A Delaware advisory and investment platform, built on documented and repeatable methodology
NAJA Capital LLC is a financial advisory and investment platform organized in the State of Delaware in 2024. The firm works across four connected areas: the structuring, underwriting and governance of Opportunity Zone and real estate investments, including Qualified Opportunity Funds and real estate investment trusts; financial advisory for small and mid-sized businesses; cross-border capital structuring connecting Latin American investors to U.S. assets; and a free financial education program that is open to the public today.
NAJA Capital is in its formation stage. No investment vehicle has been formed and no third-party capital has been raised to date.
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What we do
Opportunity Zones and real estate investment
Opportunity Zones were created by the Tax Cuts and Jobs Act of 2017 and made permanent by the One, Big, Beautiful Bill Act, signed into law on July 4, 2025, under sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code. In the current designation cycle, 8,764 census tracts are designated as Qualified Opportunity Zones, 3,309 of which are comprised entirely of rural areas. A new designation round takes effect on January 1, 2027.
NAJA Capital’s first line of activity is the structuring, underwriting and governance of investments in this program and in real estate more broadly, through Qualified Opportunity Funds and real estate investment trusts. No such vehicle has been formed to date, and this line of activity has not yet launched. How Opportunity Zones work →
Advisory for small and mid-sized businesses
Thirteen-week cash flow forecasting, financial controls, budgeting, pricing, debt capacity and investor readiness. This is the ordinary financial discipline that institutional investors take for granted and that most small businesses have never had access to, because the people who practice it are expensive. Support for entrepreneurs →
Cross-border capital structuring
Brazilian and other Latin American investors seek exposure to U.S. real estate and private credit. Most of the friction is structural: FIRPTA withholding on dispositions of U.S. real property interests, FATCA reporting, entity selection, treaty positions and estate tax exposure. NAJA Capital’s approach is to work on structures that are compliant before they are efficient. This line of activity has not yet launched. For foreign investors →
Free financial education
Ten downloadable financial tools and a library of plain-English educational articles, published by NAJA Capital and available to the public at no cost. This program is operating today. There is no fee, no paid membership and no advisory relationship required to use it. Financial Education Hub →
The free toolkit
Ten tools are published and available now: a cash flow model, an operating budget, an investor readiness checklist, a financial health checklist, an access-to-capital preparation guide, a business plan outline, a pricing strategy worksheet, a debt capacity checklist, a monthly financial dashboard and a turnaround action plan.
Each is free and editable, and each was built for a business owner rather than for a finance department. Access requires only a name and an email address so that the file can be sent. There is no charge and no obligation. Go to the library →
Where the platform stands
NAJA Capital LLC is a limited liability company organized in the State of Delaware in 2024.
NAJA Capital is in its formation stage. No investment vehicle has been formed and no third-party capital has been raised to date. The firm manages no client assets.
What exists today is a documented methodology and a free financial education program. The ten tools published on this site are available now, at no cost, to anyone who requests them. The Opportunity Zone, real estate and cross-border activities described elsewhere on this site are the firm’s intended lines of activity. They are planned and have not yet launched. How we work →
Who runs it
NAJA Capital was founded by Naiff Jorge Abrão, who serves as Chief Executive Officer. He has more than fifteen years of experience in private equity, real estate investment and the management of portfolio companies, gained at Pátria Investimentos, MetroFit and GoodStorage. Those positions preceded the founding of NAJA Capital, and none of those companies is a client, partner or investor of the firm. More about the founder →
Stay in touch
New tools and articles as they are published. Nothing else.
NAJA Capital is a financial advisory and investment platform. The information on this page is general educational content. It does not constitute legal, tax, accounting, immigration, financial or investment advice, and it is not a recommendation to buy, sell or hold any security or to enter into any transaction. Submitting a form, downloading a resource or corresponding with us does not create an advisory, fiduciary, legal, tax, investment or client relationship. No outcome — including financing, investment return, tax treatment, regulatory result or business result — is promised or guaranteed. Please consult qualified legal, tax, accounting, financial, investment and immigration professionals before making any decision.