For US citizens and green card holders in Brazil
US Taxes for Americans Living in Brazil
Moving to Brazil does not end your US tax filing. Here is what Americans living there file each year, how the treaty and the social security rules between the two countries work, and what to do about missed years.
Quick answer
Do US citizens living in Brazil have to file US taxes?
Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Brazil gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US does not have an income tax treaty with Brazil, and a social security agreement has been in force since October 1, 2018.
At a glance
- Yearly US return
- Yes, on worldwide income; due June 15 automatically when living abroad
- US tax treaty with Brazil
- No, per the IRS list
- Social security agreement
- Yes, in force since October 1, 2018
- Accounts in Brazil
- FBAR above US$10,000 in total; Form 8938 above higher limits
- Behind on filing
- Streamlined: 3 years of returns, 6 years of FBARs
The yearly US return for Americans in Brazil
Living in Brazil changes where you pay most of your tax, not whether you file with the IRS. US citizens and green card holders report worldwide income every year (IRS Pub 54).
| Date | What happens |
|---|---|
| April 15 | Normal due date; any US tax owed is due now, and interest runs from here |
| June 15 | Automatic extended date for a US citizen or resident living and working outside the US on April 15 |
| October 15 | Further extension if requested in time |
Amounts earned in Brazilian reais are reported in US dollars.
Will I pay tax twice living in Brazil?
Most Americans in Brazil end up owing little or no US income tax, because tax paid in Brazil or the exclusion of foreign earnings offsets it. The exclusion covers up to US$130,000 of earned income for 2025 and US$132,900 for 2026 (IRS); the foreign tax credit instead uses the income tax you paid in Brazil.
There is no US income tax treaty with Brazil (IRS treaty list), so relief from double tax comes only from US domestic rules: the foreign earned income exclusion and the foreign tax credit.
See FEIE vs foreign tax credit for how the two compare.
Money kept in Brazil
The US wants to know about money you keep in Brazil. Once your non-US accounts together pass US$10,000 at any point in the year, an FBAR is due, normally April 15 with an automatic extension to October 15 (IRS).
Larger balances bring Form 8938 as well. For someone living abroad the starting point is US$200,000 at the end of the year or US$300,000 at any time (double for a joint return), and the penalty for leaving it out is US$10,000 (IRS).
Catching up on US filings
Catching up is usually possible without penalties. The Streamlined Foreign Offshore Procedures ask for 3 years of returns and 6 years of FBARs, with any tax and interest paid, and for eligible people living outside the US the penalties for late returns, information returns and FBARs do not apply (IRS). Eligibility turns on non-willful conduct and on meeting the non-residency test while in Brazil. See Streamlined filing.
The local side
Americans in Brazil include employees of multinationals, teachers and spouses of Brazilian citizens.
Your tax in Brazil is a matter for a local adviser. We take their final figures and make sure the US return gives you the relief it should.
How we help
Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Brazil: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.
Sources: treaty articles and US law
Treaty and social security
- There is no US income tax treaty with Brazil (not on the IRS A to Z list). Relief from double tax comes from the foreign tax credit under Code section 901 and the exclusion under section 911.
- Social security: the US agreement with Brazil entered into force on October 1, 2018 (SSA).
US law
- Foreign tax credit: Code section 901 (IRS Pub 54).
- Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
- FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
- Green card holders and residency: Code section 7701(b) (IRS Pub 519).
- Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
The tax rules of Brazil also apply to you there; a local adviser covers that side.
Americans in other countries
All country pages: US tax for Americans by country.
- Germany
- The Netherlands
- France
- The United Kingdom
- Spain
- Italy
- Portugal
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
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- Australia
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- Japan
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- Israel
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- The Philippines
- Costa Rica
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- Turkey
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- China
- South Africa
- Uruguay
- Argentina
- Vietnam
- Hong Kong
- Malaysia
Common questions
Do I have to file US taxes if I live in Brazil?
Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Brazil on April 15 gives an automatic extension to June 15, and tax paid in Brazil or the foreign earned income exclusion often reduces the US tax to little or nothing.
Is there a tax treaty between the US and Brazil?
No. The US does not have an income tax treaty with Brazil. Relief comes from the foreign tax credit and the foreign earned income exclusion.
Do I pay social security in both the US and Brazil?
Generally not. The US-Brazil social security agreement, in force since October 1, 2018, assigns your work to one system.
What if I never filed US taxes while living in Brazil?
If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: United States income tax treaties, A to Z
- SSA: U.S. International Social Security Agreements
- IRS: Foreign earned income exclusion
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Comparison of Form 8938 and FBAR requirements
- IRS: U.S. taxpayers residing outside the United States (Streamlined)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly filing package, FEIE vs foreign tax credit, Streamlined filing.
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Social security: the US and Brazil
The US and Brazil have a social security agreement, often called a totalization agreement, in force since October 1, 2018 (SSA). It decides which country's social security system covers your work, so you generally pay into one system, not both. If you stay covered by the US system, a certificate of coverage from the SSA shows the Brazilian side that you are exempt (IRS Pub 54). The agreement can also help you qualify for benefits by combining work credits from both countries.