Brazil Has No US Tax Treaty — Here's What That Means
- No reduced withholding rates — Without a treaty, Brazilians pay standard IRS withholding rates (30% for passive income).
- ITIN is still required — Even without a treaty, W-8BEN requires an ITIN to declare your non-US status.
- Service income is generally not subject to US tax — Most freelance services performed in Brazil are not US-source income.
- Passive income (dividends, royalties, rent) IS subject — These income types face standard withholding without a treaty benefit.
- Filing a US return can reclaim over-withheld tax — With an ITIN, you can file Form 1040-NR to claim refunds.
⚠️ Only a CAA Can Certify Your Documents — Don't Risk Rejection
Many ITIN services are not registered IRS Certifying Acceptance Agents. If a non-CAA submits your W-7, the IRS issues a CP567 rejection notice. ITIN Plus is a registered CAA — we certify your passport, file your W-7, and track your application to the IRS directly. You never mail your original passport.
Understanding Brazil's Tax Position with the United States
Brazil is notably absent from the IRS list of US income tax treaty countries. This means Brazilians receiving US-source passive income (dividends, royalties, interest, rent) face the standard 30% IRS withholding rate — with no treaty-based reduction available.
However, this does NOT mean you should skip getting an ITIN. Your ITIN is still required to: (1) complete Form W-8BEN on any platform, (2) file a US tax return (Form 1040-NR) if required, (3) comply with Form 5472 if you own a US LLC, and (4) claim refunds on over-withheld tax. ITIN Plus helps Brazilian residents navigate non-treaty ITIN applications in 8–14 weeks.
How to Apply — 4 Simple Steps
Flat fee · IRS CAA · No hidden charges · Renewal: $199 · EIN add-on: $50
Frequently Asked Questions
Can a Brazilian get an ITIN remotely?
Yes. ITIN Plus is an IRS Certifying Acceptance Agent (CAA). We process your application 100% remotely — no embassy visit needed. Email your passport scan to apply@itinplus.com.
How long does it take?
Typically 8–14 weeks from IRS receipt of your W-7. ITIN Plus monitors your application and follows up with the IRS throughout.
How much does it cost?
ITIN Plus charges a flat $99 fee. Renewal is $199. EIN add-on is $50. No hidden charges.
Does Brazil have a US tax treaty?
No. Brazil has no income tax treaty with the United States. Your ITIN is still required for IRS compliance. Standard withholding rates apply.
What documents do I need?
A valid Brazilian passport is the primary document. Additional documents depend on your use case. ITIN Plus provides a full checklist when you apply.
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