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 wait for the regulation of Brazilian Law No. 14.754/2023 by the Brazilian Internal Revenue Service, which will detail the 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.