No, it doesn’t have to be exactly the same, and sometimes it can look artificial.
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For a natural look, eyebrow color should be half or one shade darker than the hairline color (or one shade lighter for fair skin) to better frame the face.
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Since you can change your hair color over time, instead of very radical colors for eyebrows, shades close to your natural hair color (ash browns like “Taupe”) should be preferred.