All brazilian leagues (state or national) in FM22 allow three substitions though Iooking at match reports IRL the correct number of subs seems to be 5 for all national divisions (Série A, Série B and Série C). Not sure about every single state championship but the likes of Carioca and Paulista leagues also used 5 subs IRL.
Here's a link to a random Série A match report with 5 substitutions used by Internacional:
https://fbref.com/en/matches/8f2f5205/Internacional-Bragantino-October-21-2021-Serie-A
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