Brazil Gazettes Consultation Solution Clarifying Withholding Income Tax for Daily Allowances

The Brazilian Official Gazette April 27 published Consultation Solution No. 69, clarifying the income tax withholding treatment of specified payments made to nonresidents. The consultation solution clarifies that amounts paid by a federal public foundation as daily allowances to occasional employees, resident or domiciled abroad, intended to cover travel, food, and lodging expenses, constitute taxable income subject to a 25 percent withholding rate at the source. [Brazil, Official Gazette, 04/27/26]

Reference: View Consultation Solution No. 69 of 04/23/26. View Consultation Solution No. 69 of 04/23/26, Official Gazette No. 77/2026. View Gazette Index.