A rock climber can... a little kid can (they have crazy strength-weight ratio)... anyone who can do dips on rings or parallel bars and a couple push-ups/pull-ups can. It's mostly balance, and some arm/shoulder/chest strength. If you have a flexible back it's easier. If you're used to being upside-down it's easier.
It also depends what "form" you're going for, as capoeristas sometimes have a different method than yogis. Some want you to learn only by shooting your legs straight up, some are fine with rolling into it, some start with a wall, some start from a shoulder stand. I personally prefer the "flail my legs around trying to look at the closet mirror and then fall on the pile of dirty clothes" method.
It also depends what "form" you're going for, as capoeristas sometimes have a different method than yogis. Some want you to learn only by shooting your legs straight up, some are fine with rolling into it, some start with a wall, some start from a shoulder stand. I personally prefer the "flail my legs around trying to look at the closet mirror and then fall on the pile of dirty clothes" method.