The 65-member congressional committee voted 38 to 27 to recommend impeachment over claims she manipulated government accounts to hide a growing deficit.
The committee's vote is largely symbolic, but has been watched as a measure of how much support there is for the impeachment process ahead of the crucial vote in the full lower house of Congress, correspondents say.
There, a two-thirds majority is needed to send the matter on to the Senate and then, they would have the power to suspend Ms. Rousseff, put her on trial and ultimately drive her from office.
If Dilma Rousseff case is sent to the Senate, a simple majority is enough to suspend her for up to 180 days while she is put on trial and the Vice-President Michel Temer would step in during this period.
For Dilma to be removed from office permanently, two-thirds of the Senate would have to vote in favour.
Mr Temer would remain president for an interim period should this happen.