Joao Pessoa


Simply the Best Site about João Pessoa

Paraíba Paradise

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Le Petit Paradis Pousada in Joao Pessoa

Family run Guest House in a quiet residential street and close to local amenities
wwww.pousadajoaopessoa.com.br

Income Tax Declarations

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

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:

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.

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.



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