Receiving from abroad as a contractor, freelancer or business

The most consequential choice for a Brazilian earning from abroad is the legal structure. Receiving as an individual (PF) is simple — no CNPJ required — but income is taxed at progressive IRPF rates reaching 27.5%, with limited deductions. Receiving as a business (PJ) under Simples Nacional can reduce the effective rate to 6–17% on service revenue, with ISS typically exempt on exports. The trade-off is accounting fees and CNPJ maintenance. For most professionals consistently earning above R$3,000–5,000/month from foreign sources, PJ is worth it. See the full PF vs PJ comparison.

The cost of an international receipt is the sum of three things: IOF on the conversion, the FX spread baked into the exchange rate, and any transfer fees. Traditional platforms (Wise, Nomad) charge 3.5% IOF when converting reais to dollars. With Ruvo, dollars come in without triggering IOF on the inbound transfer, and charges a flat 0.3% (PJ) or 0.9% (PF) only when you convert. Over a year of $5,000/month receipts, the difference adds up to thousands of reais. Read the best-account comparison or see how to lower fees on a USD salary.

How money reaches you depends on where it comes from. A US company paying by ACH sends directly to your US account number — fast and cheap. International Wire (SWIFT) works from almost anywhere but costs more and takes 2–3 days. Freelancing marketplaces (Upwork, Fiverr) have their own withdrawal options — connecting to a US bank account (ACH) is almost always cheaper than withdrawing to a Brazilian bank. Crypto (USDC/USDT) is the fastest and cheapest rail for those whose clients can send it. Compare the main earning platforms and how they pay out.

Foreign income is taxable in Brazil regardless of how it arrives. As a PF, monthly carnê-leão applies the IRPF table to income received from abroad. As a PJ, the income is recognised under your tax regime — Simples, Lucro Presumido or Lucro Real. ISS on services rendered to foreign clients is generally exempt under Lei Complementar 116/2003. IRRF (withholding) by the foreign client may apply in some countries and can be credited in Brazil under applicable tax treaties. Full breakdown of taxes on service exports.

Working remotely for a foreign company can take two legal forms. As an independent contractor, you invoice in USD, control when you convert, and bear your own tax and social security obligations in Brazil. As an employee via an Employer of Record (EOR) such as Deel or Remote.com, a local Brazilian entity employs you under CLT, you receive reais, and the foreign company handles payroll. Contractors earn more per dollar but carry more administrative responsibility. Read the full guide to working for a foreign employer.

The most efficient setup for a Brazilian developer or service professional earning $5,000/month: open a PJ account with Simples Nacional, receive via ACH to a US dollar account, hold the balance in dollars, convert monthly only what you need for reais expenses, and pay IOF-free with a dollar card abroad. This structure typically saves R$1,500–3,000/month versus receiving via a traditional bank Wire and converting immediately. See the full worked example at $5k/month.