Income Tax Alimony Deduction BR

Court-Ordered Alimony & Brazilian IRPF Deduction

When court-ordered alimony (pensão alimentícia) is paid under a judicial decision, a settlement homologated by a judge or a public deed of separation, it comes fully off the Brazilian Personal Income Tax (IRPF) base (Law 11.482/2007 and STJ Summary 379). To get the hypothetical tax saving, the math is saving = alimony × marginal_rate.

One catch worth knowing: the deduction works only in the complete model. The payer (alimentante) deducts what was paid, while the recipient (alimentando) has to declare that same amount as taxable income, which falls under the monthly carnê-leão tax. Informal or private arrangements with no judicial or notarial backing don't count — they're not deductible. A 2015 STF decision also stripped away the IR exemption that used to favor the recipient when the support was for minors, though under the current rule the payer's deduction still stands.

Applications

Use it for post-divorce tax planning, for weighing the simplified declaration against the complete one when you're a separated parent, or for working out what alimony really costs you once the IR deduction is in. It also helps you see whether a private agreement is worth formalizing in court to open up the deduction.

FAQ

Does an informal agreement between ex-spouses qualify for the deduction? No. What's deductible are amounts paid under a judicial decision, a settlement homologated by the court or a public deed (extrajudicial divorce), and nothing outside that.

Is there a ceiling on the deductible amount? No. The deduction is full, with no annual cap, as long as the payment is documented and matches the title that set up the obligation.

Who pays the IR: the payer or the recipient? The payer takes the deduction and the recipient declares the amount as taxable income. So in practice the tax burden lands on whoever receives the alimony.