Help Topics
- Help
- Accounts
-
Prepare, Publish, Promote
- Getting Started
-
Prepare Your Book
-
Format Your Manuscript
- eBook Manuscript Resources
-
Paperback Submission Overview
- Paperback Interior Design
- Paperback Manuscript Templates
- Build Your Book - Format a Paperback Manuscript (Word for Windows)
- Build Your Book - Format a Paperback Manuscript (Word for Mac)
- Build Your Book – Format a Paperback Manuscript (Pages for Mac)
- Format Images in Your Paperback
- Paperback Fonts
- Create a Paperback PDF File
- Paperback Submission Guidelines
- Formatting on a Mac
- Create Your Cover
-
Format Your Manuscript
-
Publish Your Book
- Enter Book Details
- Upload Content
- Set Rights and Pricing
- Timelines
- Amazon Search Results
-
Promote Your Book
- Amazon Literary Contests
- Kindle Merchandising Programs
- Merchandising Tips
- Customer Reviews
- Amazon Programs
- Tools and Resources
- Manage Your Books
- Orders
- Sales, Royalties, Taxes
- Legal
-
User Guides
-
Kindle Publishing Guidelines
- Getting Started
- General Best Practices
- Guidelines for Specific Types of eBooks
- Appendices
- KDP Jumpstart
-
Kindle Publishing Guidelines
Contact Us
Have feedback? Can't find your answer in our Help pages?
Contact UsKindle Store: BR - BR Tax Withholding
Tax rates for publishers residing in Brazil
Payments to individual publishers (pessoa fisica) and legal entities (pessoa juridica) who reside in Brazil are subject to Brazilian tax withholding (IRRF) if the publishers' monthly payment reaches the minimum threshold.
The Brazilian 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 (applies for both: individual publishers and legal entities).
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 |
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).
Note:
- Individual publishers (pessoa fisica) considered Brazilian for tax purposes are subject to withholding tax even if the address of residence is no longer a Brazilian address.
- For Individual publishers (pessoa fisica) there is a progressive income tax rates in payments
- For legal entities (pessoa juridica), there is no tax provision to apply Withholding Income Tax (WTH) on local royalties payment in a transaction between two legal entities
For more information, visit Receita Federal website:
For Individual publishers
For Legal entities
Tax rates for publishers not residing in Brazil
For most countries of residence, a 15% withholding rate applies to sales made in the Brazilian marketplace for individual publishers (pessoa fisica) and legal entities (pessoa juridica).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% |