Tax treaties
Does Brazil have a tax treaty with your country?
Pick a country to see whether Brazil has a treaty with it to avoid double taxation, and what that means for tax you pay there.
Choose a country to see Brazil's treaty with it, if there is one.
Treaties to avoid double taxation, Receita Federal ↗ Income tax questions and answers 2026, questions 140 to 142, Receita Federal ↗
This is general information, not legal advice. How a treaty applies depends on the kind of income and where you are resident: a tax lawyer can confirm how it applies to you.
Based on the Receita Federal's list of treaties and its 2026 income tax questions and answers. Receita Federal, Acordos para evitar a dupla tributação (updated August 28, 2026) ↗
Countries with a tax treaty with Brazil
- ArgentinaDecreto nº 87.976/1982 ↗
- AustriaDecreto nº 78.107/1976 ↗
- BelgiumDecreto nº 72.542/1973 ↗
- CanadaDecreto nº 92.318/1986 ↗
- ChileDecreto nº 4.852/2003 ↗
- ChinaDecreto nº 762/1993 ↗
- CzechiaDecreto nº 43/1991 ↗
- DenmarkDecreto nº 75.106/1974 ↗
- EcuadorDecreto nº 95.717/1988 ↗
- FinlandDecreto nº 2.465/1998 ↗
- FranceDecreto nº 70.506/1972 ↗
- HungaryDecreto nº 53/1991 ↗
- IndiaDecreto nº 510/1992 ↗
- IsraelDecreto nº 5.576/2005 ↗
- ItalyDecreto nº 85.985/1981 ↗
- JapanDecreto nº 61.899/1967 ↗
- LuxembourgDecreto nº 85.051/1980 ↗
- MexicoDecreto nº 6.000/2006 ↗
- NetherlandsDecreto nº 355/1991 ↗
- NorwayDecreto nº 12.406/2025 ↗
- PeruDecreto nº 7.020/2009 ↗
- PhilippinesDecreto nº 241/1991 ↗
- PolandDecreto nº 12.865/2026 ↗
- PortugalDecreto nº 4.012/2001 ↗
- RussiaDecreto nº 9.115/2017 ↗
- SingaporeDecreto nº 11.109/2022 ↗
- SlovakiaDecreto nº 43/1991 ↗
- South AfricaDecreto nº 5.922/2006 ↗
- South KoreaDecreto nº 354/1991 ↗
- SpainDecreto nº 76.975/1976 ↗
- SwedenDecreto nº 77.053/1976 ↗
- SwitzerlandDecreto nº 10.714/2021 ↗
- Trinidad & TobagoDecreto nº 8.335/2014 ↗
- TürkiyeDecreto nº 8.140/2013 ↗
- UkraineDecreto nº 5.799/2006 ↗
- United Arab EmiratesDecreto nº 10.705/2021 ↗
- UruguayDecreto nº 11.747/2023 ↗
- VenezuelaDecreto nº 8.336/2014 ↗
Reciprocity recognised without a treaty
- GermanyAto Declaratório Interpretativo SRF nº 16/2005
- United KingdomAto Declaratório SRF nº 48/2000
- United StatesAto Declaratório SRF nº 28/2000
Income tax questions and answers 2026, questions 140 to 142, Receita Federal ↗
Emigro gives preliminary guidance, not legal advice. Requirements are confirmed against official Brazilian sources and by the licensed attorneys.
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