Moving to another country may bring the same income within the scope of two tax systems. This happens, for example, when someone becomes resident in Brazil while continuing to receive rental income, a retirement pension or investment income abroad.
Double taxation treaties help determine which country may tax each item of income and how double taxation must be eliminated or reduced. They may also resolve conflicts over tax residence. Their existence does not, however, mean a general exemption from tax or from filing obligations.
Treaties often have a similar structure, but the outcome depends on the applicable text, the protocols amending it and the taxpayer’s circumstances. A solution provided by the France–Brazil treaty should not automatically be applied to another country or another income category.
Which Countries Have a Tax Treaty with Brazil?
In the official list consulted in September 2026, the treaties in force cover the countries below. The list concerns comprehensive income tax conventions; sector-specific agreements and information-exchange instruments have a different scope. Brazilian Federal Revenue Service — Agreements to avoid double taxation.
| Region | Countries with a treaty |
|---|---|
| Americas | Argentina, Canada, Chile, Ecuador, Mexico, Peru, Trinidad and Tobago, Uruguay and Venezuela. |
| Europe | Austria, Belgium, Denmark, Slovakia, Spain, Finland, France, Hungary, Italy, Luxembourg, Norway, the Netherlands, Poland, Portugal, the Czech Republic, Russia, Sweden, Switzerland and Ukraine. |
| Asia and the Middle East | China, South Korea, the United Arab Emirates, the Philippines, India, Israel, Japan, Singapore and Turkey. |
| Africa | South Africa. |
Poland is a recent addition: its treaty was promulgated in Brazil by Decree No. 12,865/2026. Before applying a benefit, the date from which the treaty or protocol takes effect for the income concerned must also be checked; it may differ from the date of signature or entry into force. Decree No. 12,865/2026 — Brazil–Poland agreement.
Germany, the United States and the United Kingdom are addressed separately below. A country’s appearance in a historical index, or news that a treaty has been signed, is not enough to establish that its benefits apply.
What Does a Treaty Change in Practice?
A treaty must be read alongside each country’s legislation. It may reserve taxation of an item of income to one country or allow both to tax it, while providing a mechanism to relieve double taxation.
The most common outcomes are:
- Exclusive taxation: a particular item of income may be taxed only in the country specified by the treaty.
- Taxation in both countries with a credit: tax permitted in the source country may be credited against tax in the country of residence, within the applicable limit.
- Limits on tax at source: the treaty caps the tax charged on a particular remittance, without necessarily excluding taxation in the country of residence.
The France–Brazil convention provides examples of these approaches for pensions, real estate income and dividends. The benefit depends on the correct classification of the income. A treaty limit does not authorize tax to be charged above the amount provided for by domestic law either. France–Brazil Convention, Articles VI, X, XVIII and XXII.
The taxes covered must be checked. An income tax treaty does not automatically resolve social security contributions, inheritance taxes or every charge levied abroad.
What If Both Countries Treat the Person as a Tax Resident?
The first step is to check each country’s domestic criteria. If both treat the person as a resident, the treaty’s residence tie-breaker rule applies, where one exists. The start of resident status in Brazil is discussed in detail in the guide Tax Residence in Brazil for Foreign Nationals: When It Begins and What Changes.
Under the France–Brazil convention, Article IV considers, in sequence, permanent home, center of vital interests, habitual abode and nationality. The center of vital interests is the country with which the person’s personal and economic relations are closer. If these criteria do not resolve the situation, the competent authorities will examine the matter by mutual agreement. France–Brazil Convention, Article IV.
A French passport, bank account or tax registration in France therefore does not determine treaty residence on its own. Where the person lives, maintains their family and carries out their activities must be examined. The conclusion applies for treaty purposes; it does not give the person a free choice of where to pay tax.
France–Brazil: Examples for People Moving Between Countries
Rent from Property Located in France
Someone who is resident in Brazil for treaty purposes and receives rent from property in France may be taxed in both countries. Article VI permits taxation in France; Article XXII provides a credit in Brazil for French tax charged in accordance with the treaty, capped at the corresponding Brazilian tax. The rental income therefore does not automatically become exempt in Brazil because it has already been taxed in France. France–Brazil Convention, Articles VI and XXII.
Retirement Benefits and Pensions
Pensions relating to past employment that fall within Article XVIII are taxable exclusively in the State of residence. Remuneration and pensions for government service, however, are governed by Article XIX, with their own conditions and exceptions, including those relating to nationality. France–Brazil Convention, Articles XVIII and XIX.
The benefit and its legal basis must therefore be identified. An occupational retirement pension, a government-service pension and the redemption of a financial product do not necessarily receive the same treatment.
Salaries and Remote Work
For salaried work, Article XV considers where the employment is exercised. The location of the account receiving the salary or the employer’s foreign headquarters does not, on its own, determine the tax treatment. The short-stay exception requires all the article’s conditions to be met together; spending fewer than 183 days in the other country is not enough. Independent activities are subject to separate rules in Article XIV. France–Brazil Convention, Articles XIV and XV.
For a move in the opposite direction, from Brazil to France, the mechanism applicable to a French resident must also be checked. Article XXII distinguishes the methods used by the two countries; simply reversing the amounts in a calculation for a Brazilian resident is not sufficient. France–Brazil Convention, Article XXII.
United Kingdom, United States and Germany: Treaties and Reciprocity
United Kingdom. When consulted in September 2026, HM Revenue & Customs (HMRC) still listed the comprehensive convention signed on November 29, 2022 as not in force. Specific agreements exist, including those on shipping, air transport and crew remuneration, but they are not equivalent to a comprehensive convention applicable to all income. HMRC — Tax treaties with Brazil.
United States. There is no comprehensive convention in force with Brazil for the avoidance of double taxation of income, according to the official Brazilian and US lists. Cooperation or the exchange of tax information does not, in itself, create the benefits of an income tax treaty. Internal Revenue Service (IRS) — List of income tax treaties.
Germany. The former agreement ceased to have effect on January 1, 2006. It should not be used as a current basis for resolving dual residence or applying treaty rates. Federal Revenue Service — Agreement with Germany without effect since 2006.
Even so, the Federal Revenue Service recognizes reciprocity of treatment with these three countries, allowing income tax paid abroad to be credited in Brazil under the applicable conditions and limits. This recognition removes the need to prove reciprocity individually, but does not remove the need to prove the tax paid. It does not cover taxes paid to constituent states or municipalities. Federal Revenue Service — Individual Income Tax (IRPF) 2026, Questions 136 and 142.
Reciprocity does not provide a treaty residence tie-breaker rule or automatically remove obligations in both countries. Its principal effect in this context is to allow a tax credit.
How Much Foreign Tax Can Be Credited in Brazil?
A credit depends on a treaty provision or reciprocity, the nature of the tax and its connection to the income. As a general rule, the credit is limited to the Brazilian tax attributable to the foreign income, and tax refunded or credited abroad cannot be used. Income Tax Regulations, Article 115.
In a simplified example, if the Brazilian tax attributable to the income is R$6,000 and the foreign tax eligible for a credit is R$4,000, R$2,000 remains payable in Brazil. If the foreign tax exceeds R$6,000, the excess does not automatically generate a Brazilian refund. An actual calculation must follow the applicable currency-conversion and tax-calculation rules.
For financial investments abroad, Article 4 of Law No. 14,754/2023 sets out specific rules. Tax that may be refunded or credited abroad cannot be deducted, and a credit unused in the year cannot be carried back or forward to other years. These rules should not be confused with the rules for offsetting investment losses. Law No. 14,754/2023, Article 4.
If foreign taxation is contrary to the treaty, the appropriate route may be to seek a correction or refund in the source country. It should not be assumed that any amount withheld will be recoverable as a credit in Brazil. Calculation by income category is examined in greater detail in the guide Brazilian Taxation of Income and Assets Held Abroad.
How Do You Apply a Treaty and Document the Benefit?
The analysis must identify the period of residence in each country, the income category and the applicable provision. Contracts, statements, evidence of withholding and payment, tax returns and residence documents must be consistent with one another.
A tax residence certificate may need to be provided to the payer or foreign authority. The Federal Revenue Service offers a service for issuing a Certificate of Tax Residence in Brazil (Atestado de Residência Fiscal no Brasil), specifying the period certified. This document serves as evidence; it does not, on its own, make any income exempt. Federal Revenue Service — Certificate of Tax Residence in Brazil.
Where taxation is inconsistent with a treaty, a mutual agreement procedure (MAP) between the two countries’ authorities may be available. This route has its own requirements and does not, by itself, suspend the enforceability of the tax or replace a refund claim. Federal Revenue Service — Mutual Agreement Procedure Manual.
Frequently Asked Questions
Does Having a Treaty Mean Paying Tax in Only One Country?
Not necessarily. Some income is taxable exclusively in one country; other income may be taxed in both, with a credit or another relief mechanism. The answer depends on the article applicable to that income.
Does the Treaty Depend on My Nationality?
As a general rule, the starting point is tax residence as defined in the treaty. Nationality may matter under specific provisions, such as residence tie-breakers or certain government remuneration, but it is not the only criterion.
Are All French Retirement Pensions Taxed Only in Brazil?
No. Residence for treaty purposes and the classification of the benefit must be confirmed. Pensions for past employment and for government service are governed by different provisions.
Can I Claim a Credit for US or UK Tax Without a Comprehensive Treaty?
Yes. Reciprocity recognized by the Federal Revenue Service allows credits under the applicable conditions. The tax must be substantiated and the limits observed; the recognition does not extend to state and municipal taxes.
Can a Treaty Be Used As Soon As It Is Signed?
Not on signature alone. Its entry into force, incorporation into Brazilian law and the date it takes effect for the tax and period under examination must be checked.
Does a Treaty Remove the Requirement to File an Income Tax Return?
Not automatically. Income exempt under a treaty may still need to be reported. Obligations to report income and assets must be checked separately in each country.
How SCCM Can Assist
SCCM advises foreign nationals and families on tax residence, treaty application and credits for tax paid abroad, coordinating with advisers in the other country where necessary.
Before a move, retirement, property sale or investment redemption, this analysis helps organize the documents and assess the consequences in the countries involved.
Assess how the tax treaty applies to your international move and your income.