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US-Brazil Tax Basics for Movers: Workbook

When Brazilian tax residency starts, what changes once it does, and the US filings that follow you abroad, explained from official sources, with a 184-day counter and a carnê-leão calendar.

PDF workbook (17 pages) + Excel workbook. Written by Gabriela Rabachini, Brazilian attorney, OAB/SC 78438.

You pay on Stripe's secure checkout page, which shows the price. The files arrive by email right after payment.

A US citizen who moves to Brazil ends up inside two tax systems: the US taxes its citizens wherever they live, and Brazil taxes its residents. The two countries have no income tax treaty. This workbook explains, from official US and Brazilian sources, the rules you need to know before you cross into Brazilian tax residency.

It starts with the question everything else depends on: when residency starts. For someone on a temporary visa with no Brazilian job, that is the day they complete 184 days in Brazil within up to 12 months, and the workbook shows how the Receita Federal applies that rule to residence authorizations, including its ruling on real estate investors.

It then covers what changes once you are resident: the monthly carnê-leão on income from abroad, the 15% annual regime for foreign investment income under Law 14,754/2023, and the Central Bank's CBE declaration. On the US side, it covers the missing treaty, the Brazilian act of 2000 on crediting US-paid tax and the official confirmation in 2024 that it still applies, FBAR, and the US-Brazil Social Security agreement.

It computes no one's tax. Instead it gives you a prepared list of questions to bring your tax professional, and an Excel workbook that counts your days, logs your income from abroad month by month, and screens your accounts against the FBAR and CBE figures, so a paid hour goes on your situation rather than the basics.

What is inside

  • When Brazilian tax residency starts: the 184-day rule, three scenarios and how it applies to residence authorizations
  • How to count your days, and a worked example
  • The monthly carnê-leão, the 15% regime for foreign investment income and the CBE declaration of assets abroad
  • The missing treaty, the 2000 credit act and the 2024 confirmation of US reciprocity
  • The US side: worldwide income, the exclusion and the credit, and FBAR
  • The US-Brazil Social Security agreement
  • Questions to bring your tax professional, plus printable worksheets
  • Excel workbook: 184-day counter, carnê-leão calendar, FBAR check and CBE check

Who it is for

  • US citizens about to spend long periods in Brazil, on a digital nomad residence, a real estate residence or another temporary basis
  • US citizens who have passed, or are about to pass, day 184 in Brazil
  • Anyone preparing for a first meeting with a cross-border tax professional

Table of contents

  1. How to use this workbook
  2. Two tax systems at once
  3. When Brazilian tax residency starts
  4. Counting your days
  5. Your move, stage by stage
  6. Once resident: the monthly carnê-leão
  7. Foreign investments and companies: Law 14,754/2023
  8. No treaty: the 2000 credit act and the 2024 confirmation
  9. The US side: worldwide income and FBAR
  10. Brazil's CBE declaration of assets abroad
  11. The US-Brazil Social Security agreement
  12. Questions to bring your tax professional
  13. Worksheets
  14. Glossary
  15. Sources

Educational material: it explains the rules and gives you tools to organize your own facts. It computes no one's tax and is not legal or tax advice on your situation.

You pay on Stripe's secure checkout page, which shows the price. The files arrive by email right after payment.

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