Country topic
Tax in Brazil
If you enter Brazil on a temporary visa to work under an employment relationship, you are taxed as a resident from the day you arrive. On a temporary visa for any other reason, you become resident the day after you complete more than 183 days, consecutive or not, counted within a 12-month interval from the date of any arrival (Income Tax Regulation, article 17). Until then only Brazilian-source income is taxed, as for a non-resident. The tax authority's information to the OECD lists the same test. [T1] [T2] Someone who enters Brazil on a permanent visa is taxed as a resident from the date of arrival (article 16). The digital nomad visa is a temporary one, with residence of up to one year that can be renewed for the same period, and the resolution that created it states no route to a permanent visa, so how a nomad could move to permanent residence is not known. [T1] [T5]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- If you enter Brazil on a temporary visa to work under an employment relationship, you are taxed as a resident from the day you arrive. On a temporary visa for any other reason, you become resident the day after you complete more than 183 days, consecutive or not, counted within a 12-month interval from the date of any arrival (Income Tax Regulation, article 17). Until then only Brazilian-source income is taxed, as for a non-resident. The tax authority's information to the OECD lists the same test. [T1] [T2]
- Someone who enters Brazil on a permanent visa is taxed as a resident from the date of arrival (article 16). The digital nomad visa is a temporary one, with residence of up to one year that can be renewed for the same period, and the resolution that created it states no route to a permanent visa, so how a nomad could move to permanent residence is not known. [T1] [T5]
- When you leave Brazil for good, you file a Definitive Departure Declaration for the income you received from 1 January to the day before you leave (article 14). If you leave without presenting it, you are taxed as a Brazilian resident during the first 12 months of absence. The OECD note lists leaving without the Communication of Definitive Departure as one of the ways to count as resident. [T1] [T2]
- Brazil taxes a resident on income whatever the location or nationality of its source (article 34). Income from abroad that nobody has taxed at source in Brazil is taxed monthly (article 118), converted into reais at the central bank's US-dollar buying rate for the last working day of the first half of the month before you receive it (article 119). Foreign tax is deductible only if a treaty provides for it or Brazilian income gets reciprocal treatment there, and never above the extra Brazilian tax that income causes (article 115). How reciprocity is applied to each country is not known. [T1]
- For 2026 the monthly bands are 0% up to R$2,428.80, 7.5% up to R$2,826.65, 15% up to R$3,751.05, 22.5% up to R$4,664.68 and 27.5% above that. Under Law 15.270 a reduction brings the tax to zero for taxable income of up to R$5,000 a month and fades out in a straight line to nothing at R$7,350. These are the 2026 figures; later years may differ. [T3] [T4]
- For the 2026 tax year, filed in 2027, the annual bands run from 0% up to R$29,145.60 to 27.5% above R$55,976.16, and an annual reduction brings the tax to zero for taxable income of up to R$60,000, fading out at R$88,200. Law 15.270 also sets a minimum tax for people whose total income in the year is above R$600,000: the rate rises from 0% to 10% between R$600,000 and R$1,200,000, and is 10% from R$1,200,000. [T3] [T4]
- Brazil's list of income tax agreements includes Canada but not the United States, Australia or New Zealand, and the IRS, Australian Treasury and Inland Revenue treaty lists do not include Brazil. The Canada-Brazil convention was signed at Brasilia on 4 June 1984 and Finance Canada lists it as in force. Under article XXII Brazil allows a deduction for Canadian tax paid on income the convention lets Canada tax, up to the Brazilian tax on that income. Article IV breaks a tie between two residences: permanent home, then closest personal and economic ties, then habitual abode, then nationality. Article XV leaves pay for employment done abroad taxable only at home if you are there no more than 183 days in the fiscal year and the employer is not resident there nor bears the pay through a permanent establishment. How Brazil applies it to someone working remotely for a Canadian payer is not known; with the other three passports there is no tie-breaker at all. [T6] [T7] [T8] [T9] [T10] [T11]
- The United States-Brazil social security agreement, signed on 30 June 2015, has been in force since 1 October 2018, and the Canada-Brazil agreement has been in force since 1 August 2014 (it covers the Canada Pension Plan and Old Age Security, not the Quebec Pension Plan). Australia lists a Brazil agreement only as under negotiation, and New Zealand's list of eleven agreements does not include Brazil. Which Brazilian contributions apply to a remote worker paid from abroad was not found, so it is unknown. [T12] [T13] [T14] [T15] [T16]
The country
More on Brazil.
Topics
More about Brazil.
Questions about Tax in Brazil.
When do I become a Brazilian tax resident?
On a temporary visa for work under an employment relationship in Brazil, from the day you arrive. On a temporary visa for any other reason, the day after you complete more than 183 days, consecutive or not, in a 12-month interval from any arrival. On a permanent visa, from arrival.
What are Brazil's income tax rates?
For 2026 the monthly bands are 0% up to R$2,428.80, then 7.5%, 15%, 22.5% and 27.5% above R$4,664.68. A reduction under Law 15.270 brings tax to zero up to R$5,000 a month, fading out at R$7,350. Later years may differ.
Does Brazil have a tax treaty with the US, Canada, Australia or New Zealand?
Only Canada: a convention signed in 1984 that Finance Canada lists as in force. Brazil's list of agreements and the treaty lists of the US, Australia and New Zealand do not include a treaty with Brazil, so there is no treaty tie-breaker for those three.
Will I still owe tax at home if I live in Brazil?
It depends on your country and ties. US citizens abroad generally still file on worldwide income. Canada, Australia and New Zealand test ties such as a home or permanent place of abode, so you can be resident of two countries at once. Ask an adviser who knows both.
What happens to my Brazilian tax when I leave?
When you leave for good you file a Definitive Departure Declaration for the income from 1 January to the day before you leave. If you leave without presenting it, you are taxed as a Brazilian resident during the first 12 months of absence.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] Income Tax Regulation (Decree 9.580/2018): articles 14, 16, 17, 34, 115, 118 and 119, Presidency of the Republic (planalto.gov.br). Checked 15 October 2026.
- [T2] Information on residency for tax purposes: Brazil, OECD, prepared with information from the Brazilian tax authority. Checked 15 October 2026.
- [T5] Resolution CNIg 45/2021: temporary visa and residence authorisation for digital nomads, National Immigration Council (Conselho Nacional de Imigração), text as published in the Diário Oficial da União on 24 January 2022 (read in a private legal database). Checked 15 October 2026.
- [T3] Income tax tables for 2026 (IRPF), Receita Federal. Checked 15 October 2026.
- [T4] Law 15.270 of 26 November 2025: income tax reduction and minimum tax on high incomes, Presidency of the Republic (planalto.gov.br). Checked 15 October 2026.
- [T6] Agreements to avoid double taxation and prevent tax evasion, Receita Federal. Checked 15 October 2026.
- [T7] United States income tax treaties, A to Z, Internal Revenue Service. Checked 15 October 2026.
- [T8] Income tax treaties in force, Australian Treasury. Checked 15 October 2026.
- [T9] Tax treaties: double tax agreements and tax information exchange agreements, Inland Revenue (New Zealand), Tax Policy. Checked 15 October 2026.
- [T10] Tax treaties in force, Department of Finance Canada. Checked 15 October 2026.
- [T11] Convention between Canada and Brazil for the avoidance of double taxation with respect to taxes on income (CTS 1985 No. 11), Global Affairs Canada, Treaty Information. Checked 15 October 2026.
- [T12] US international Social Security agreements, US Social Security Administration (Internet Archive copy). Checked 15 October 2026.
- [T13] US-Brazilian Social Security Agreement (text), US Social Security Administration (Internet Archive copy). Checked 15 October 2026.
- [T14] Brazil: pensions and benefits, Government of Canada. Checked 15 October 2026.
- [T15] International social security agreements, Australian Government, Department of Social Services (Internet Archive copy). Checked 15 October 2026.
- [T16] Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 15 October 2026.