Free tool
Brazil–US Tax Treaty Calculator
Calculate your real double-tax exposure — Brazil and the US have NO ratified tax treaty. See by income type how much tax actually leaks.
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Surprising truth
The Brazil–US treaty was NEVER ratified
The 1967 negotiated draft was never approved by the Senate. There is NO bilateral tax treaty in force between Brazil and the US. The only existing agreement is the 2018 Totalization (Social Security) pact. This calculator shows your real exposure.
NO treaty protection
Net total tax
$30,000
Effective rate: 30%
Source-country tax
$30,000
@ 30%
Residence-country tax
$15,000
@ 15%
Credit applied
-$15,000
Notes
- There is NO ratified Brazil–US bilateral tax treaty. The 1967 draft was never ratified by the Senate. Tax relief comes only from unilateral foreign tax credits.
- $15000 USD leakage: source-country tax exceeds available foreign tax credit at residence — the core problem of having no treaty.
- US dividends to Brazilian residents face 30% FDAP withholding. Brazil credits up to 15% — 15 pts of double tax remain. Structuring through a US holding may mitigate.
Want to structure to minimize?
With no treaty, structuring matters. We work with integrated Brazilian + US accountants. WhatsApp (407) 385-4144.
Educational tool — rates reflect 2026 IRS + RFB but real cases depend on state (US), deductions, §871(d) election, NQ dividend status, FEIE, etc. Not tax advice. Consult accountants in both countries.