Tax residence in Brazil for Singapore taxpayers

Brazil treats you as resident if you live there permanently, arrive on a temporary visa to work under an employment contract (from the day of arrival), or stay more than 183 days within 12 months of arrival (from the 184th day). A Brazilian who leaves without filing the notice of definitive departure stays resident for the first 12 months abroad. Brazil splits the year of arrival or departure; Singapore decides your status for the whole calendar year, with 183 days of presence or employment. If both countries claim you, Art. 4(2) of the Singapore–Brazil Agreement (2018) decides, and both relieve double tax by credit (Art. 24).

Check your status: Singapore and Brazil

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of Brazil and the tax treaty (DTA).

When Brazil treats you as a tax resident

Brazil has no single day threshold for everyone: residence depends on whether you live in Brazil permanently, on the visa you entered with and its purpose, and for temporary stays on 184 days within 12 months. Residence begins on a specific date (the day of arrival or the 184th day) and ends on the day of definitive departure, so the year is split into periods.

For temporary stays the threshold is 184 days (more than 183) of presence, consecutive or not, within 12 months from the day of arrival. If 184 days are not reached within 12 months, a new 12-month period starts with the next entry. You become resident from the day you reach 184 days — not from the start of the year.

Definitive departure with the notice (Comunicação de Saída Definitiva do País) makes you a non-resident from the day of departure. Without the notice, as with a temporary departure, you remain resident for the first 12 consecutive months abroad and become a non-resident from the following day.

You live in Brazil permanently — you are a Brazilian tax resident (art. 2 IN SRF nº 208/2002) and pay personal income tax (IRPF) on worldwide income. A foreigner with a permanent visa, or a Brazilian citizen who has come back to live for good, is resident from the day of arrival. Permanent residence is assessed on the facts: where you live and where your family, work and property are.
You entered with a temporary visa to work under an employment contract in Brazil (or signed such a contract during your stay) — you are a Brazilian tax resident from the day of arrival (from the day of signing the contract), whatever the number of days (art. 2 IN SRF nº 208/2002, art. 17 RIR/2018), and pay IRPF on worldwide income.
You stayed in Brazil for more than 183 days (consecutive or not) within 12 months — you are a Brazilian tax resident from the day you reached 184 days (art. 2 IN SRF nº 208/2002; under art. 17 II RIR/2018, taxation as a resident covers taxable events from the day after that period is completed); from that date Brazil taxes your worldwide income, and before it only income from Brazilian sources, as income of a non-resident.
You work abroad as an employee of a Brazilian government office — you remain a Brazilian tax resident whatever the number of days spent in Brazil (art. 2 IN SRF nº 208/2002, arts. 15, 37 RIR/2018). Employees of State-owned companies and locally hired embassy staff are not covered.
You left Brazil permanently in the selected year — until the day of departure you were a Brazilian tax resident, and from the day of departure you are a non-resident, provided you filed the notice of definitive departure by the end of February of the following year. A Declaração de Saída Definitiva do País is filed for the period of residence; Brazilian-source income after departure is taxed by withholding at source (art. 14 RIR/2018).
You left without the notice of definitive departure, or temporarily, and 12 consecutive months abroad have not yet passed — in the selected year you remain a Brazilian tax resident and pay IRPF on worldwide income (art. 2 IN SRF nº 208/2002, art. 14 § 3 RIR/2018). If you left for good, file the notice of definitive departure by the end of February of the following year — you will then be a non-resident from the day of departure.
You left without the notice of definitive departure, or temporarily, and 12 consecutive months abroad were completed in the selected year — until that day you were a Brazilian tax resident, and from the following day you are a non-resident (art. 3 IN SRF nº 208/2002, art. 14 § 3 RIR/2018). File the Comunicação de Saída Definitiva do País by the last day of February of the following year and, for the period of residence, the Declaração de Saída Definitiva do País (P&R IRPF 2026, question 117).

When you are a non-resident

You left Brazil permanently before the selected year began and filed the notice of definitive departure — you are not a Brazilian tax resident (art. 3 IN SRF nº 208/2002). Brazil taxes only Brazilian-source income, by withholding at source (pay and services — 25%, most other income — 15%, dividends from 2026 — 10%). If you have come back intending to live in Brazil, you are resident again from the day of arrival.
You left without the notice, or temporarily, and 12 consecutive months abroad were completed before the selected year began — you are not a Brazilian tax resident (art. 3 IN SRF nº 208/2002). Brazil taxes only Brazilian-source income, by withholding at source. If you did not file the Declaração de Saída Definitiva do País for the year of departure, you can still do so later (within five years) — with a penalty.
You came to Brazil temporarily and did not reach 184 days within 12 months, and you have no employment contract in Brazil, permanent visa or residence permit — you are not a Brazilian tax resident (art. 3 IN SRF nº 208/2002). Brazil taxes only Brazilian-source income, by withholding at source (pay and services — 25%, most other income — 15%, dividends from 2026 — 10%).
You neither lived nor stayed in Brazil — you are not a Brazilian tax resident (art. 3 IN SRF nº 208/2002). Brazil may tax only Brazilian-source income, by withholding at source.

Where the rules of Brazil clash with Singapore tax rules

Collision: resident of both Singapore and Brazil. Brazil treats you as resident — through permanent residence, a temporary visa to work under an employment contract, 184 days within 12 months of arrival, or the first 12 months after leaving without the notice of definitive departure. Singapore treats you as resident for the calendar year with 183 days of presence or employment, as a citizen or Permanent Resident who normally resides in Singapore, or under IRAS's two- or three-year rules. Art. 4(2) of the Agreement decides: a permanent home in only one country — resident of that country; a home in both — centre of vital interests; then habitual abode, nationality and mutual agreement of the competent authorities (Art. 26). Double tax is relieved by credit in both countries (Art. 24).

What else to know

Which treaty applies: the Singapore–Brazil Agreement (2018). Between Singapore and Brazil the Agreement signed at Singapore on 7 May 2018, with a Protocol, applies; it has been in force since 1 December 2021 and has effect in Brazil from 1 January 2022 and in Singapore for withholding from 1 January 2022 and for other taxes from YA 2023. The Protocol of 17 April 2023 only corrects the Portuguese text. Residence tie-breaker: Art. 4(2) — permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Employment: Art. 16(2) (183 days in any twelve-month period); independent services: Art. 15 (fixed base or 183 days); fees for technical services: Art. 13 (10%); pensions: Art. 19 — only the country where they arise; government service: Art. 20; relief: Art. 24 (credit in both countries); mutual agreement: Art. 26 (three years); entitlement to benefits and principal purpose test: Art. 28. Brazil has signed but not ratified the MLI, so it does not modify the Agreement in 2026.
Brazil counts 184 days within 12 months from arrival and splits the year. For temporary stays Brazil counts days (consecutive or not) within 12 months from the day of arrival, not in the calendar year; if 184 days are not reached, a new 12-month period starts with the next entry. You become resident from the 184th day — a stay from July to February can make you resident only in the following year; with a temporary visa to work under an employment contract — from the day of arrival. Singapore counts days of presence or employment in the calendar year and decides your status for the whole year, so the two results may not coincide. Keep a day-by-day record.
Year of moving: Brazil splits the year, Singapore does not. Brazilian residence begins on a specific date (the day of arrival or the 184th day) and ends on the day of definitive departure; for the rest of the year Brazil taxes only Brazilian-source income. Singapore decides your status for the whole calendar year and does not split it. Where both countries treat you as resident for the same period, Art. 4(2) of the Agreement decides; remaining double taxation can be taken to the mutual agreement procedure within three years (Art. 26).
Leaving Brazil: the notice by the end of February. If you leave Brazil for good — for example to move to Singapore — file the notice of definitive departure (Comunicação de Saída Definitiva do País) by the last day of February of the following year: you are then a non-resident from the day of departure, and you file the Declaração de Saída Definitiva do País for the period of residence. Without the notice Brazil treats you as resident for the first 12 months abroad and taxes your worldwide income for that time — this can overlap with Singapore residence, and Art. 4(2) of the Agreement then decides. Tell Brazilian payers of income (bank, employer, pension fund) about your departure so that they withhold at non-resident rates.
Working in Brazil while resident in Singapore: the 183-day rule (Art. 16(2)). Pay for work performed in Brazil is Brazilian-source income; for non-residents of Brazil 25% is withheld. If you are a resident of Singapore under the Agreement, Brazil does not tax it when all conditions of Art. 16(2) are met: not more than 183 days in Brazil in any twelve-month period commencing or ending in the fiscal year concerned, an employer not resident in Brazil, and pay not borne by the employer's permanent establishment or fixed base in Brazil. Self-employed: Brazil may tax the income if you have a fixed base regularly available there or stay 183 days or more in such a period (Art. 15); fees for managerial, technical or consultancy services paid from Brazil may be taxed there at up to 10% even without a stay (Art. 13). A temporary visa to work under a Brazilian employment contract makes you resident in Brazil from the day of arrival. For Singapore this income is foreign-sourced: received by a resident individual it is generally exempt (s. 13(7A)); where Singapore does tax it, it credits the Brazilian tax (Art. 24(2)).
How Singapore and Brazil relieve double taxation. If Singapore is your state of residence, Brazilian tax paid on income that Brazil may tax under the Agreement is credited against Singapore tax on that income, subject to Singapore law (Art. 24(2)) — but Singapore exempts most foreign-sourced income of resident individuals (s. 13(7A)), so the Brazilian tax usually simply stays. If Brazil is your state of residence, Brazil deducts the income tax paid in Singapore, up to the Brazilian tax attributable to that income (Art. 24(1); art. 115 RIR/2018) — without a treaty Brazil allows a credit only where the source country grants reciprocity, so the Agreement matters here; exempt income may be taken into account for the rate on other income. Tax charged beyond what the Agreement allows can be taken to the mutual agreement procedure within three years (Art. 26).
Brazilian withholding on a resident of Singapore: treaty limits and certificates. As a resident of Singapore you can claim the Agreement's limits on Brazilian withholding: dividends 15%, or 10% for a company holding at least 25% for 365 days; interest 15%, or 10% on bank loans of at least five years for equipment or investment projects; royalties 10%, or 15% for trademarks; fees for technical services 10% (Art. 13). Brazil's domestic 10% on dividends paid abroad from 2026 is already within the treaty limit. Art. 28 can deny these benefits where obtaining them was a principal purpose of an arrangement. Brazilian payers usually ask for proof of Singapore residence: apply for a Certificate of Residence through IRAS's online application (2–3 weeks). To claim the Agreement in Singapore as a resident of Brazil, give IRAS or the Singapore payer a certificate of residence from Receita Federal. You need a CPF to deal with Brazil's tax authority.
Pensions only where they arise; government service. Under Art. 19 of the Agreement, pensions and similar remuneration for past employment arising in one country and paid to a resident of the other are taxable only in the country where they arise (for Brazil also annuities): a Brazilian pension of a Singapore resident is taxed only in Brazil — under Brazilian law at the progressive scale, not at 25%, since the Supreme Federal Court's ruling (Tema 1.174) — and a Singapore pension of a Brazilian resident only in Singapore. Government salaries are taxed by the paying country, unless the services are rendered in the other country by its resident who is its national or did not become resident solely to render them; government pensions likewise, unless you are a resident and national of the other country (Art. 20).
Singapore income of a Brazilian resident: monthly payment and 15% on investments. A Brazilian resident declares income from abroad even if it is not remitted to Brazil. Pay or rents from Singapore are paid monthly (carnê-leão) at the progressive scale and included in the annual return. Interest, dividends and gains from financial investments in Singapore are taxed at 15% in the annual return (Lei nº 14.754/2023); profits of a controlled foreign company in a favoured jurisdiction or with mainly passive income are taxed every year, even without a distribution. Singapore income tax is deducted only up to the Brazilian tax on that income (Art. 24(1) of the Agreement; art. 115 RIR/2018); for income under Lei nº 14.754/2023 an unused credit cannot be carried to other years.
The 2026 reform: no tax up to R$ 5,000 and a minimum tax on high incomes. From 2026 a resident's income tax is reduced so that it is zero for taxable income up to R$ 5,000 a month (the reduction phases out up to R$ 7,350). At the same time a minimum tax applies to total income above R$ 600,000 a year — up to 10% at R$ 1,200,000 or more, counting dividends and other exempt income; dividends above R$ 50,000 a month from one company are subject to 10% withholding. Dividends paid to non-residents are taxed at 10% from 2026.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Republic of Singapore and the Federative Republic of Brazil for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance, with Protocol, signed at Singapore on 7 May 2018, as amended by the Protocol signed at Brasília on 17 April 2023. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Brazil

Receita Federal: Brazil's federal tax authority
IRPF: personal income tax (Imposto sobre a Renda da Pessoa Física)
Comunicação de Saída Definitiva do País: notice of definitive departure, filed by the last day of February of the following year
carnê-leão: monthly payment of tax by a resident on income from abroad
CPF: Brazilian taxpayer number needed to deal with Receita Federal
RIR/2018: Income Tax Regulations (Decreto nº 9.580/2018)

Questions

Which DTA applies between Singapore and Brazil?

The Agreement signed at Singapore on 7 May 2018, with a Protocol, in force since 1 December 2021; it has effect in Brazil from 1 January 2022 and in Singapore for withholding from 2022 and for other taxes from YA 2023. A 2023 Protocol only corrects the Portuguese text. The tie-breaker is in Art. 4(2).

Does Brazil tax my salary for a short assignment if I remain resident in Singapore?

Not if all conditions of Art. 16(2) are met: no more than 183 days in Brazil in any twelve-month period commencing or ending in the fiscal year, an employer not resident in Brazil, and pay not borne by its permanent establishment or fixed base in Brazil. A temporary visa to work under a Brazilian employment contract makes you resident in Brazil from the day of arrival.

Where is my Brazilian pension taxed if I live in Singapore?

Only in Brazil: under Art. 19 of the Agreement, pensions for past employment are taxable only in the country where they arise. Brazil taxes pensions of non-residents at the progressive scale, not at 25%, since the Supreme Federal Court ruling on Tema 1.174.

Sources

Legislation and official guidance

art. 2 IN SRF nº 208/2002 (residente no Brasil) — A Brazilian resident is a person who: lives permanently in Brazil; left to work as an employee of Brazilian government offices abroad; entered with a permanent visa — from the day of arrival; entered with a temporary visa to work under an employment contract (or as a scholarship doctor of the Mais Médicos programme) — from the day of arrival; entered with another temporary visa — from the day 184 days of stay (consecutive or not) are reached within 12 months, or from the day of obtaining a permanent visa or an employment contract if that happens earlier; a Brazilian citizen who had non-resident status and returned intending to stay — from the day of arrival; a person who left temporarily or permanently without filing the notice of definitive departure — during the first 12 consecutive months of absence.
art. 3 IN SRF nº 208/2002 (não residente) — A non-resident is a person who does not live permanently in Brazil and does not fall within art. 2; a person leaving permanently — from the day of departure (the notice of definitive departure is mandatory); a person who left temporarily — from the day after completing 12 consecutive months abroad; a person who entered with a temporary visa and stays up to 183 days (consecutive or not) within a 12-month period; an employee of a foreign government office in Brazil. If 184 days are not reached within 12 months, a new 12-month period is counted from the next entry.
arts. 16–17 RIR/2018 (Decreto nº 9.580/2018); art. 12 Lei nº 9.718/1998 — A person with a permanent visa is taxed as a resident from the day of arrival (art. 16). A person with a temporary visa — as a resident from the day of arrival if he or she came to work under an employment contract, or from the day after completing a stay of more than 183 days (consecutive or not) within a 12-month period; until then his or her income is taxed as income of a non-resident (art. 17).
art. 14 RIR/2018 (Lei nº 3.470/1958, art. 17) — A resident who leaves permanently during a calendar year files the Declaração de Saída Definitiva do País for income from 1 January to the day before departure; income after departure is taxed by withholding at source as income of a non-resident. Anyone who left without this return is taxed as a resident for the first 12 months of absence, and as a non-resident from the 13th month.
arts. 9, 11, 11-A IN SRF nº 208/2002; art. 16 IN RFB nº 2.312/2026 (Perguntas e Respostas IRPF 2026, questions 114–126) — The notice of definitive departure (Comunicação de Saída Definitiva do País) is filed by the last day of February of the following year — it cannot be filed after that deadline; the Declaração de Saída Definitiva do País — by the annual return deadline (for 2025 departures — by 29 May 2026), and the tax is paid in a single instalment by the same date. The penalty for a late return is R$ 165.74 or 1% of the tax per month, up to 20%. A former resident must inform all Brazilian payers of income of the date of departure.
art. 47 (VII), arts. 118–120 RIR/2018; arts. 2–6 Lei nº 14.754/2023 — A resident is taxed on income received abroad whether or not it is remitted to Brazil. Pay, pensions and rents from abroad — a monthly mandatory payment (carnê-leão) at the progressive scale, taken into account in the annual return. Income from financial investments abroad and dividends of foreign companies — 15% in the annual return (since 2024); profits of a controlled foreign company in a favoured tax jurisdiction or with active income below 60% — each year on 31 December.
arts. 15, 37 RIR/2018 — Residents who work abroad for Brazilian government offices and are paid in foreign currency are taxed as residents; 25% of the amount received is included in the tax base.
arts. 741, 744–746, 760, 763, 765, 767 RIR/2018; art. 7 Lei nº 9.779/1999 — Non-residents' Brazilian-source income is taxed at source: 25% — pay and other income from work and services (art. 746); 15% — the general rate (art. 744), interest (art. 760), rent from real property in Brazil net of documented expenses (art. 763), technical and administrative services (art. 765), royalties (art. 767); 25% — for residents of favoured tax jurisdictions; capital gains on property in Brazil — at the rates for residents, 15–22.5% (art. 745).
art. 10 §§ 4–5, art. 10-A Lei nº 9.249/1995 (as amended by Lei nº 15.270/2025) — From 1 Jan 2026, profits and dividends paid abroad are subject to 10% withholding at source (except profits for periods up to and including 2025 whose distribution was approved by 31 Dec 2025); at the recipient's option a credit is possible if the company's effective tax rate plus these 10% exceeds the nominal rate (as a rule 34%).
Agreement between the Republic of Singapore and the Federative Republic of Brazil (Singapore, 7 May 2018), with Protocol, as amended by the Protocol of 17 April 2023 — IRAS text, Art. 30 — In force since 1 December 2021. Effective in Brazil for withholding on amounts paid and other taxes for taxable years from 1 January 2022; in Singapore for withholding from 1 January 2022 and for other taxes from the year of assessment 2023. The 2023 Protocol (in force 12 November 2025) only corrects the Portuguese text. Brazil has signed but not ratified the MLI, so it does not modify the Agreement in 2026.
Art. 4(2) of the Singapore–Brazil Agreement (2018) — Dual-resident individual: resident of the State in which he has a permanent home available to him; with a home in both — the State with which his personal and economic relations are closer (centre of vital interests); if that State cannot be determined or he has no permanent home in either — the State of his habitual abode; with an habitual abode in both or neither — the State of which he is a national; if a national of both or neither — mutual agreement of the competent authorities.
Art. 28 of the Singapore–Brazil Agreement (2018) — Entitlement to benefits: individuals are qualified persons; a benefit is nevertheless denied where obtaining it was one of the principal purposes of an arrangement or transaction (principal purpose test, para. 8).
IRAS — List of DTAs, Limited DTAs and EOI Arrangements (updated 4 February 2026) — Singapore's comprehensive Avoidance of Double Taxation Agreements (DTAs), limited agreements covering only shipping and air transport income, and exchange-of-information arrangements; the texts of the agreements are published by IRAS.
s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
Art. 24 of the Singapore–Brazil Agreement (2018) — Brazil deducts from the tax of its resident the income tax paid in Singapore on income that Singapore may tax under the Agreement, not exceeding the Brazilian tax attributable to that income; exempt income may be taken into account for the rate (Art. 24(1)). Singapore, subject to its law on foreign tax credits, allows Brazilian tax paid as a credit against Singapore tax on that income (Art. 24(2)).
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
Art. 26(1) of the Singapore–Brazil Agreement (2018) — A person who considers that the actions of one or both States result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of the State of residence within three years from the first notification of that action.
Arts. 15 and 16 of the Singapore–Brazil Agreement (2018) — Employment income of a resident of one State for work exercised in the other State is taxable only in the first State if (a) the recipient is present in the other State no more than 183 days in any twelve-month period commencing or ending in the fiscal year concerned, (b) the employer is not a resident of the other State, and (c) the pay is not borne by a permanent establishment or fixed base of the employer in the other State (Art. 16(2)). Income from independent personal services may also be taxed in the other State if the person has a fixed base regularly available there or stays there 183 days or more in any such twelve-month period (Art. 15(1)).
Arts. 10–13 of the Singapore–Brazil Agreement (2018) — Limits on tax in the source State for a beneficial owner resident in the other State: dividends — 10% (company holding at least 25% for 365 days) or 15% (Art. 10(2)); interest — 10% (bank loans of at least five years for equipment or investment projects) or 15%, government interest exempt (Art. 11); royalties — 15% for trademarks, 10% in other cases (Art. 12(2)); fees for technical services (managerial, technical or consultancy services) — 10%, notwithstanding Art. 15 (Art. 13(2)).
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
art. 115 RIR/2018; art. 4 Lei nº 14.754/2023 — Foreign income tax is deducted from Brazilian tax only if an international agreement with the source State so provides or that State grants reciprocity for income from Brazil; no more than the increase in Brazilian tax caused by including that income; for income under Lei 14.754/2023 an unused credit cannot be carried to other years.
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
IRAS — «Claim of relief under the DTA» (withholding tax, updated 8 January 2026) — To apply a reduced treaty rate or an exemption, the Singapore payer obtains a certificate of residence of the non-resident payee from the other state's tax authority (in English or with an English translation, stating residence for treaty purposes and the years covered); non-resident professionals also sign Form IR586. The payer submits the certificate to IRAS by 31 March of the following year, otherwise the relief may be withdrawn.
Arts. 19 and 20 of the Singapore–Brazil Agreement (2018) — Pensions and other similar remuneration arising in a State and paid to a resident of the other State in consideration of past employment are taxable only in the State where they arise (Art. 19; for Brazil also annuities, Protocol para. 7). Government salaries are taxable only in the paying State, unless the services are rendered in the other State by its resident who is its national or did not become its resident solely to render them; government pensions are taxable only in the paying State unless the individual is a resident and national of the other State (Art. 20).
Lei nº 15.191/2025 (monthly scale); arts. 3-A, 11-A Lei nº 9.250/1995 (as amended by Lei nº 15.270/2025) — Monthly scale from 2026: up to R$ 2,428.80 — no tax; then 7.5%, 15%, 22.5%; above R$ 4,664.68 — 27.5%. From 2026 the tax is reduced so that it is zero for taxable income up to R$ 5,000 a month; the reduction phases out up to R$ 7,350 a month (annual figures — R$ 60,000 and R$ 88,200).
arts. 6-A, 16-A, 16-B Lei nº 9.250/1995 (as amended by Lei nº 15.270/2025) — From 2026 — a minimum tax for people with total income above R$ 600,000 a year: the rate rises linearly to 10% at income of R$ 1,200,000 or more; the base includes exempt income and dividends (excluding capital gains, savings-account interest and certain tax-favoured securities); income tax paid and corporate tax (through a «reducer») are deducted from it. Dividends above R$ 50,000 a month from one company to one resident — 10% withholding.
Art. 4(2)(a) of the Singapore–Brazil Agreement — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the Singapore–Brazil Agreement — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. 4(2)(c), (d) of the Singapore–Brazil Agreement — If he has an habitual abode in both States or in neither, he is deemed to be a resident of the State of which he is a national (c); if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement (d).

Updated 10/11/2026. The result is for information only and is not tax or legal advice. IRAS, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law can change with each annual Budget. Consult a qualified adviser before making decisions.

Check your status