Employment income
Brazil and China do not have a bilateral income tax treaty in force as of May 2026. [VERIFY: source needed — May 2026] Brazilian nationals working in China may face potential double taxation without the relief mechanisms that a treaty would provide. Brazil taxes its residents on worldwide income; Chinese IIT is paid on China-sourced income. Double taxation relief must be sought through Brazil's domestic unilateral relief provisions, which may be less comprehensive than treaty relief.
Pension and retirement income
Without a treaty, Brazilian pension income and INSS contributions are subject to the domestic rules of each country independently.
Key notes for Brazil nationals in China
The absence of a China-Brazil tax treaty is a practical complication for the growing number of Brazilian professionals working in China. A treaty has been in negotiation but was not in force as of the verified date. Monitor for updates.
How to use this information
This guide provides a starting point. For practical application:
- Locate the official treaty text (published by both countries' tax authorities and by the IBFD or PwC's worldwide tax summaries).
- Identify a tax adviser who holds qualifications or active practice experience in both Brazil tax law and Chinese IIT.
- Bring your specific income sources, residency timeline, and family situation to the adviser — treaty application is always fact-specific.