Practice Area

Know exactly when Brazil starts taxing you — and on what.

Brazilian tax residency arrives faster than most expats expect, and it covers worldwide income. The difference between planning before the move and cleaning up after it is substantial.

See packages & prices

The rule that surprises everyone: you generally become a Brazilian tax resident either the day you arrive on a permanent visa, or after 183 days of presence within any 12-month window on temporary entries. From that moment, Brazil taxes your worldwide income — the pension paid in Ohio, the dividends in London, the rental in Lisbon — under monthly (Carnê-Leão) and annual (DIRPF) filing obligations most newcomers have never heard of.

None of this is a reason not to move; Brazil has credit mechanisms and reciprocity arrangements with major countries (including the US and UK) that prevent most double taxation when filings are done correctly on both sides. But it is a reason to plan the move date, the income structure, and the asset declarations before residency starts, not at the first April filing deadline after it.

We handle the legal architecture — residency timing, the entry and exit declarations (Comunicação and Declaração de Saída Definitiva when you leave), foreign-asset reporting, and the interaction with your home-country obligations — working alongside your accountant or bringing a Brazilian one into the engagement.

Transparent pricing

Fixed-fee packages for tax.

Every price is itemized like an honest receipt — our flat fee, plus each government, registry and translation charge, estimated high so the number only ever moves down. Add a package to your cart and pay online, or request a quote for anything bespoke. Only value-based taxes are billed at cost; the final fee is confirmed in your engagement letter.

Pre-Move Tax Plan
from≈ $1,350
R$ 7.060 · all-in estimate · per person

Residency-date strategy, income structuring, and what to do before the 183rd day.

What this price is made of
  • Our workFlat legal fee — pre-move tax plan≈ $1,350
  • HandlingSecure file setup & document delivery≈ $10
All-in estimate≈ $1,350
Learn moreexpat taxes in Brazil
Annual Compliance Setup
from≈ $1,700
R$ 8.740 · all-in estimate · per year

DIRPF, Carnê-Leão on foreign income, and foreign-asset reporting — built with your accountant or ours.

What this price is made of
  • Our workFlat legal fee — annual compliance setup≈ $1,600
  • Third partyDigital certificate (e-CPF) for e-CAC≈ $50
  • HandlingHandling & filing≈ $20
All-in estimate≈ $1,700
Learn moreannual Brazilian tax compliance
Back-Filing / Regularization
By quote
Assessed after a paid case review · per case

Missed years cleaned up. Scope and fee quoted after we see the gap — it's common and it's fixable.

All-in estimates for English-speaking service to foreigners, with every fee we can foresee rounded up. Two cases with the same label can differ in scope — your engagement letter sets the final, written fee, and lines marked “at cost” (value-based taxes like ITBI and ITCMD) are passed through with receipts. Contested or litigated matters are quoted individually, never sold off a price list.

What we handle

Inside this practice area.

01 Pre-move tax planning Residency-date strategy, income restructuring, and what to do before the 183rd day.
02 Monthly & annual filings Carnê-Leão on foreign income, the annual DIRPF, and foreign-asset declarations (including CBE where applicable).
03 Double-tax mechanics Foreign tax credits and reciprocity with the US, UK, and treaty countries — applied to your actual income mix.
04 Property & investment tax Rental income, capital gains on Brazilian property, and exemptions on sale-and-reinvest scenarios.
05 Exit tax & departure The definitive-exit declaration that formally ends Brazilian taxation when you leave — skipping it keeps you in the system.
06 Regularization Cleaning up missed filings for those who discovered Brazilian tax residency after the fact. It's common. It's fixable.
Process

How a typical engagement runs.

1

Residency analysis

When did (or will) Brazilian tax residency start for you, given your entries, visa, and plans.

First consult
2

Exposure map

Each income stream classified: how Brazil sees it, how your home country sees it, where credits apply.

Week 1-2
3

Compliance setup

Filings, declarations, and the monthly routine — built with your accountant or ours.

Before deadlines
4

Annual cycle

DIRPF season, asset declarations, and updates as your income mix changes.

Ongoing
Common questions

Tax questions we hear most.

I spend winters in Brazil on a tourist basis. Am I a tax resident?
Count the days: 183 within any rolling 12 months on temporary entries triggers residency. Long-winter snowbirds can cross it without noticing. If you're near the line, this is worth an hour of planning — the consequences of crossing it unknowingly are filings you never made.
Does Brazil tax my US Social Security or UK pension?
As a Brazilian tax resident, foreign pensions are generally taxable in Brazil via Carnê-Leão — but credit and reciprocity mechanisms usually offset tax paid at home. Net cost depends on the rate differential. We map it number-by-number rather than hand-waving.
I've lived here three years and never filed anything. How bad is it?
Fixable, and you're far from alone. Brazil allows back-filing with interest and fines that are usually manageable — and far smaller than the consequences of staying invisible until a property sale or inheritance forces the issue. The sooner it's regularized, the cheaper it is.
Next step

Get your tax position mapped.

Add a package above to start online, or describe your situation and a lawyer replies within one business day — no obligation, no hourly meter.