No income tax treaty

US–Brazil: No Tax Treaty

There is no income tax treaty with Brazil. Here is what actually applies, and the agreement people mistake for one.

Every rate on this page is cited to the treaty article that authorises it. Treaty texts last read September 9, 2026.

Quick answer

There is no US–Brazil income tax treaty. The United States and Brazil have no comprehensive income tax treaty. Confirmed against the IRS treaty index and Treasury's treaty-document table on 9 September 2026. Brazil is the only country in this set without one. US-source income paid to a Brazil resident is therefore subject to the full 30% statutory withholding, with no treaty rate to claim. The relief that does exist is the foreign tax credit, claimed afterwards.

Key takeaways

No income tax treaty exists. Not one that lapsed — one that was never concluded.
A totalization agreement is in force, so social security contributions are a separate and solvable problem.
Claim it on Form W-8BEN before payment. A treaty rate you did not claim is recovered only by filing a US return.

What applies instead

The full 30% statutory withholding on US-source income, and the foreign tax credit as the only relief.

The United States and Brazil have no comprehensive income tax treaty. Confirmed against the IRS treaty index and Treasury's treaty-document table on 9 September 2026. Brazil is the only country in this set without one. Negotiations have been attempted repeatedly across several decades without producing an agreement acceptable to both governments. Nothing is in force, and nothing has been signed.

The practical consequences are specific. There is no reduced withholding rate to claim, so a W-8BEN establishes your foreign status but claims no treaty benefit in Part II. There is no treaty article to cite on a Form 8833, because there is no treaty position to disclose. And where you are taxed on the same income at home, relief comes through your own country’s credit mechanism or through the US foreign tax credit if you are a US person.

The agreement people mistake for a treaty

Brazil does have a totalization agreementwith the United States. It covers social security contributions and pension credits — not income tax. People are told constantly that “there is a treaty”; there is, and it does nothing for income tax withholding.

Where people get this wrong

Each of these is a claim we found stated incorrectly on other sites, or a condition that is routinely dropped.

The agreement you have heard about is not a tax treaty.

The United States and Brazil signed a social security totalization agreement, in force since 1 October 2018. It stops you paying social security tax to both countries on the same earnings, and it lets you combine coverage credits to qualify for a benefit. It does nothing at all to income tax, and it does not reduce withholding by a single point.

There is no reduced withholding rate to claim, so there is no form to file for one.

US-source dividends, interest and royalties paid to a Brazilian resident are withheld at the full statutory 30%. A Form W-8BEN still certifies foreign status, but its Part II treaty claim is left blank — there is no treaty and no article to enter.

The foreign tax credit is the relief mechanism, and it is not automatic.

Without a treaty to allocate taxing rights, double taxation is relieved after the fact by crediting tax paid to one country against tax owed to the other. That means a calculation on a return, subject to a limitation — not a lower rate at source.

Brazil is the exception, not the rule, among large economies.

The United States has income tax treaties with most of its major trading partners. Brazil is the notable absence, which is exactly why so many people assume a treaty exists and look for the rate.

Students, teachers and pensions

These articles decide more real cases than the withholding rates do — and they are the ones the savings clause fights over.

Students and trainees

ArticleNo treaty, so no student article and no treaty exemption.

ReliefNone. A Brazilian student pays US tax on US-source income under ordinary nonresident rules. There is no equivalent of the exemptions found in the China or Canada treaties.

Annual capNo cap, because there is no exemption to cap.

Year limitNo year limit, because there is no exemption to limit.

Survives the savings clauseThere is no savings clause, because there is no treaty.

ConditionsNot applicable.

Teachers and researchers

ArticleNo treaty, so no teachers or researchers article.

Year limitNot applicable.

Retroactive clawbackNot applicable.

Survives the savings clauseNot applicable.

ConditionsNot applicable.

Pensions

Private pensionsNo treaty article. Ordinary US sourcing and withholding rules apply.

Government serviceNo treaty article.

Social securityNo income tax treaty article. The totalization agreement coordinates social security COVERAGE and BENEFIT ELIGIBILITY — it does not change how a benefit is taxed.

Which country taxesBoth countries may tax under their own law. Relief comes from the foreign tax credit, not from an allocation of taxing rights.

How to claim it

There is no treaty rate to claim — but you still document your foreign status.

Still give the payer a Form W-8BEN to establish that you are not a US person. Complete Part I and leave Part II empty — there is no treaty to claim under.
Expect 30% on US-source dividends, interest and royalties. There is no reduced rate available.
Look to the credit side. If you are a US person taxed in Brazil, the foreign tax credit works with no treaty at all — that is the single most useful thing to know here.

How this treaty compares

The same four rates for every country in this set, so you can see where Brazil actually sits.

How this treaty compares with the other eleven

Country	Dividends	Dividends (large stake)	Interest	Royalties (lowest)
Canada	15%Article X(2)(b)	5%Article X(2)(a), as amended by the 1995 protocol, Article 5(1)	0%Article XI(1), as replaced by the 2007 protocol, Article 6split by category	0%Article XII(3)split by class
China	10%Article 9(2)	10%Article 9(2)	10%Article 10(2)split by category	7%Article 11(2), read with the protocol, paragraph 6split by class
France	15%Article 10(2)(b), as replaced by the 2009 protocol	5%Article 10(2)(a), as replaced by the 2009 protocol+0% tier, conditional	0%Article 11(1)split by category	0%Article 12(1), as replaced by the 2009 protocol
Germany	15%Article 10(2)(b), as substituted by the 2006 protocol	5%Article 10(2)(a), as substituted by the 2006 protocol+0% tier, conditional	0%Article 11(1)	0%Article 12(1)
Italy	15%Article 10(2)(b)	5%Article 10(2)(a)	10%Article 11(2)split by category	0%Article 12(3)split by class
Japan	10%Article 10(2)(b)	5%Article 10(2)(a)+0% tier, conditional	0%Article 11(1), as replaced by the 2013 protocol, Article IVsplit by category	0%Article 12(1)
Korea	15%Article 12(2)(a)	10%Article 12(2)(b)	12%Article 13(2)split by category	10%Article 14(2)split by class
Mexico	10%Article 10(2)(b), as substituted by the 2003 protocol, Article II(a)	5%Article 10(2)(a), as substituted by the 2003 protocol, Article II(a)+0% tier, conditional	15%Article 11(2)(c)split by category	10%Article 12(2)
Philippines	25%Article 11(2)(a)	20%Article 11(2)(b)	15%Article 12(2)split by category	15%Article 13(2)(a)
Spain	15%Article 10(2)(b), as replaced by the 2013 protocol, Article IV	5%Article 10(2)(a), as replaced by the 2013 protocol, Article IV+0% tier, conditional	0%Article 11(1), as replaced by the 2013 protocol, Article Vsplit by category	0%Article 12(1), as replaced by the 2013 protocol, Article VI
United Kingdom	15%Article 10(2)(b)	5%Article 10(2)(a)+0% tier, conditional	0%Article 11(1)	0%Article 12(1)

Every figure is read from the treaty text or a protocol, with the authorising article shown beneath it. Two flags matter as much as the numbers: split means the treaty charges different rates for different categories of payment, so the figure shown is the lowest and may not be yours; +0% tier means a conditional zero rate exists for large corporate holdings, which depends on ownership, a holding period and a limitation-on-benefits test that a table cannot resolve. Use the lookup for either.

Frequently asked questions

Is there a US–Brazil tax treaty?

No. There is no income tax treaty between the United States and Brazil. The United States and Brazil have no comprehensive income tax treaty. Confirmed against the IRS treaty index and Treasury's treaty-document table on 9 September 2026. Brazil is the only country in this set without one. This is not a treaty that lapsed — it is one that was never concluded, so there is no reduced withholding rate to claim on any kind of US-source income.

What withholding applies to Brazil residents on US income?

The full statutory rate of 30% on US-source dividends, interest and royalties paid to a nonresident. With no treaty there is no ceiling to reduce it, and no article to cite on a Form W-8BEN. You still give the payer a W-8BEN to establish that you are not a US person — you simply leave the treaty claim in Part II empty.

But I was told there is a treaty with Brazil — what is that?

Almost certainly the totalization agreement, which is a completely different instrument. It is negotiated by the Social Security Administration, covers social security contributions and pension credits, and does nothing at all for income tax. The two networks are separate, cover different countries, and are constantly confused with one another.

How do I avoid being taxed twice on Brazil income?

Through the foreign tax credit, which does not require a treaty. It is a provision of the Internal Revenue Code and applies to income tax paid to almost any country. If you are a US person taxed in Brazil, that credit is your relief — and it is the single most useful thing to know when no treaty exists.

Can I file a Form 8833 for Brazil?

There is nothing to disclose. Form 8833 discloses a position that a treaty overrules or modifies the Internal Revenue Code. With no treaty in force there is no such position, so the form does not apply.

Will a US–Brazil tax treaty be signed?

We do not speculate on that here. Treaty negotiation is slow and signature is not the same as entry into force — Mexico's totalization agreement has been signed for years without ever entering force. This page records what is in force as of the date shown, and nothing more.

Sources

Every figure on this page was read from a primary source on the date shown beside it. This country’s file was last read in full on September 9, 2026.

SSA — U.S.–Brazilian Social Security Agreement — Brazil totalization agreement text and entry into force

Treaty rates are ceilings on withholding, not a computation of your liability, and conditions inside an article can change the answer for you specifically. This page is educational and is not advice on your position.

Tax Treaty Benefits & Country Lookup

Free tool: is there a treaty with your country, what rate, and which form claims it

Form W-8BEN

The form your broker or payer asks for, and what it actually does

Foreign Tax Credit

The relief that works when no treaty does — credit against deduction

Form 8833

When you must disclose a treaty position, and what to write on each line

Totalization Agreements

Social security, the second treaty network, and why it covers different countries

Educational information, not tax advice

Every rate and article on this page is cited to the treaty text it comes from, so you or your accountant can check it. Treaty provisions turn on facts we do not know about you — residency, beneficial ownership, limitation-on-benefits conditions and the savings clause can all change the answer. Read the article before you rely on the number, and take advice on anything material.