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 |
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).
