Don’t Forget to File Your Brazilian Income Tax Return

It’s tax season again in Brazil, and the deadline to file a personal income tax return with the Federal Revenue Service (Receita Federal) is quickly approaching. This year, returns must be filed by May 29.

Whether you have to file depends on your tax residency and financial status at the end of 2025.

Anyone who became a Brazilian tax resident during the year and remained a resident through December 31 must generally file a return. For individuals who live in Brazil year-round, tax residency is obvious. But a person can also become a tax resident based on visa type and the number of days spent in the country.

If you were already a Brazilian tax resident, you may or may not have to file. It depends on whether you fall into one of the filing categories listed HERE. Although the list is long, two common examples are earning more than BRL$35,584 (approximately USD$6,467) in taxable income or holding more than BRL$800,000 (approximately USD$145,391) in assets.

Remember that taxable income can include salaries, rental income, and investment earnings in Brazil and abroad. Like the United States, Brazil taxes worldwide income, so foreign-sourced income and assets must also be taken into account.

If you have questions about whether you need to file and what information must be reported, specialized expat tax accounting services can help guide you through the process. Just make sure to give yourself enough time to get your ducks in a row.