Taxes in Brazil, from Porto Alegre

This is a map, not tax advice. Ask an accountant about your dates, income, and residence status.

You and the Receita

A CPF does not make you a tax resident. Spending 184 days in Brazil in any 12-month window does. A visa that looks like living can also trigger it. Residents declare IRPF on worldwide income.

The United States has no tax treaty with Brazil. Americans still file with the IRS and may claim foreign tax credits. Everyone else should check whether their country has a treaty.

Tourists who PIX a lot of “rent from my company abroad” into Nubank should not be surprised if someone asks questions.

The calendar

IRPF season is in Q2 for the previous year. You file online with gov.br. You will need:

• Reports from every Brazilian broker and bank
• Your foreign income story
• A password that gov.br will lock at the worst moment

If you invoice

MEI pays DAS monthly. Other businesses may use Simples Nacional or another tax regime. Carnê-leão is the monthly tax payment for some income received from abroad or from independent work. Once you are resident, that monthly filing is how foreign remote pay often enters the system. Ask an accountant who has worked with foreign residents.

ISS is a city tax on services. Porto Alegre wants its cut if the service is here.

At work

CLT employment withholds IRRF, and the 13th salary is also taxed. PJ workers handle their own INSS and accounting.

Leaving

There is a declaração de saída definitiva. Skip it and the Receita thinks you still live here.

Find an English-capable contador if you need one. They cluster around the same Moinhos and Centro professional buildings as everyone else.