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

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).

Note:

• 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

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