巴西的租金收入征税：房东综合指南
本指南概述了主要的税务考虑因素、可扣除费用、费率和报告要求，以帮助您有效管理租金收入。
投资 并赚取收入
了解租金收入所得税
Landlords in Brazil must pay income tax on rental income, and they calculate the tax on the net amount received after deductions. In other words, you only pay tax on the rent that remains after subtracting allowed costs. These deductible expenses commonly include:
Condo fees — maintenance and management charges for the building or complex.
Property taxes (IPTU) — annual municipal tax on real estate.
Garbage disposal fees — charges for waste collection and disposal.
Rental management fees — costs paid to a property manager or rental agency.
Consequently, landlords reduce their taxable rental income by subtracting these legitimate expenses before calculating their tax.
居民和非居民的纳税情况
Brazil differentiates between tax residents 和 non-residents when it comes to rental income.
Residents
If you are a tax resident in Brazil, you pay rental income tax under the progressive income tax scale, which ranges from 0% to 27.5% depending on your total income. For example, residents who earn less than the exemption threshold (which is around BRL 1,903.98 per month) may owe no tax on rental income.
Moreover, residents must report rental earnings in their annual income tax return (IRPF), which consolidates all sources of income for the year.
Non-Residents
In contrast, non-resident landlords pay a flat withholding tax of 15 % on rental income received from property located in Brazil. This rate applies at the time the rent is received, and no progressive scale applies.
Importantly, non-residents cannot deduct many of the expenses that residents may claim when calculating taxable income.
Additional Obligations for Non-Resident Landlords
Non-residents must also meet specific administrative requirements.
1. Appoint a resident attorney-in-fact:
Foreign landlords generally appoint a resident representative in Brazil to handle tax filings and payments. This attorney-in-fact typically manages rental tax obligations on behalf of the non-resident.
2. Use the attorney’s tax ID (CPF) for payments:
Tax payments for rental income paid by non-residents are usually processed under the attorney-in-fact’s CPF number, instead of the landlord’s foreign tax ID.
3. Follow specific due dates:
Residents generally pay their tax by the end of the month following receipt of rent. However, non-residents usually must pay tax on the same day the rent is received or have the tax withheld at source.
报告要求
Residents must file an annual tax return and include all rental income and deductions.
By contrast, non-residents do not use the regular annual income tax return system. Instead, their representative files a Withholding Tax Declaration (Declaração de Imposto Retido na Fonte – DIRF) or similar reporting events depending on evolving tax requirements.
常见问题
你可以使用本指南来熟悉与巴西签证有关的规则、法律和其他重要信息。
是的，与房产维护直接相关且为出租目的所必需的维修费用可以从租金收入中扣除。
是的，非居民房东必须获得巴西纳税人识别号（CPF），以方便纳税和其他金融交易。
逾期付款可能会导致罚款和利息。遵守付款期限以避免任何潜在问题至关重要。
按揭利息支出不能从租金收入中抵税。
在巴西拥有当地银行账户可简化纳税和交易，但并不总是纳税合规的严格要求。
确保向合格的税务专业人士或法律顾问咨询，以准确把握巴西租金收入税收的复杂性。了解情况并遵守规定将有助于您有效管理租金收入，避免任何法律或财务问题。
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