Brazil: tax treaties
Tax treaties and related documents between the UK and Brazil.
Documents
Details
2010 UK-Brazil Aircrew Double Taxation Agreement — in force
The agreement on the salaries of aircrew was signed on 2 September 2010.
It entered into force on 21 February 2017.
It is effective in the UK from 6 April 2018 for any year of assessment.
It is effective in Brazil from 1 January 2018 with respect to salaries, wages and other remuneration arising in the taxable year.
2005 UK-Brazil Shipping and Air Transport Agreement — in force
The 2005 agreement entered into force on 18 March 2009.
1967 UK-Brazil Shipping Air Transport Agreement (exchange of notes) — in force
The agreement entered into force on 29 December 1967.
It is effective in both countries from 1 January 1967.
2022 UK-Brazil joint declaration
The 2022 joint declaration was agreed by correspondence.
The declaration announces the first round of negotiations for a possible Double Taxation Agreement.
2022 UK-Brazil Double Taxation Convention — not in force
The convention was signed in Brazil on 29 November 2022.
It has not yet entered into force.
This shall happen upon completion of the procedures required by the law of both countries for the bringing into force of this Convention.
Tax Information Exchange Agreements — not in force
Bilateral agreement between the UK and Brazil for co-operation in tax matters through exchange of information — not in force.
Last updated 29 November 2022 + show all updates
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The 2022 UK-Brazil Double Taxation Convention has been added.
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The 2022 Brazil-UK joint declaration has been added.
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An amended version of the Brazil/UK tax treaty: aircrew agreement has been added to this page.
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First published.