Is income tax exemption a campaign topic? Does the measure apply to Brazilians in Portugal? Confirm here!

The recent Brazilian law (Lei nº 15.270/2025) that exempts income up to R$ 5,000 from tax uses a deduction mechanism that does not apply to non-residents. Brazilians living in Portugal who are considered non-residents for tax purposes in Brazil are subject to fixed withholding tax rates on Brazilian-sourced income, regardless of the amount, rather than the progressive tax table used for residents.