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Taxation in Brazil

In Brazil, the general principles of taxation are defined by the Federal Constitution. Taxes are levied at the Union, Federal District, state and municipality levels.

The Cadastro de Pessoa Física - CPF is an Individual Taxpayer Number and is required for many everyday transactions in Brazil, including opening a bank account, applying for a job, subscribing to a mobile phone company and when buying a car or property.

Who must apply for a CPF Number?

Any individual, regardless of their place of residence, who has a bank account, owns a vehicle, real estate, goods, or financial or capital investments in Brazil must apply for registration in the Cadastro de Pessoa Física. Once registration is complete, a CPF number will be issued.

Brazilian nationals, as well as foreigners, residing abroad and whose assets in Brazil are subject to public registration (such as properties, vehicles, boats, airplanes, partnership, bank accounts or investment in the financial market) must register with the "Cadastro de Pessoa Física" - CPF (Taxpayer Registry).

The CPF registration, updating or change of records must be at the Brazilian Consulate.

Procedures

A CPF number is granted only once. It is not possible to apply a second time.

Required documents:

1. Duly filled and signed form for individuals residing abroad, available at the Federal Revenue of Brazil - Issuance of Individual Taxpayer Registry (CPF) form for non-residents;
2. Foreign nationals: original and a photocopy of a valid passport;
3. Receipt of payment of the consular fee of R$23.00 (per certified copy).

Documents will be sent by the Consulate General to Federal Revenue of Brazil.

Processing time (in Brasília): approximately 2 months.
Income Tax - IRPF more
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Tel
+43 (1) 89 22 544
+43 (1) 30 88 133

Fax
+43 (1) 30 88 144

Email
office@expat-management.at