[{"data":1,"prerenderedAt":373},["ShallowReactive",2],{"page-en-\u002Fguides\u002Fwork\u002Fincome-tax":3,"guides-en":287},{"id":4,"title":5,"body":6,"description":278,"extension":279,"meta":280,"navigation":281,"order":282,"path":283,"seo":284,"stem":285,"__hash__":286},"content_en\u002Fguides\u002Fwork\u002Fincome-tax.md","The income tax return (IRPF)",{"type":7,"value":8,"toc":267},"minimark",[9,13,19,24,40,44,47,58,75,79,88,105,119,125,129,145,148,177,181,187,191,197,201,204,220,223],[10,11,12],"p",{},"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.",[10,14,15],{},[16,17,18],"em",{},"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.",[20,21,23],"h2",{"id":22},"in-short","In short",[25,26,27,31,34,37],"ul",{},[28,29,30],"li",{},"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.",[28,32,33],{},"Returns are filed from late March to late May; in 2026 the deadline closed on 29 May.",[28,35,36],{},"Tax is paid on all income, including income received abroad.",[28,38,39],{},"A late filing costs at least R$ 165.74 or 1% of the tax per month, up to a maximum of 20%.",[20,41,43],{"id":42},"when-you-become-a-resident","When you become a resident",[10,45,46],{},"According to the Receita Federal, a foreigner counts as a tax resident:",[25,48,49,52,55],{},[28,50,51],{},"from the date of arrival, if they came to work under an employment contract;",[28,53,54],{},"from the day they complete 184 days in Brazil (consecutive or not) within a period of up to 12 months;",[28,56,57],{},"from the date of receiving a permanent visa, if that happened before the 184 days were reached.",[10,59,60,61,68,69,74],{},"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 (",[62,63,67],"a",{"href":64,"rel":65},"https:\u002F\u002Ft.me\u002Frusso_no_brasil\u002F293",[66],"nofollow","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 (",[62,70,73],{"href":71,"rel":72},"https:\u002F\u002Ft.me\u002Fbrazil_lifehacks\u002F366",[66],"post, 07.02.2024",").",[20,76,78],{"id":77},"who-has-to-file","Who has to file",[10,80,81,82,87],{},"For the 2026 return (2025 income) the people who must file include (",[62,83,86],{"href":84,"rel":85},"https:\u002F\u002Ft.me\u002Fbrazil_lifehacks\u002F742",[66],"post, 28.05.2026","):",[25,89,90,93,96,99,102],{},[28,91,92],{},"those with taxable income above R$ 35,584;",[28,94,95],{},"those with non-taxable income (gifts, inheritance, insurance payouts and so on) above R$ 200,000;",[28,97,98],{},"those who held, on 31 December, property and rights worth more than R$ 800,000;",[28,100,101],{},"those who made a taxable profit on selling property or sold shares for more than R$ 40,000;",[28,103,104],{},"those who became residents of Brazil during 2025.",[10,106,107,108,113,114,118],{},"For orientation: in 2023 the income threshold was R$ 28,559.70 and the asset threshold R$ 300,000 (",[62,109,112],{"href":110,"rel":111},"https:\u002F\u002Ft.me\u002Fbrazil_lifehacks\u002F110",[66],"post, 06.01.2023","); a 2025 post names the figure R$ 30,639.90 (",[62,115,67],{"href":116,"rel":117},"https:\u002F\u002Ft.me\u002Frusso_no_brasil\u002F294",[66],"). The amounts are indexed, so use the current ones.",[10,120,121,122,74],{},"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 (",[62,123,112],{"href":110,"rel":124},[66],[20,126,128],{"id":127},"the-first-return","The first return",[130,131,133],"note",{"title":132},"The first return is the most important",[10,134,135,136,141,142,74],{},"In the first return it is advisable to show everything you had on 31 December of the year preceding it: property, bank accounts, cash, shares and cryptocurrency, including abroad. The goal is that the tax office has no questions about where the money came from and that transferring funds to Brazil later is not treated as income (",[62,137,140],{"href":138,"rel":139},"https:\u002F\u002Ft.me\u002Fbrazil_lifehacks\u002F168",[66],"post, 20.05.2023",", ",[62,143,67],{"href":64,"rel":144},[66],[10,146,147],{},"Authors' practice that works for the accountant:",[25,149,150,162,168],{},[28,151,152,156,157,74],{},[153,154,155],"strong",{},"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 (",[62,158,161],{"href":159,"rel":160},"https:\u002F\u002Ft.me\u002Fbrazil_lifehacks\u002F170",[66],"post, 23.05.2023",[28,163,164,167],{},[153,165,166],{},"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.",[28,169,170,173,174,74],{},[153,171,172],{},"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 (",[62,175,140],{"href":138,"rel":176},[66],[20,178,180],{"id":179},"how-to-file","How to file",[10,182,183,184,74],{},"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 (",[62,185,67],{"href":116,"rel":186},[66],[20,188,190],{"id":189},"what-happens-if-you-do-not-file","What happens if you do not file",[10,192,193,194,74],{},"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% (",[62,195,86],{"href":84,"rel":196},[66],[20,198,200],{"id":199},"sources","Sources",[10,202,203],{},"Official:",[25,205,206,213],{},[28,207,208],{},[62,209,212],{"href":210,"rel":211},"https:\u002F\u002Fwww.gov.br\u002Freceitafederal\u002Fpt-br\u002Fassuntos\u002Fmeu-imposto-de-renda",[66],"Meu Imposto de Renda — Receita Federal",[28,214,215],{},[62,216,219],{"href":217,"rel":218},"https:\u002F\u002Fwww.gov.br\u002Freceitafederal\u002Fpt-br\u002Fassuntos\u002Fmeu-imposto-de-renda\u002Fpreenchimento\u002Fdsdp\u002Fnao-residente",[66],"Resident and non-resident — Receita Federal",[10,221,222],{},"Personal experience (channels @brazil_lifehacks and @russo_no_brasil, in Russian):",[25,224,225,231,237,243,249,255,261],{},[28,226,227],{},[62,228,230],{"href":110,"rel":229},[66],"Taxes for 2022, 06.01.2023",[28,232,233],{},[62,234,236],{"href":138,"rel":235},[66],"The first return: assets, 20.05.2023",[28,238,239],{},[62,240,242],{"href":159,"rel":241},[66],"Filling in the return, 23.05.2023",[28,244,245],{},[62,246,248],{"href":71,"rel":247},[66],"Who files in 2024, 07.02.2024",[28,250,251],{},[62,252,254],{"href":84,"rel":253},[66],"The last day to file, 28.05.2026",[28,256,257],{},[62,258,260],{"href":64,"rel":259},[66],"The return: when and who, 04.06.2025",[28,262,263],{},[62,264,266],{"href":116,"rel":265},[66],"The return: how to file, 04.06.2025",{"title":268,"searchDepth":269,"depth":269,"links":270},"",2,[271,272,273,274,275,276,277],{"id":22,"depth":269,"text":23},{"id":42,"depth":269,"text":43},{"id":77,"depth":269,"text":78},{"id":127,"depth":269,"text":128},{"id":179,"depth":269,"text":180},{"id":189,"depth":269,"text":190},{"id":199,"depth":269,"text":200},"When a foreigner becomes a Brazilian tax resident, who must file an income return, how to prepare the first one and what a late filing costs.","md",{},true,1,"\u002Fguides\u002Fwork\u002Fincome-tax",{"title":5,"description":278},"guides\u002Fwork\u002Fincome-tax","Dlh-49fZ96tNbiwayPIjbgL5FCzBaZlisfAnYcUgtH4",[288,292,296,301,306,311,315,319,323,328,332,336,340,344,348,352,356,360,364,368,372],{"path":289,"title":290,"description":291,"order":282},"\u002Fguides\u002Fcar\u002Fbuy-car","Buying a car","How a foreigner buys a used car in Pernambuco: from a dealer or a private seller, checks, DETRAN transfer, IPVA, insurance and driving licence.",{"path":293,"title":294,"description":295,"order":269},"\u002Fguides\u002Fcar\u002Fcnh","Exchanging a licence for a Brazilian CNH","How to exchange a foreign driving licence for a Brazilian CNH in Rio de Janeiro: documents, translation, medical and psychological checks, prices and timing; category A.",{"path":297,"title":298,"description":299,"order":300},"\u002Fguides\u002Fcar\u002Fowning","Running a car: IPVA, fines, tolls","What a year of owning a car in Rio costs, IPVA rates, how to pay a fine, toll tags, fuel, renting and limits on bringing a car in.",3,{"path":302,"title":303,"description":304,"order":305},"\u002Fguides\u002Fdocuments\u002Fcin-rg","CIN (RG) and a child's documents","The Brazilian ID card CIN: how to get it for a child, how long it is valid, trips around South America and leaving the country with a child.",5,{"path":307,"title":308,"description":309,"order":310},"\u002Fguides\u002Fdocuments\u002Fcitizenship","Citizenship — naturalisation","How a foreigner becomes a Brazilian citizen: residence period, proof of Portuguese, documents, real timelines and what to do after the portaria.",4,{"path":312,"title":313,"description":314,"order":282},"\u002Fguides\u002Fdocuments\u002Fcpf","CPF — the tax number","How a foreigner gets a CPF: the free route, documents, steps, and the SIM card and bank pitfalls.",{"path":316,"title":317,"description":318,"order":300},"\u002Fguides\u002Fdocuments\u002Fresidence","Residence — grounds and documents","The grounds for a residence permit in Brazil: a child, marriage or stable union, digital nomad, property; the document set and what to check in advance.",{"path":320,"title":321,"description":322,"order":269},"\u002Fguides\u002Fdocuments\u002Frnm","RNM \u002F CRNM — registration with the Federal Police","How to get the CRNM migration card: filing deadlines, fees, booking with the Polícia Federal, documents and real-world timing.",{"path":324,"title":325,"description":326,"order":327},"\u002Fguides\u002Fdocuments\u002Ftranslations","Translations and apostille","How to prepare foreign documents for Brazilian offices: apostille, sworn translation, spelling of names and a child's birth certificate.",6,{"path":329,"title":330,"description":331,"order":269},"\u002Fguides\u002Fhealth\u002Fpregnancy-birth","Pregnancy and childbirth","How to register for pregnancy care, where to give birth under SUS or privately, what it costs, how to get the birth certificate, doulas and protection from scammers.",{"path":333,"title":334,"description":335,"order":282},"\u002Fguides\u002Fhealth\u002Fsus-and-private","SUS, the UBS clinic and private insurance","How healthcare works in Brazil for a foreigner: free SUS and the UBS clinic, vaccinations and the certificate, a private health plan and real prices.",{"path":337,"title":338,"description":339,"order":269},"\u002Fguides\u002Fhousing\u002Fbuying","Buying a home","How buying a flat in Brazil works: an off-plan contract, ITBI and cartório fees, the realtor's commission, a consórcio instead of a mortgage and price benchmarks.",{"path":341,"title":342,"description":343,"order":282},"\u002Fguides\u002Fhousing\u002Frenting","Renting a home","How a foreigner rents a flat in Brazil: short-term lets, a long-term contract, deposit, fiador and insurance, payments, furnishing and checks before moving in.",{"path":345,"title":346,"description":347,"order":269},"\u002Fguides\u002Flife\u002Feveryday","Daily life: sockets, transport, shops","Everyday details you learn after arriving: voltage and sockets, public transport and intercity buses in Rio, lift buttons, returning goods and complaints to the city.",{"path":349,"title":350,"description":351,"order":282},"\u002Fguides\u002Flife\u002Fmobile-internet","Mobile service, internet and apps","SIM card and eSIM, home internet, what to do if your CPF is rejected, how to install Brazilian apps and why banking apps dislike a VPN.",{"path":353,"title":354,"description":355,"order":300},"\u002Fguides\u002Flife\u002Fsafety","Safety: phone, cards, scams","How to protect money and your phone in Brazil: a street phone, limits in bank apps, phone insurance, checking the amount on the terminal and scammers' schemes.",{"path":357,"title":358,"description":359,"order":282},"\u002Fguides\u002Fmoney\u002Fbank-account","Bank account, Pix and deposit protection","How a foreigner opens an account in Brazil, what Pix is, the banks and neobanks, the Serasa Score, FGC deposit insurance and what to do when a bank refuses.",{"path":361,"title":362,"description":363,"order":269},"\u002Fguides\u002Fmoney\u002Ftransfers","Sending money to Brazil","How to bring money in from abroad: SWIFT, cash dollars, crypto exchange; real fees, timing and why large sums get frozen.",{"path":365,"title":366,"description":367,"order":282},"\u002Fguides\u002Fprologue\u002Farrival","Entry, extending your visit and the first weeks","The tourist period and extending it at the Polícia Federal, how to fly to Brazil, what an airport transfer costs and where to start after arriving.",{"path":369,"title":370,"description":371,"order":269},"\u002Fguides\u002Fwork\u002Fdomestic-staff","Housekeeper, diarista and nanny","When you need an employment contract with a home helper, what it costs the employer, how a diarista differs from a permanent housekeeper and how to find a nanny.",{"path":283,"title":5,"description":278,"order":282},1792272527235]