Brazil: Taxes
Key Facts
—Residency trigger. Foreigners become Brazilian tax residents on arrival with a permanent visa, or after 184 days of presence within any forward-counted 12-month window on a temporary visa, per IN SRF 208/2002.
—Worldwide income. Residents pay IRPF on worldwide income at progressive rates up to 27.5 percent on the 2026 base table, with a reform overlay that effectively zeroes out tax on monthly income up to roughly R$5,000, according to zsassociados.com guidance updated August 3, 2026.
—Carnê-leão. Foreign salary, pensions and rent must be self-assessed monthly through Carnê-Leão Web inside the e-CAC portal, with payment due by the last business day of the following month via DARF, per Receita Federal rules cited in August 2026.
