Tax status directly affects the scope of tax obligations. Residents are subject to a progressive tax scale, while non-residents are subject to a flat rate.
For tax residents (progressive scale, 2026):
- up to R$ 2,259 per month — 0%
- from R$ 2,259 to R$ 3,386 — 7.5%
- from R$ 3,386 to R$ 4,504 — 15%
- from R$ 4,504 to R$ 5,623 — 22.5%
- above R$ 5,623 — 27.5%
Residents are required to declare and pay tax on their worldwide income, regardless of the country of origin.
For non-residents, a single flat rate of 25% applies to all income earned in Brazil. Income from foreign sources is not subject to taxation.
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