Investor income tax
Use your portfolio as a cost reference and enter completed sales. Unrealised price gains do not create sale tax. This worksheet stays in the current session; export before leaving.
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Balances before first trade
Brazil-resident individuals and exchange trades: 15% ordinary; 20% day trade and REITs. Spot-stock exemption for up to R$20,000 total monthly stock sales excludes ETFs, BDRs and day trades. Separate loss buckets applied chronologically. Enter actual withholding. No DARF is issued; verify the next-month last-business-day deadline, code and minimum payment with Sicalc. Year-end withholding credit rules require this worksheet to cover one calendar year only. Excludes full personal returns, salary, deductions, foreign assets, options, funds, late-payment charges and high-income minimum tax.
Do holdings alone create sale tax?
No. Sale gains are assessed on disposal. Annual filing may require reporting holdings at acquisition cost.
Are dividends and JCP the same?
No. JCP has specific withholding (17.5% in 2026). Dividends have new withholding conditions from 2026. Check the dividend tool and tax statements.
Where do I verify and pay?
Check broker statements, tax reports and B3 records. Use Revenue’s ReVar and Sicalc for official calculation and payment documents.