He was in doubt when filling in his statement of Income Tax 2025? THE Infomoney help you, with the help of accounting and tax experts. Just send your question to the email IR@infomoney.com.br. The messages will go through a screening, and the selected will be answered here on the site and on our social networks.
Check out the answer to a question that was shared with us:
Reader’s doubt: My question refers to the taxation of individual resident individual retirement earnings in Brazil, who retired abroad and has been paying lion-refers to income tax on these earnings. Is this taxation really due? And if the earnings are not transferred to Brazil, is the tax still due?
Responseby Samir Choaib*
“Good question. It involves specific aspects of income tax legislation in Brazil. Let’s go by parts:
Yes, the taxation of retirement earnings received from abroad by resident in Brazil is due, even if retirement earnings are paid by a foreign government or a foreign fund.
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The IRS understands that the income received by tax residents in Brazil, from sources located abroad, are taxable by the monthly lion, even if these values are not effectively referred to Brazil.
Basically based on the fact that Brazil adopts the principle of world income, that is, those who reside fiscal here should tax all its income, regardless of where they were generated.
Regarding the transfer or not of values to Brazil, this does not change the obligation to collect IR; Here the ‘cash regime’, that is, income is taxed at the time they are effectively received or credited (when it enters “in the pocket”).
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Regarding the lion booklet, the taxpayer must: (a) calculate monthly IR based on the current progressive table; (b) collect via DARF Code 0190 until the last business day of the month following the receipt; and (c) declare the amounts in the form “Income received from individuals and abroad” of the income tax return.
Finally, it is worth mentioning that Brazil has agreements to prevent double taxation with some countries (over 35). If the retirement -paying country has treated with Brazil, there may be exemption or compensation of IR paid there. ”
*Samir Choaib is a lawyer and economist, responsible for the inheritance and tax planning areas of Choaib, Paiva and Justo Advogados, with an emphasis on individual income tax in Brazil and abroad