Brazil · Tax on foreign income
Does Brazil tax foreign income? A guide for Americans
Short answer
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.
What you'd pay, by situation
| Retiree on US income $0 on stays under 184 days; living here, not settled | 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 |
|---|---|
| Remote worker paid from the US $0 on short stays; about $6,300 in a first full year on $60,000 | Until your 184th day, US pay isn't taxed here. After that, you pay monthly on it yourself. |
| Working for a local employer 0–27.5%; no tax up to about $890 a month | Local pay is taxed in Brazil, and you'll need a work visa through your employer. |
Checked against the law The 184-day test, monthly payments, the 15% on interest and the 2026 cuts.
Not yet verified Whether US tax is credited in Brazil; that rests on a 2000 notice.
How it 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 (4)
Links
Taxes in Brazil, with worked examples → The full Brazil guide →
Questions people ask
Does Brazil tax US Social Security and pensions?
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)
Remote worker paid from the US in Brazil: what would I pay?
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 in Brazil: what would I pay?
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.