Key Facts
—Two triggers create Brazilian tax residency. Arrival on a long-stay visa — VITEM XI (retirement), VITEM XIV (digital nomad), work, family reunion — makes you a resident from the day you land. Arrival on a tourist or business stay makes you a resident from the 184th day of presence in any rolling 12-month period.
—Worldwide income. A Brazilian fiscal resident owes Brazilian income tax on all global income — foreign salary, foreign pensions, foreign rental, foreign investment yields, foreign business income. Brazilian-source income alone is no longer the basis; the whole picture is.
—Carnê-Leão is the monthly self-assessment programme for income received from abroad. It must be paid by the last business day of the month following the receipt. Foreign salary credited in March is taxed and paid via Carnê-Leão by the last business day of April. Late payment carries interest and fines from day one.
—DIRPF — the annual Declaração de Ajuste Anual — is filed every year between 1 March and 31 May for the prior calendar year. Foreign assets, accounts and properties must be declared in the Bens e Direitos section above modest thresholds, regardless of whether they generated income.
