All About POAPorto Alegre

Taxes in Brazil, from Porto Alegre

CPF, IRPF, carnê-leão, and the 184-day rule that can make you a Brazilian tax resident.

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

You and the Receita

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

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

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

The calendar

IRPF season is the second quarter, for the previous year. You file online on gov.br. You will need:

  • Statements from every Brazilian broker and bank
  • The story of your foreign income
  • A password gov.br will lock at the worst moment

If you invoice

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

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

At work

Formal CLT employment withholds IRRF, and the 13th salary is taxed too. Independent contractors working as PJ have separate tax and accounting duties.

Leaving

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

Find an English-speaking accountant if you need one. They cluster in the same Moinhos and Centro professional buildings as everyone else.