The income tax return (IRPF)

A Brazilian tax resident reports income every year, and the first return is especially important: it records what you already had abroad. Below are the Receita Federal rules and the experience of people who filed a first return. This is not tax advice: the thresholds change almost every year, so check the Receita website before filing.

Checked on 8 October 2026. The thresholds are for 2025 (the 2026 return, whose deadline closed on 29 May). The next filing is in spring 2027 for 2026 income, and the thresholds may change.

In short

You become a tax resident on the date you receive a permanent visa or, on other grounds, once you have spent 184 days in Brazil within 12 months.
Returns are filed from late March to late May; in 2026 the deadline closed on 29 May.
Tax is paid on all income, including income received abroad.
A late filing costs at least R$ 165.74 or 1% of the tax per month, up to a maximum of 20%.

When you become a resident

According to the Receita Federal, a foreigner counts as a tax resident:

from the date of arrival, if they came to work under an employment contract;
from the day they complete 184 days in Brazil (consecutive or not) within a period of up to 12 months;
from the date of receiving a permanent visa, if that happened before the 184 days were reached.

The author of @russo_no_brasil puts it simply: after indefinite residence you automatically become a tax resident, and in other cases it happens after 183–184 days (post, 04.06.2025). If you received an RNM that says "indeterminado" in the term field, you most likely have to file a return this year (post, 07.02.2024).

Who has to file

For the 2026 return (2025 income) the people who must file include (post, 28.05.2026):

those with taxable income above R$ 35,584;
those with non-taxable income (gifts, inheritance, insurance payouts and so on) above R$ 200,000;
those who held, on 31 December, property and rights worth more than R$ 800,000;
those who made a taxable profit on selling property or sold shares for more than R$ 40,000;
those who became residents of Brazil during 2025.

For orientation: in 2023 the income threshold was R$ 28,559.70 and the asset threshold R$ 300,000 (post, 06.01.2023); a 2025 post names the figure R$ 30,639.90 (post, 04.06.2025). The amounts are indexed, so use the current ones.

The tax office sees data tied to your CPF: you enter it at registration and in many purchases. A channel author warns that not filing can lead to your CPF being blocked, which closes accounts and insurance (post, 06.01.2023).

The first return

Authors' practice that works for the accountant:

A two-column table: assets on 31 December of last year and on 31 December of this year, Russian and Brazilian. It then shows that there is less in Russia and more in Brazil, and the accountant does not have to work out how exactly you moved the money (post, 23.05.2023).
A balance in a foreign bank is confirmed by a statement for the required date. It is converted at the Central Bank's official rate for 31 December.
Property and shares are better declared. According to the author, selling an undeclared flat is taxed as 27.5% of the whole amount, and a declared one as 15% of the gain only. Ask an accountant for details and rates (post, 20.05.2023).

How to file

The return is filed in the Receita Federal IRPF program, in the "Meu Imposto de Renda" app, or through your account on gov.br. You can do it yourself or through an accountant. According to 2025 posts, an accountant's help costs from R$ 200–300, while Russian-speaking ones offer from R$ 1,000: compare prices and check reputations (post, 04.06.2025).

What happens if you do not file

According to a channel author, the fine for a late return when you file it yourself is a minimum of R$ 165.74 or 1% of the tax for each month, but no more than 20%. If the tax office finds the non-filing before you do, the fine can go as high as 150% (post, 28.05.2026).

Sources

Official:

Personal experience (channels @brazil_lifehacks and @russo_no_brasil, in Russian):