and US$ 300,000 (US$ 400,000 and US$ 600,000 jointly). If the property is held through a foreign company, trust or other entity, the interest in the entity is what goes on Form 8938. The FBAR is filed with FinCEN, due April 15, with an automatic extension to October 15.

Sending the money from the US

The money arrives through a bank or institution authorized by Brazil's Central Bank, under a foreign exchange contract with the purpose code for real estate, 46215 (above US$ 50,000). Keep every contract: they show that the money came from abroad when you sell and send it back. Our page on sending money has the details.

Inheritance and Social Security

For a US citizen, the US estate counts property outside the United States, a Brazilian apartment included (IRS, Form 706 instructions); the 2026 filing threshold is US$ 15,000,000. Brazil's state inheritance tax (ITCMD) applies too; our page on buying costs explains Paraná's rule for owners who live abroad.

The US and Brazil have a Social Security agreement in force since October 1, 2018. It avoids paying into both systems for the same work and helps fill gaps in benefits (Social Security Administration).

What your dollars buy in Curitiba

• There are no direct flights from the US to Curitiba. You connect in São Paulo, about an hour away, or through Lima, Santiago or Buenos Aires.
• Antológica works as a buyer's agent: Pedro Carvalho, one of the partners, handles buyers in English, and you pay us nothing, since the commission comes from the developer or the seller.
• The pages below list Curitiba apartments by budget in US dollars, at today's exchange rate.