Dossier
IRPF
Coverage of IRPF in the Nexus archive.
- Brazil Taxes for Foreigners: A Complete 2026 Guide
Brazilian tax residency for foreigners is triggered by a permanent visa or 184 days of presence in a 12-month period on a temporary visa. Tax residents pay IRPF on worldwide income at progressive rates up to 27.5 percent in 2026.
- Uruguay’s Foreign-Income Tax: A July 1 Countdown
Uruguay will tax foreign-source capital income at 12% under IRPF starting January 1, 2026. Withholding and advance payments for the first half of 2026 must be remitted to the DGI by July. New residents have a one-time choice outlined in the article.