If you own a rented property in Brazil and live abroad, the tax on that rent is not paid through an annual return. It is withheld at source, and the payment slip that carries it is a DARF under revenue code 9478. This guide covers what the code is for, whose CPF it must be issued under, how to produce it on Sicalc in a few minutes, and what is still outstanding once it is paid.
For the whole picture, start with our guide to Brazilian rental income tax for non-residents. For the rate question on its own, see 15% or 25%, and what you can deduct.
What is DARF code 9478?
9478 is the revenue code for "IRRF - Aluguel e Arrendamento - Residentes no Exterior": withholding income tax on rent and leasing paid to residents abroad. When the owner of a rented Brazilian property lives outside the country, that rent does not go through carnê-leão or the annual return. It is taxed exclusively at source at 15% (RIR/2018, art. 763; Decreto-Lei 5.844/1943, art. 100; Lei 9.249/1995, art. 28).
"Exclusively at source" means the taxation is final: the non-resident does not report this rent in a DIRPF annual return (IN SRF 208/2002, arts. 35 and 42). Where a double taxation treaty exists between Brazil and the country of residence, the treaty prevails (CTN, art. 98).
There is one important exception. The rate rises to 25% when the landlord lives in a jurisdiction with favoured taxation (Lei 9.779/1999, art. 8º; RIR/2018, art. 744, § 1º), per the list in IN RFB 1.037/2010, art. 1º. Note a recent change: the United Arab Emirates were removed from that list by IN RFB 2.265/2025 in May 2025, so residents of Dubai or Abu Dhabi now pay the ordinary 15%.
When does code 9478 apply, and when does it not?
Use 9478 whenever the landlord is an individual resident abroad. It does not apply to landlords resident in Brazil: rent received by a Brazilian resident from another individual goes to their own carnê-leão, on the progressive table, under a different revenue code.
For the non-resident there is no monthly exempt band. The rate is flat from the first real, applied to the base after the allowed deductions (RIR/2018, art. 763; IN SRF 208/2002, art. 35). And who counts as non-resident? Someone who has formalised their definitive exit from Brazil, from the date of departure, or who has completed more than 12 consecutive months of absence, from the 13th month (IN SRF 208/2002, arts. 2º and 3º).
Whose CPF is the DARF issued under?
The CPF (or CNPJ) of the non-resident's procurador in Brazil. Not the landlord's, and not the tenant's. The rent may be paid straight to the landlord, into an account in Brazil or abroad, and the answer does not change: the non-resident owes the IRRF and needs a procurador in Brazil to withhold it, pay the DARF and file the monthly returns.
The procurador is the directly liable party for the withholding and the payment: the duty to withhold is theirs (RIR/2018, arts. 781, I, and 782).
If you are the family member taking that role, one point is worth stating plainly: a DARF in your CPF does not become your income and has no effect on your own income tax. You act as a withholding agent, not as the taxpayer. And anyone can settle the slip, including from someone else's bank account.
How do you calculate the amount?
Apply 15% (or 25% for a favoured-taxation jurisdiction) to the rent actually received in the month, after subtracting only the deductions the law allows.
The triggering event is receipt of the rent, on a cash basis (Lei 7.713/1988, art. 2º). When the money passes through a procurador or a letting agent, the date that counts is the date the tenant paid, not the date it was passed on (IN RFB 1.500/2014, art. 31, § 2º).
The deductions are a closed list (Lei 7.739/1989, art. 14; RIR/2018, art. 42; IN RFB 1.500/2014, art. 31):
Taxes and charges levied on the property (IPTU, refuse and street-lighting charges);
Rent paid on the property itself, in the case of a sublease;
Collection or receipt costs, such as a letting agent's management fee;
Condominium charges.
Only what the landlord actually paid, with evidence, enters the calculation. Not deductible: renovations and improvements, property insurance, the broker's commission on signing the lease, depreciation, and legal fees for an eviction action.
How do you issue DARF 9478 on Sicalc, step by step?
It takes a few minutes and requires no gov.br login, no digital certificate and no electronic power of attorney.
Open SicalcWeb, Receita Federal's own calculation and DARF issuing system.
Enter the procurador's CPF. The slip must come out in their name.
Select revenue code 9478.
Enter the assessment period: the date the rent was received. If the payment went through a letting agent, use the date the tenant paid.
Enter the principal: the 15% calculated on the base, meaning rent less allowed deductions.
Enter the date you will actually pay. If the due date has passed, Sicalc calculates the fine and interest itself and issues a consolidated slip.
Generate the PDF and pay the same day, by internet banking or with the PIX QR code printed on the DARF itself.
When is DARF 9478 due?
The same day the rent is received (Lei 11.196/2005, art. 70, I, "a", item 1). There is no grace period: the money arrives, the slip falls due. In practice the safe routine is to issue and pay on the same date the tenant pays.
The monthly returns follow on their own deadlines:
| Obligation | Deadline | Certificate needed? |
|---|---|---|
| DARF 9478 (paying the IRRF) | The same day the rent is received | No |
| EFD-Reinf (R-4010 + R-4099) | The 15th of the following month (next business day if the 15th is not one) | Yes (e-CPF A1/A3) |
| DCTFWeb | Last business day of the following month (good practice: with the EFD-Reinf, by the 15th) | Yes (e-CPF A1/A3) |
Those filing deadlines come from IN RFB 2.043/2021, art. 6º (EFD-Reinf, as amended by IN RFB 2.163/2023) and IN RFB 2.237/2024, art. 6º (DCTFWeb, as amended by IN RFB 2.248/2025).
What happens if DARF 9478 is late?
A late-payment fine of 0.33% per day applies, capped at 20% of the tax, plus interest at the Selic rate (Lei 9.430/1996, art. 61). Sicalc works all of this out automatically: give it the original assessment period and the real payment date.
The scenario to avoid is different. If Receita Federal opens a procedure before you put things right, an ex officio assessment carries a 75% fine (Lei 9.430/1996, art. 44, I). Paying voluntarily, even late, is always far cheaper.
You paid the DARF. Is that the month closed?
No. The DARF is only the first step. The withholding still has to be reported in the EFD-Reinf: event R-1000 once, then R-4010 monthly with the amounts paid to the non-resident, and R-4099 to close the movement, by the 15th of the month following the triggering event.
Then comes the DCTFWeb, the debt confession that ties the declared amount to the DARF you paid. It does not replace the payment, it formalises it. This is the one that carries an automatic late-filing fine, the MAED: 2% per calendar month on the IRRF declared, capped at 20%, halved when filed voluntarily, with a floor of R$ 200.00 for an individual, which is the procurador's case (Lei 10.426/2002, art. 7º).
Unlike the DARF, transmitting those two returns requires a digital certificate, an e-CPF A1 or A3, with the Assinador SERPRO. Cloud-hosted certificates do not work with it. The certificate belongs to whoever signs the transmission, and that does not have to be the procurador: when someone else signs, including the non-resident owner, the procurador first grants that person an electronic power of attorney inside e-CAC, and from then on they file in the procurador's name. Full detail in our guide to EFD-Reinf and DCTFWeb for non-resident rent.
Frequently asked questions about DARF 9478
Can I issue and pay DARF 9478 from outside Brazil?
Yes. Sicalc asks for no login and no certificate, so the slip can be generated from anywhere. Payment is the practical constraint: it needs a Brazilian bank account or PIX, which is usually why the procurador handles it.
Can DARF 9478 be paid by PIX?
Yes. Sicalc prints a PIX QR code on the slip itself, and anyone can pay it, including from another person's account.
I issued the DARF under the wrong CPF. What now?
The slip has to come out under the procurador's CPF. If it went out under the landlord's or the tenant's, do not simply reissue and ignore the first one: the payment already sits under the wrong taxpayer and the correction runs through Receita Federal. Take it to your accountant with both slips in hand.
Does a DARF in my CPF increase my own income tax?
No. The procurador acts as a withholding agent, not as the taxpayer. Tax collected under your CPF does not become your income and does not enter your own return (RIR/2018, arts. 781, I, and 782).
How do I issue a late DARF 9478?
The same way, with the original assessment date and the real payment date. Sicalc adds the 0.33% per day fine, capped at 20%, and the Selic interest, then issues a consolidated slip. Doing it voluntarily keeps you out of the 75% territory.
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