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 Much of what is published about them in English is outdated or contradictory.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.

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Common situations

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 it works

How the engagement works

Entirely remote. Written communication in English; meetings with an interpreter at no additional cost.

1

Situation mapping

We identify your Brazilian income sources, assets and filing history, and determine which non-resident rules apply to each of them.

2

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.

3

Execution

The firm calculates taxes, prepares payment documents and filings, and — where required — acts through a representative structure in Brazil.

4

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.

Scope

What this practice covers

Monthly withholding tax on rental income of non-resident owners, including the representative's routine
Capital gains on sales of Brazilian property and investments by non-residents
Dividend withholding for foreign investors under the rules in force since January 2026
Tax residency analysis and pre-immigration planning for people moving to Brazil
Regularization of overdue Brazilian tax obligations of non-residents
CPF (Brazilian taxpayer number) for foreign owners, investors and heirs
Frequently Asked Questions

Frequently asked questions

Non-residents are taxed in Brazil only on Brazilian-source income — for example, rent from a property located in Brazil, capital gains on the sale of Brazilian assets, or dividends paid by Brazilian companies. Most of it is collected through flat withholding at the source, under rules that differ from the ones applied to residents. We map which obligations apply to your specific situation before anything is filed.
Rental income earned by a non-resident owner is subject to monthly Brazilian withholding tax, and the person responsible for calculating and paying it is, as a rule, the owner's attorney-in-fact (procurador) in Brazil — not the tenant. Getting this structure right matters: an unpaid monthly tax accumulates fines and interest. We set up and operate this routine for non-resident landlords.
Yes. Since January 1st, 2026, dividends remitted to investors abroad are subject to a 10% withholding tax under Law 15,270/2025 — a significant change, since Brazilian dividends had been exempt for decades. Much of the online material in English still describes the old rule. We advise foreign investors on how the new rule affects their Brazilian portfolios.
It depends on your visa type and time in the country: some permits make you a tax resident from day one, while other statuses trigger residency after a certain length of stay. Becoming a Brazilian tax resident means worldwide taxation, so the timing deserves planning — ideally before you move. We provide pre-immigration tax analysis for people considering Brazil.
Yes. The entire engagement is handled remotely — WhatsApp, e-mail and video calls. Written communication is conducted in English; for meetings, the firm arranges an interpreter at no additional cost. Documents are exchanged digitally.
Related practices

Often needed together

Practice area

Real Estate for Foreigners

The transaction behind the tax: buying, selling and renting out Brazilian property, handled remotely.

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Practice area

Investor Visa & Residency

Moving to Brazil? The visa and the tax residency decision belong in the same plan.

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Start with a case review

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.

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