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Kindle 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).

Note: In May of 2023, the Brazilian government updated the rates for withholding taxes. The withholding income tax calculation has been updated accordingly. For more details, see the Receita Federal Tributação de 2023

Monthly taxable basis of tax due (in BRL) Rate (in %) Deduction (in BRL)
Up to 1.903,98--
Between 1,903.99 and 2,826.657.5158.40
Between 2,826.66 and 3,751.0515370.40
Between 3,751.06 and 4,664.6822.5651.73
Above 4,664.6927.5884.96

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%) - 884.96
IRRF = 1,375 - 884.96
IRRF = 490.04

The publisher would typically receive a net amount of 4,509.96 BRL (5,000 - 490.04 = 4,509.96 BRL).

  • Individual publishers (pessoa fisica) considered as Brazilian tax residents 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 exceptional rate because: (i) they are classified as a favored taxing jurisdiction, also known as a tax haven, or (ii) because of lower tax rates under a treaty to avoid double taxation.

Country Rate Country Rate
American Samoa25%Lebanon25%
Antigua and Barbuda25%Luxemburg15%
Ascension Island25%Marshall Islands25%
Austria10%Mauritius Island25%
Belgium10%Montserrat Island25%
Bermuda Islands25%Netherlands15%
British Virgin Islands25%Niue Island25%
Brunei25%Norfolk Island25%
Campione D'Italia25%Norway15%
Cayman Islands25%Peru15%
Channel Islands25%Philippines15%
Chile15%Pitcairn Island25%
Commonwealth of the Bahamas25%Qeshm Island15%
Cook Islands25%Russia15%
Curaçao25%Saint Helena25%
Cyprus25%Saint Lucia25%
Denmark15%Saint Vincent and the Grenadines25%
Djibouti25%San Martin25%
Federation of Saint Kitts and Nevis25%Slovakia and Czech Republic15%
Finland10%Solomon Islands25%
France10%South Africa10%
French Polynesia25%Spain10%
Germany15%Sultanate of Oman25%
Hong Kong25%Switzerland10%
India15%Trinidad and Tobago15%
Ireland25%Tristan da Cunha25%
Islands of Saints Peter and Miguel25%Turkey10%
Isle of Man25%Turks and Caicos Islands25%
Italy15%United Arab Emirates15%
Japan12.5%US Virgin Islands25%
Labuan25%Western Samoa25%

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