Brazil

Americas

Foreign prop-firm profit-share is self-employment income run through Carnê-Leão monthly (up to 27.5%) plus INSS. Incorporating (PJ) is sometimes used at higher volume.

Classification

Self-employment income (trabalho não-assalariado) from a foreign entity, via Carnê-Leão — not capital gains.

Taux d'imposition

Progressive IRPF: exempt low threshold, then 7.5 / 15 / 22.5 / 27.5% (top 27.5%).

Cotisations sociales

INSS for self-employed (contribuinte individual), typically ~20% on a capped base.

Immatriculation / régime

Carnê-Leão — mandatory monthly self-assessment (DARF) for income from foreign entities, reconciled in the annual return.

Payouts en crypto

USDC is income at BRL value on receipt via Carnê-Leão; a later crypto sale is a separate ~17.5% capital-gains event.

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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