Survey based on data from the individual shows that leaders and administrators of political parties, employers’, union, philanthropic or religious organizations are at the top of the list of occupations that received the most profits and dividends and by 2023.
There are 467 people who declared an average annual income of R $ 812 thousand of these sources. The value represents 20% of liquid gain, ie it is far from being the main origin of these people’s money.
Most come from financial investments and other unparmed free income, which can reduce the chances that these taxpayers fall into, which aims at those with predominant income of dividends.
The survey was made by economist Sergio Gobetti, within the initiative, based on data from IRPF statements delivered in 2024 (base year of 2023).
Of the 40 million Brazilians who delivered the document last year, 6 million reported receiving nearly $ 1 trillion in resources from these two sources. Most (97%) refers to profits distributed by companies through dividends, which are exempt from tax. JCP (interest on equity), which also has tax incentives, represents 3% of this amount.
Secondly among the highest values appear 1,366 people who declare, as the main occupation, to be singers and composers, with an income of $ 624 thousand per head. In this case, dividends accounted for 85% of the income informed in the statements – a percentage of dependence on this source among all professions.
Following are leaders, lawyers and athletes, all with an average annual income of dividends/JCP close to R $ 300 thousand. Of these, law professionals are among the most dependent of these sources, which represented 65% of net income.
Doctors appear in seventh place on the list. This is the only occupation in which most taxpayers (65%) declared to have received dividends or JCP. Among corporate managers, for example, 48% declared this type of income. Among the lawyers, 36%.
The second occupation with more people receiving these rents (308 thousand) is that of doctors. They are exceeded only by the number of those who chose to declare themselves as business leaders (1.2 million).
The author of the survey also classified occupations into five types. Almost 60% of those who received dividend and JCP can be framed as entrepreneurs and investors. Liberal professionals are 18% of the total. Workers and public servants in general, 16%. Another 6% are formed by technicians. Artists and athletes represent less than 1%.
Revenue data allows you to separate dividends distributed by companies from Simples Nacional, which represent 27% of the total, but it is not possible to know how much it comes from legal entities or real profit. In this last category are the large companies listed on the stock exchange. In the other two are many people who work as a legal entity because of the phenomenon of “”.
Gobetti estimates that about R $ 200 billion in dividends are related to professionals who could be hired as an individual with a formal contract. Enter this account liberal professionals, technicians and workers who received R $ 82 billion in dividends from companies from Simples and most of what was paid to liberal professionals of presumed profit.
Although it is not possible to know exactly how much of this income comes from stocks purchased in the stock market by individuals, the data show 990,000 people who can be framed as general workers or public servants who received, on average, $ 23,000 in dividends from companies outside the simple and $ 1,073 JCP.
Among liberal professionals, scholarship applications would be double these values per person, in the economist’s estimates.
Gobetti recalls that only a small part of the dividend of large companies is distributed to individuals resident in Brazil. Most go to government (in the case of state -owned companies), foreigners and funds. In the case of Petrobras, for example, only 10% stay with Brazilian families.
