Payments to individual publishers who reside in Brazil are subject to Brazilian tax withholding (IRRF) if the publishers' monthly payment reaches the minimum threshold. The BR withholding tax rate will vary based on the total monthly payment amount. See the chart below for the monthly taxable bands and current corresponding withholding.

Note: Individuals considered Brazilian for tax purposes are subject to withholding tax even if the address of residence is no longer a Brazilian address.

Monthly taxable basis of tax due (in BRL)	Rate (in %)	Deduction (in BRL)
Up to 1.903,98	-	-
Between 1,903.99 and 2,826.65	7.5	142.8
Between 2,826.66 and 3,751.05	15	354.8
Between 3,751.06 and 4,664.68	22.5	636.13
Above 4,664.69	27.5	869.36

For example, if a publisher were to earn 5,000 BRL from sales in Amazon.com.br, the following are typical calculations made on those earnings:

IRRF = (basis * rate) - deduction
IRRF = (5,000 * 27.5%) - 869.36
IRRF = 1,375 - 869.36
IRRF = 505.64

The publisher would typically receive a net amount of 4,494.36 BRL (5,000 - 505.64 = 4,494.36 BRL).

For most countries of residence, a 15% withholding rate applies to sales made in the Brazilian marketplace. The following countries have an exception rate.

Country	Rate	Country	Rate
American Samoa	25%	Liberia	25%
Andorra	25%	Liechtenstein	25%
Anguilla	25%	Macau	25%
Antigua and Barbuda	25%	Madeira Island	25%
Aruba	25%	Maldives	25%
Ascension Island	25%	Marshall Islands	25%
Austria	10%	Mauritius	25%
Bahrain	25%	Mexico	10%
Barbados	25%	Monaco	25%
Belgium	10%	Montserrat	25%
Belize	25%	Nauru	25%
Bermuda Islands	25%	Niue Island	25%
British Virgin Islands	25%	Norfolk Island	25%
Brunei	25%	Panama	25%
Campione D'Italia	25%	Pitcairn Island	25%
Cayman Islands	25%	Qeshm Island	25%
Channel Islands	25%	Republic of Costa Rica	15%
Commonwealth of the Bahamas	25%	Saint Helena	25%
Cook Islands	25%	Saint Lucia	25%
Curaçao	25%	Saint Vincent and the Grenadines	25%
Cyprus	25%	San Marino	25%
Djibouti	25%	San Martin	25%
Dominica	25%	Seychelles	25%
Finland	10%	Singapore	15%
France	10%	Solomon Islands	25%
French Polynesia	25%	South Africa	10%
Gibraltar	25%	Spain	10%
Grenada	25%	Sultanate of Oman	25%
Hong Kong	25%	Swaziland	25%
Ireland	25%	Tonga	25%
Islands of Saints Peter and Miguel	25%	Tristan da Cunha	25%
Isle of Man	25%	Turkey	10%
Israel	10%	Turks and Caicos Islands	25%
Japan	12.5%	UAE	25%
Kiribati	25%	US Virgin Islands	25%
Korea	10%	Vanuatu	25%
Labuan	25%	Western Samoa	25%
Lebanon	25%