SΓ£o Paulo SaaS founder
Stripe billing via U.S. LLC, monthly transfers to fund opex.
What you do: Form 5472 required. Self-service filing via /filer.
OlΓ‘ β fundadores brasileiros
Conformidade do IRS Form 5472 para sua LLC dos EUA
Form 5472 compliance for Brazilian founders of U.S. LLCs
Brazil is the #1 LatAm cohort on doola and Stripe Atlas. There is no U.S.-Brazil income tax treaty β which makes structure and withholding planning more important. Here's the full filing playbook.
You file. We never touch your IRS submission. Read in PortuguΓͺs β
Why founders in Brazil form U.S. LLCs
- U.S. payment rails (Stripe) β the dominant driver.
- Cleaner international contracting from a U.S. entity.
- Real currency stability β many Brazilian founders use their U.S. LLC bank account as a USD hedge.
- Easier global expansion via the U.S. as a hub.
U.S.-Brazil tax treaty essentials
There is NO U.S.-Brazil income tax treaty in force as of 2026. Standard U.S. statutory withholding rates apply on U.S.-source payments to Brazilian residents (typically 30% on FDAP income). Plan distribution structure with this in mind.
| Payment type | Withholding | Note |
|---|---|---|
| Dividends to Brazilian resident | 30% | No treaty reduction β statutory rate. |
| Interest to Brazilian-resident lender | 30% | No treaty reduction. |
| Royalties | 30% | No treaty reduction. This significantly affects IP-licensing structures. |
| Fees for services | Varies | Depends on whether services rise to ETBUS; if non-ETBUS and from outside the U.S., not subject to U.S. tax. |
Withholding-rate planning is separate from Form 5472. Form 5472 is an information return on the LLC; withholding is on payments from U.S. payors. Both can apply.
Your FTIN: CPF (Individual) or CNPJ (Entity)
CPF = 11 digits (XXX.XXX.XXX-XX); CNPJ = 14 digits (XX.XXX.XXX/XXXX-XX)
For an individual foreign owner of a single-member LLC, use CPF. For a Brazilian entity owner, use CNPJ. Enter on Form 5472 line 1c.
Banking realities for Brazil founders
Brazilian founders typically get approved at Mercury, Wise, and (with some traction) Relay. Brazil is one of the easier non-U.S. cohorts for U.S. business banking.
- MercuryGenerally approves
Most-recommended for Brazilian founders. Bring clear ICP and revenue evidence.
- Wise BusinessGenerally approves
Reliable fallback. EMI, not a bank.
- RelaySelective
Approves with traction; the $3M FDIC sweep is appealing if you'll hold meaningful balances.
- BrexGenerally declines
Generally requires prior U.S. funding.
We do not have a paid partnership with any U.S. business banking provider listed here; status reflects approval patterns reported by founders we've interacted with, current as of May 2026. Verify before relying.
Common scenarios
Brazilian content creator / YouTuber
AdSense and sponsorship revenue routed through U.S. LLC, distributions to Brazil.
What you do: Form 5472 + watch ECI threshold on physical U.S. presence.
Brazil β U.S. Amazon FBA seller
Inventory at U.S. fulfillment centers; profits cycled to Brazil.
What you do: Form 5472 plus state sales tax nexus. Use /tools/sales-tax-nexus.
Common pitfalls
- No treaty = 30% statutory withholding on most U.S.-source FDAP. Plan with this in mind β don't pay yourself a salary as 'royalties'.
- Brazilian DARF/IRRF reporting β money you receive from the U.S. LLC may be taxable in Brazil. Consult a contador.
- Capital gains on cross-border distributions can be complex under Brazilian rules. Get advice.
- OBBBA 2026 1% remittance tax may apply to certain LLC-to-personal transfers.
What this page is NOT
- Brazilian taxes (DARF, IRRF, IRPF, IRPJ).
- SISCOSERV / Central Bank reporting on outbound payments.
- Personalized advice on your specific structure.
Ready to file from Brazil?
The Form 5472 wizard takes about 15 minutes. You sign and submit yourself.