Brazilian Taxes for Non-Residents — Handled Properly
If you earn rent from a Brazilian property, sell Brazilian assets, receive dividends from Brazilian companies or are planning to move to Brazil, the Brazilian tax system already has rules for you — and they are different from the ones residents follow. Much of what is published about them in English is outdated or contradictory. This is the firm's core practice.
Who this practice serves
- You own a rented property in Brazil and live abroad — and are not sure the monthly tax is being withheld correctly (or at all)
- You are selling (or planning to sell) Brazilian property or investments as a non-resident and need the capital gains handled correctly
- You invest in Brazilian stocks or funds from abroad and want to understand the new dividend withholding rules in force since 2026
- You are moving to Brazil — investor visa, retirement, marriage, remote work — and want to know what Brazilian tax residency will mean for your worldwide income before it happens
- You have Brazilian tax obligations in arrears — unpaid withholdings, missed filings — and want to regularize before the fines grow
How the engagement works
Entirely remote. Written communication in English; meetings with an interpreter at no additional cost.
Situation mapping
We identify your Brazilian income sources, assets and filing history, and determine which non-resident rules apply to each of them.
Written analysis
You receive a clear statement of what is owed, what is at risk and what we recommend — with the legal basis for each point.
Execution
The firm calculates taxes, prepares payment documents and filings, and — where required — acts through a representative structure in Brazil.
Ongoing compliance
For recurring obligations, such as monthly rental withholding, the firm operates the routine so nothing is missed while you live your life abroad.
What this practice covers
Frequently asked questions
From the firm's blog
Getting Money Out of Brazil: Tax, IOF and the Paperwork
Money leaves Brazil through a foreign-exchange contract with an authorized institution, with no statutory limit on the amount, and the purpose code is declared by the client. The IOF is 3.5% on a resident’s transfer to an account abroad and 1.10% only with an investment purpose, in the wording restored by a single Justice’s injunction in ADC 96, merits pending. A non-resident’s sale proceeds are taxed by the buyer’s withholding before the exchange; a gift to a child who is a non-resident for tax purposes carries 15% withholding, a dependent’s maintenance abroad does not; and in the US gifts and bequests from abroad above US$ 100,000 go on Form 3520.
Read the articleBrazil Digital Nomad Visa and Taxes: What Day 184 Changes
The digital nomad visa of CNIg Resolution 45/2021 is a residence permit — one year, renewable for an equal period, on proof of US$ 1,500 a month from a foreign payer or US$ 18,000 in the bank — and it says nothing about tax. The Receita Federal’s clock does: until the 184th day of presence in twelve months you are a non-resident taxed only on Brazilian-source income; from that day your foreign salary enters the monthly carnê-leão, a foreign LLC in a privileged tax regime may become a controlled entity taxed at 15% on December 31, and the tax you paid abroad is credited only under a treaty or reciprocity and only if not credited or refunded abroad (the Receita recognizes reciprocity for US federal income tax). Two years of a permit whose own text provides no conversion and that count for nothing toward naturalization — and a consular page that publishes a figure the Resolution does not contain.
Read the articleBrazil Rental Income: the Procurador's Real Liability
The tax is withheld by the owner's procurador, under their own CPF, on the day the tenant pays — and the DARF is half the job.
Read the articleNon-Resident Taxation in Brazil: the Rules by Income Type
Why “15%” and “25%” are both right: the default, the exceptions, who withholds and the DARF code — every income type, with the provision beside it.
Read the articleOften needed together
Get your Brazilian tax situation handled by counsel who lives in this law
Attorney Luiz Barros has more than 20 years of experience in international law and has advised more than 200 clients in over 30 countries.
Talk to Luiz Barros