No. From January 1, 2024, IR is calculated annually. The tax due in relation to income and gains earned in 2024 will be determined in the DIRPF to be completed and delivered in 2025.
See what you no longer need to do in relation to income (including gains) from financial investments abroad calculated from 2024 onwards:
- You should not fill out GCAP
- You should not fill out the Carnê-Leão
- You should not determine and collect IR monthly
Now, see what should be done from that date onwards:
- You must observe the regulation of Law 14,754 by the Brazilian Federal Revenue Service, currently contained in Normative Instruction RFB No. 2,180, of 2024, and other complementary rules that may be issued with details of practical and operational details of the new regime, which will be relevant for the calculation of IR concerning the year 2024 in the DIRPF that will be presented in 2025.