# PERSONAL BRAND MONETIZE — LATAM VARIANT (Tax & Legal)

> **Region:** Latin America (primary: Brazil, Mexico, Argentina, Colombia, Chile, Peru)
> **Currency:** BRL, MXN, ARS, COP, CLP, PEN (mixed; USD common for cross-border)
> **Year covered:** 2025-2026 tax years
> **Note:** High inflation in some countries (especially Argentina) drives USD pricing

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## Country comparison — at a glance

| Country | Solo entity name | Limited liability entity | Corporate tax | VAT |
|---------|------------------|--------------------------|---------------|-----|
| Brazil (BR) | MEI / Pessoa Fisica | LTDA / EIRELI / SA | 34% (combined IRPJ + CSLL) | ICMS state-varied 17-25% |
| Mexico (MX) | Persona Fisica (RESICO/Actividad Empresarial) | Persona Moral / SAS | 30% (ISR) | IVA 16% |
| Argentina (AR) | Monotributo / Persona Humana | SRL / SA | 25-35% (sliding) | IVA 21% |
| Colombia (CO) | Persona Natural / Comerciante | SAS / SRL | 35% (2025-2026) | IVA 19% |
| Chile (CL) | Persona Natural | EIRL / SpA / SA | 27% (Pyme 25%) | IVA 19% |
| Peru (PE) | RUS / RER / Persona Natural | SA / SAC / SRL | 29.5% | IGV 18% |

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## Brazil (BR) — Largest LATAM market

### Entity choices

#### 1. MEI (Microempreendedor Individual) — Solo simple regime

- **Revenue cap:** BRL 81,000/year (~USD 16K), being raised to BRL 144K/year (proposed 2025-2026)
- **Tax:** Fixed monthly DAS payment ~BRL 70-80 (covers INSS + ICMS/ISS)
- **Setup:** Free, online at gov.br
- **Limitations:** 1 employee max, certain activities only (creator / consultant activities mostly allowed)

#### 2. EI (Empresario Individual) / Pessoa Fisica autonomous

- **Revenue:** No cap
- **Tax:** Personal income tax IRPF (0-27.5%) + INSS (11-20% capped) + ISS (2-5% city)
- **Setup:** BRL 0-500

#### 3. ME (Microempresa) under Simples Nacional

- **Revenue cap:** BRL 360,000/year (ME), BRL 4.8M/year (EPP)
- **Tax:** Simplified — single rate covering federal + state + municipal
- **Rates:** Anexo I (commerce) 4-19%, Anexo III (services) 6-33%, Anexo V (specialized services) 15.5-30.5%
- **Setup:** BRL 500-2,000

#### 4. LTDA (Limited Liability)

- **Revenue:** No cap
- **Tax:** Lucro Presumido or Lucro Real (combined IRPJ 15% + adicional 10% + CSLL 9%)
- **Setup:** BRL 1,500-5,000 with lawyer + notary

#### 5. SA (Sociedade Anonima)

- **Revenue:** Large operations
- **Tax:** Lucro Real (mandatory above BRL 78M revenue)
- **Setup:** Complex, with shareholder structure

### Brazilian income tax (Pessoa Fisica)

| Income BRL/month | Rate | Deduction |
|------------------|------|-----------|
| 0 - 2,259 | 0% | - |
| 2,259 - 2,826 | 7.5% | BRL 169 |
| 2,826 - 3,751 | 15% | BRL 381 |
| 3,751 - 4,664 | 22.5% | BRL 662 |
| Above 4,664 | 27.5% | BRL 896 |

### ICMS / ISS / PIS / COFINS

- **ICMS** (state goods tax): 17-25% varies by state
- **ISS** (municipal service tax): 2-5% varies by city
- **PIS / COFINS** (federal): 3.65% (cumulative) or 9.25% (non-cumulative)

### Inflation note

Brazilian Real has been relatively stable 2023-2026 but high interest rates. Creators often invoice in USD for international clients.

---

## Mexico (MX) — Second largest LATAM market

### Entity choices

#### 1. Persona Fisica con Actividad Empresarial

- **Revenue:** No cap (depends on regime)
- **Regimen General:** Progressive tax 1.92-35%
- **RESICO (Regimen Simplificado de Confianza, post-2022):** 1-2.5% on income up to MXN 3.5M/year — VERY favorable
- **Setup:** RFC registration with SAT, free

#### 2. Persona Moral (Corporation)

- **Revenue:** No cap
- **Tax:** ISR 30% on profits
- **Setup:** MXN 10,000-30,000 with notary

#### 3. SAS (Sociedad por Acciones Simplificada, post-2016)

- **Revenue cap:** MXN 5M/year
- **Tax:** ISR 30%
- **Setup:** Online, low cost (MXN 1,000-5,000)

### RESICO — best for solo creators

Since 2022, Mexico introduced RESICO (Confidence Simplified Regime):

| Annual revenue MXN | RESICO rate |
|--------------------|-------------|
| Up to 300K | 1.0% |
| 300K - 600K | 1.1% |
| 600K - 1M | 1.5% |
| 1M - 2.5M | 2.0% |
| 2.5M - 3.5M | 2.5% |

Cap: MXN 3.5M/year. No deductions (gross tax). Simple monthly filing.

### Personal income tax (Regimen General)

Progressive 11 brackets from 1.92% (lowest, MXN 0-8,952) to 35% (top, above MXN 4.5M/year). Common middle brackets: 21.36% (MXN 185K-374K), 30% (MXN 590K-1.1M), 34% (MXN 1.5-4.5M).

### IVA (VAT)

16% standard (8% border zones); registration required for most economic activities.

---

## Argentina (AR) — High inflation context

Argentina has had triple-digit inflation 2023-2025. USD pricing has become standard for digital services.

### Entity choices

#### 1. Monotributo (simplified single tax)

- **Revenue cap:** Categorized A through K (2025 figures, indexed regularly)
- Cat A (lowest): up to ARS ~6.5M/year
- Cat K (highest): up to ARS ~110M/year (or ~USD 90K equivalent, with constant ARS depreciation)
- **Tax:** Fixed monthly amount per category covering income tax + VAT + retirement
- **Setup:** Online, free (AFIP)

#### 2. Persona Humana (Regimen General)

- **Revenue:** Above Monotributo cap
- **Tax:** Progressive income tax 5-35% + IVA 21%

#### 3. SRL (Sociedad de Responsabilidad Limitada)

- **Tax:** 25-35% sliding corporate tax
- **Setup:** ARS 200,000-500,000 with attorney

#### 4. SAS (Sociedad por Acciones Simplificada)

- **Tax:** Same as SRL
- **Setup:** Online (post-2017 reform), simpler than SRL

### Argentine income tax (Persona Humana)

Progressive 9 brackets (ARS 2025 figures, indexed regularly) from 5% (lowest, ARS 0-419K) to 35% (top, above ARS 6.7M).

### USD pricing in AR

Most creators price courses, coaching, brand deals in USD to reduce currency risk, match international peers, and avoid inflation impact. Common routes: Payoneer, Wise, Stripe (limited), Mercado Pago (ARS).

---

## Colombia (CO)

### Entity choices

| Entity | Notes |
|--------|-------|
| **Persona Natural / Comerciante** | RUT registration, file annually |
| **SAS (Sociedad por Acciones Simplificada)** | Most common LLC equivalent; flexible |
| **SRL (Sociedad de Responsabilidad Limitada)** | Older, more rigid |

### Tax rates 2025-2026

- **Corporate tax:** 35%
- **Personal income tax:** Progressive 0-39%
- **IVA:** 19% (some sectors 5% or 0%)
- **Surcharge on dividends:** 15% above COP 1,090 UVT

### Simple Regime (Regimen Simple)

- **Eligibility:** Revenue below ~COP 4.3B/year (~USD 1M)
- **Tax:** Single tax 1.2-14.5% based on activity + income
- Simpler than standard regime; very useful for solo creators

---

## Chile (CL)

Entities: Persona Natural (Boleta de Honorarios for service income), EIRL (single-owner LLC), SpA (modern flexible).

Tax rates: Corporate 27% (25% Pyme), personal Global Complementario 0-40% progressive, IVA 19%.

Boleta de Honorarios: Issue to client; client withholds 13.75% (2025, scaling to 17% by 2028); reconcile in annual return.

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## Peru (PE)

Entities (tax regime tiers): RUS (revenue below PEN 96K), RER (below PEN 525K), MYPE (PEN 525K-7.5M), General (above).

Tax rates: Corporate 29.5% (MYPE 10% on first 15 UIT, 29.5% above); Personal Categories 1-5, progressive 0-30% (category 5 work income); IGV 18%.

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## Cross-border payment processing in LATAM

| Processor | LATAM coverage | Notes |
|-----------|----------------|-------|
| Stripe | BR, MX, AR (limited), CO | Multi-currency |
| PayPal | All LATAM | Standard, high fees |
| Mercado Pago | All LATAM | Local market leader, parcelado |
| Pix (BR) | Brazil only | Instant transfers, free |
| OXXO Pay (MX) | Mexico, cash payment | Pays in cash at OXXO stores |
| Wise | All LATAM | Multi-currency, low FX |
| Payoneer | All LATAM | Best for receiving USD from US/EU |
| dLocal | All LATAM | Strong for cross-border SaaS |
| EBANX | All LATAM | Strong for cross-border digital products |

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## Parcelado / Cuotas — installment culture

LATAM consumers heavily expect installment options:

- **Brazil:** Parcelado em ate 12x sem juros (12x interest-free) — STANDARD for any digital product above BRL 200
- **Mexico:** Meses sin intereses 3-12 cuotas — STANDARD for credit card purchases
- **Argentina:** Cuotas sin interes 3-12 — common, sometimes subsidized by government plans
- **Colombia/Chile/Peru:** Cuotas con interes (with interest) — but offered

> **Practical implication:** Pricing displayed as "12x BRL 99 = BRL 1,188" (not "BRL 1,188") converts MUCH better in LATAM.

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## High-inflation special considerations

### Argentina (and historically others)

- Price in USD to anchor
- Display ARS price at "today's rate" with disclaimer "subject to change"
- Use Mercado Pago / Western Union for USD-to-ARS conversion
- Some creators register company in Uruguay or Paraguay for stability

### Brazil

- Real has been stable 2023-2026 but Selic rate high (~10-12%)
- Most creators price in BRL with optional USD for international clients

### Mexico

- MXN has been strong vs USD 2022-2024
- Most creators price in MXN domestically; USD for international clients

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## Anti-patterns (LATAM personal brand tax)

1. **Operating informally (informal economy)** -> can't prove income, can't get visa, can't bank
2. **Wrong tax regime** (e.g. Regimen General when Simple / RESICO eligible) -> overpaying
3. **Mixing personal and business** -> compliance nightmare
4. **Pricing in local currency only during inflation** -> revenue erodes
5. **Not collecting IVA / ICMS / IGV when required** -> back taxes + penalties

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## LATAM-specific checklist

- [ ] Entity formed (MEI BR, RESICO MX, Monotributo AR, SAS CO, EIRL CL, RER PE, etc.)
- [ ] Tax registration completed (RUT, RFC, CUIT, etc.)
- [ ] VAT / IVA / IGV / ICMS registration if above threshold
- [ ] Separate business bank account
- [ ] Bookkeeping software (Conta Azul BR, Holded ES/LATAM, Xero, QuickBooks)
- [ ] Pix / Mercado Pago / OXXO / local payment integrated
- [ ] Stripe / Payoneer / Wise for cross-border USD
- [ ] Annual tax filing scheduled
- [ ] Local accountant engaged (HIGHLY recommended)
- [ ] If pricing in USD: AR / Inflation-protected wallet
- [ ] Parcelado / Cuotas option offered for B2C pricing

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## References

National tax authorities: Receita Federal (BR), SAT (MX), AFIP (AR), DIAN (CO), SII (CL), SUNAT (PE). Each country maintains bilateral tax treaties; IDB publishes LATAM business climate reports.

> **DISCLAIMER:** LATAM tax rules differ significantly per country, change frequently (especially with inflation indexing), and require local qualified advisors.

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*LATAM Variant | Skill 27 (Personal Brand Monetize Global) | v1.0.0*
