Brazil · Taxes
Brazil taxes for US citizens
Source-checked21 sources, 14 officialHow we checkIn brief
On a temporary visa you become a tax resident on your 184th day in Brazil. From then on, Brazil taxes your worldwide income, and you pay monthly on foreign pay and pensions.
In short: what you'd pay in Brazil
Retiree on US income
Until your 184th day, US pensions and interest aren't taxed here. After that, pensions are taxed monthly and interest at 15%; the exact bill isn't settled. Needs review
Ballpark: $0 on stays under 184 days; living here, not settled
Remote worker paid from the US
Until your 184th day, US pay isn't taxed here. After that, you pay monthly on it yourself.
Ballpark: $0 on short stays; about $6,300 in a first full year on $60,000
Working for a local employer
Local pay is taxed in Brazil, and you'll need a work visa through your employer.
Ballpark: 0–27.5%; no tax up to about $890 a month
Checked against the lawThe 184-day test, monthly payments, the 15% on interest and the 2026 cuts.
Not yet verifiedWhether US tax is credited in Brazil; that rests on a 2000 notice.
Sources (4)
Links
How Brazilian tax works
- Tax residence: on a temporary visa, from your 184th day in Brazil within 12 months.
- What's taxed: residents pay on worldwide income, monthly on foreign pay and pensions, plus a yearly return. Foreign interest is taxed at 15%.
- No US tax treaty: Brazil may credit US federal tax, and you still file a US return. See a tax adviser.
- 2026 changes: no tax up to about $890 a month, and a minimum tax above about $106,900 a year.
- Social Security agreement: in force since 2018; it may move a remote employee into Brazil's system.
Sources (8)
Links
- Instrução Normativa SRF nº 208/2002 (rendimentos do exterior; residente e não-residente)
- Lei nº 15.270/2025 (redução do IRPF e tributação mínima de altas rendas)
- Lei nº 14.754/2023 (aplicações financeiras e entidades controladas no exterior)
- Ato Declaratório SRF nº 28/2000 (reciprocidade Brasil–EUA), secondary copy
- IRS: US income tax treaties A to Z
- SSA: Totalization Agreement with Brazil
- IRS: US citizens and resident aliens abroad
- IRS: foreign tax credit, how to figure the credit
Nine worked examples, 2026
The retiree has $30,000 of Social Security, a $40,000 private pension and $20,000 of interest. The 182-day rows assume a nomad or retiree visa; the 365-day rows, residence from July 3.
| Who | Days in Brazil | Brazil income tax | US income tax, before credits |
|---|---|---|---|
| Remote employee, $60,000 | 90 | $0 | $5,020 |
| Remote employee, $60,000 | 182 | $0 | $5,020 |
| Remote employee, $60,000 | 365 | $6,307 | $5,020 |
| Remote employee, $150,000 | 90 | $0 | $24,734 |
| Remote employee, $150,000 | 182 | $0 | $24,734 |
| Remote employee, $150,000 | 365 | $18,682 | $24,734 |
| Retiree, $90,000 | 90 | $0 | $8,348 |
| Retiree, $90,000 | 182 | $0 | $8,348 |
| Retiree, $90,000 | 365 | Not settled | $8,348 |
Don't add the two columns: credits and the foreign earned income exclusion can cut the US part.
Needs reviewThe retiree's tax when living here all year.
Sources (15)
Legal basis and exact figures
- Residence: a temporary-visa holder becomes resident on completing 184 days, consecutive or not, in Brazil within 12 months, unless they came to work with an employment link (IN SRF 208 art 2 III b 2); resident from arrival with a visto permanente. Before that, only Brazilian-source income is taxed (art 20 I). Residents pay monthly carnê-leão on foreign income and file an annual return (art 16); conversion at the mid-month PTAX of the month before each receipt (art 16 §2), so figures are illustrations.
- 90 and 182 days: US pay, pensions and interest aren't taxed for a non-resident (IN 208 arts 1, 20 I, 35). 182 days exceeds the 180-day visitor cap, so those rows assume a nomad or retiree temporary visa.
- 365-day employees: resident from 3 July 2026; six monthly payments ($30,000 or $75,000) taxed at the 2026 annual table (exempt to BRL 29,145.60; top band 27.5% above BRL 55,976.16 less BRL 10,904.66), no deductions: $6,307.49 and $18,682.49. The optional simplified discount gives about $5,443 or $17,818. If resident from arrival: $14,557 or $39,307.
- Retiree, 365 days (null): one illustrative branch gives about $9,182 before credits (pensions at the progressive table plus interest at 15%, Lei 14.754 arts 2–3). Open: the over-65 exempt portion for foreign pensions, whether a US pension plan counts as a 15% 'aplicação financeira', and the credit for US tax.
- 2026 law: Lei 15.270/2025 reduces monthly tax to zero up to BRL 5,000 (phased out at BRL 7,350) and adds a minimum tax above BRL 600,000 a year (up to 10% at BRL 1.2 million). Dividends: 10% withheld when one company pays one resident more than BRL 50,000 a month (Lei 9.250 art 6-A); 10% on dividends sent abroad. None of the profiles is affected.
- US side: Brazil isn't on the IRS treaty list; Brazil credits foreign tax where reciprocity exists (IN 208 art 16 §1; Lei 14.754 art 4); US reciprocity rests on Ato Declaratório SRF 28/2000, found only in secondary copies. US–Brazil totalisation agreement in force 1 Oct 2018; INSS duties not researched. US figures are federal income tax before the exclusion and credits; employee FICA is extra ($4,590 on $60,000; $11,475 on $150,000). No totals.
- Rates: PTAX buying BRL 5.6137 per $1 (12 Nov 2026).
Links
- Instrução Normativa SRF nº 208/2002 (rendimentos do exterior; residente e não-residente)
- Lei nº 15.270/2025 (redução do IRPF e tributação mínima de altas rendas)
- Lei nº 14.754/2023 (aplicações financeiras e entidades controladas no exterior)
- Receita Federal: Tributação de 2026, tabelas do IRPF
- Receita Federal: IRRF sobre lucros e dividendos (6 Aug 2026)
- Ato Declaratório SRF nº 28/2000 (reciprocidade Brasil–EUA), secondary copy
- Banco Central do Brasil: PTAX dólar
- IRS: US income tax treaties A to Z
- SSA: Totalization Agreement with Brazil
- IRS: 2026 inflation adjustments
- IRS: US citizens and resident aliens abroad
- IRS: foreign earned income exclusion
- IRS: foreign tax credit, how to figure the credit
- IRS: FICA tax rates (Topic 751)
- IRS Publication 915: Social Security benefits
Other Brazil guides
Every rule with its legal source.
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