Personal income tax declarations can be made to the Ministry of Finance (Receita Federal) in a number of ways:

• Online: A downloadable progamme (Programa Gerador da declaração) is made available by the Ministry of Finance (Receita Federal) that allows taxpayers to calculate their taxes, fill in the forms and file their returns. (To declare income tax online)
• Using a diskette (Disquete): Download the Programa Gerador da declaração and save it onto a diskette, take the saved programme to an agency of the Banco do Brasil S.A or the Caixa Econômica Federal
• By filling in a Declaração de Ajuste Anual form (Formulario) at the post office (Correios). A small fee is payable by the taxpayer when declaring tax in this way

Declarations and payment made online must be completed before 20:00 (Brasília time) annually on 30 April. Payments after this time are considered late.

For further information on paying IRPF and the fines for late payment (in Portuguese)

Brazilian tax legislation allows deductions on the IRPF for the following paid expenses:

• Social security contributions paid to the National Institute of Social Security
• Spousal maintenance payments
• Dependents – deductions are available for dependents (including spouse, children, parents and others)
• Education expenses of both the tax filer and their dependents (limited to R$1,700 each year, as of January 2009)
• Some health expenses, including doctor, dentist and laboratory fees, psychologists, hospitals and x-ray examinations

These expenditures should be recorded and deducted from declared taxable income when the annual adjustment is made.

The monthly anticipated payments of the IRPF are calculated and collected in accordance with the gradual table below (valid for the year 2009):

Monthly Salary	Percentage	Deduction
R$1,434.59	Exempt	0
R$1,434.59 to 2,150.00	7.5%	R$107.59
R$2,150.01 to 2,866.70	15%	R$268.84
R$2,866.71 to 3,582.00	22.5%	R$483.84
above R$3,582.00	27.5%	R$662.

• IRPF calculator from the Ministry of Finance

Non-residents of Brazil are taxed IRPF (at source) of 15 percent for any type of work carried out in Brazil. This applies to foreigners on temporary work visas

Brazil has double taxation treaties with some countries to ensure that those with income tax liability in another country don’t also pay in Brazil or vice versa on the same income. Income tax paid in another country on the same source of income can be deducted from the IRPF due in Brazil when the annual adjustment is made. There are set limits (dependent on the amount of money earned abroad) to the the deduction that can be claimed.

• For further information from the Ministry of Finance on double taxation conventions
• For further information and examples of set limits (PDF in Portuguese, see page 63)