🇧🇷 Moving to Brazil

• On: Worldwide income of tax residents, reported monthly
• Who: Permanent visa holders are resident from the date of arrival
• Limit: BRL 5,000/mo ≈ $1,000

Brazilian tax residents are taxed on worldwide income at progressive rates up to 27.5%, with foreign-source income reported through Carnê-Leão; since 1 January 2026 a reduction cancels the tax on taxable monthly income up to R$5,000. Under Lei 15.270 of 26 November 2025 the minimum tax on total income above R$600,000 applies to income received in calendar year 2026, assessed in the annual return filed in 2027 (exercício 2027).

Taxed on

Worldwide income of tax residents, reported monthly (Carnê-Leão) and in the annual return; Brazilian-source income of non-residents, taxed at source. Monthly table from January 2026: exempt up to R$2,428.80; 7.5% to R$2,826.65 (deduction R$182.16); 15% to R$3,751.05 (R$394.16); 22.5% to R$4,664.68 (R$675.49); 27.5% above (R$908.73). Annual table for calendar year 2026 (exercício 2027): exempt to R$29,145.60; 7.5% to R$33,919.80; 15% to R$45,012.60; 22.5% to R$55,976.16; 27.5% above. Top marginal rate shown as ratePercent.

Who it applies to

• Permanent visa holders are resident from the date of arrival. Holders of a temporary visa who come to work under an employment relationship (or as a Mais Médicos scholarship doctor) are also resident from the date of arrival. Other temporary visa holders become resident on completing 184 days, continuous or not, within up to 12 months, or earlier on obtaining a permanent visa or an employment relationship if that occurs before 184 days.
• If 184 days are not completed within a 12-month period, a new period of up to 12 months starts on the next entry.
• Minimum tax (Lei 15.270 art. 16-A): applies from exercício 2027, calendar year 2026, to an individual whose total income received in the calendar year exceeds R$600,000. The rate is 10% at R$1,200,000 or more and rises linearly from 0 to 10% between R$600,000 and R$1,200,000 (rate % = income / 60,000 minus 10); the tax due is the rate times the base, less income tax due in the annual return, tax withheld exclusively at source, and other credits listed in art. 16-A paragraph 3. The law entered into force on publication (26 November 2025) with effects from 1 January 2026 (art. 8).

Exclusions

• No exemption or reduced regime for foreign-source income of new residents exists in the Carnê-Leão or residence rules.
• Tax paid abroad can be offset only where a treaty or reciprocity act exists.
• Dividends and profits above R$50,000 per month paid by one company to one resident individual carry 10% withholding from January 2026 (art. 6-A); dividends from results up to calendar year 2025 approved by 31 December 2025 are excluded.
• Non-residents are taxed only on Brazilian-source income; their foreign-source income is outside Brazilian tax.

Limits

• BRL 5,000 a month (≈ $1,000) · Taxable monthly income up to which the Lei 15.270 reduction (up to R$312.89) cancels the income tax due, from January 2026
• BRL 7,350 a month (≈ $1,470) · Monthly taxable income from which no reduction applies; between R$5,000.01 and R$7,350 the reduction is R$978.62 minus 0.133145 times the income
• BRL 60,000 a year (≈ $12,000) · Annual taxable income up to which the annual reduction (up to R$2,694.15) cancels the tax; reduction ends at R$88,200 (calendar year 2026)
• BRL 50,000 a month (≈ $10,000) · Dividends from one company to one resident individual above this amount in a month carry 10% withholding
• BRL 600,000 a year (≈ $120,000) · Total income received in calendar year 2026 above which the minimum tax applies (exercício 2027); 10% from R$1,200,000

Days in the country

• At least 184 days in up to 12 months, temporary visa holders · Presence in Brazil, continuous or not, makes a temporary-visa holder a resident on the day the 184th day is completed

Tax residence

Foreign-source income is converted to US dollars at the foreign central-bank rate on the receipt date and then to reais at the Banco Central rate (Carnê-Leão rules).

Visas

Residence for tax purposes follows the visa type and days present: permanent visa gives residence from arrival, temporary visa from the 184th day or earlier permanent visa or employment.

Other taxes

Offshore entities and trusts are taxed under Lei 14.754 of 2023; social security contributions and state or municipal taxes apply separately.

Checked against official sources on 12 Oct 2026Change log

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