Brazil IOF Calculator: Tax on Foreign Exchange Operations
Work out the Brazilian IOF (Imposto sobre Operações Financeiras) on a foreign-exchange operation — the federal tax applied to currency purchases, card spending abroad and remittances — and the total cost including it.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | IOF | Amount plus IOF |
|---|---|---|
| 3.5% of R$10,000 (R$350) | $350.00 | $10,350.00 |
| 1.1% of R$5,000 (some card ops) | $55.00 | $5,055.00 |
| 3.5% of R$2,000 | $70.00 | $2,070.00 |
| 0.38% of R$20,000 (some remittances) | $76.00 | $20,076.00 |
How This Calculator Works
Enter the operation amount and the applicable IOF-câmbio rate. The calculator shows the IOF charged and the total cost. IOF is a federal tax on financial operations — foreign exchange, credit, insurance and securities — collected automatically by the bank, card issuer or broker at the time of the transaction, so it's added on top of the amount you transact.
The Formula
Percentage Add-On
Rate is the tax or tip percentage applied to the amount
Worked Example
At 3.5% on a R$10,000 foreign-exchange operation, the IOF is R$350, for a total of R$10,350. IOF (Imposto sobre Operações Financeiras) is a Brazilian federal tax levied on various financial operations. On foreign exchange (IOF-câmbio) it applies to buying foreign currency, spending on an international card, and sending money abroad — at rates that depend on the operation type and that the government can change relatively quickly (it's also used as a policy lever). It's withheld at source, so it inflates the effective cost of any cross-border transaction.
Key Insight
IOF is a pervasive Brazilian tax that quietly raises the cost of borrowing, insuring and especially transacting in foreign currency, and a few points clarify it. It's a federal tax on financial operations with several distinct bases, each with its own rates: IOF-câmbio on foreign exchange (the focus here), IOF-crédito on loans and credit (a fixed percentage plus a small daily rate up to a cap), IOF on insurance premiums, and IOF on securities/short-term investments (notably the regressive IOF that taxes fixed-income gains heavily if redeemed within 30 days, then disappears). A key feature is that the government can change IOF rates by decree, often with little notice, both to raise revenue and as a tool to influence the exchange rate and capital flows — so the foreign-exchange rates in particular have moved repeatedly and have scheduled changes, meaning you must use the rate current for your operation and type. For individuals, the most visible IOF is on international spending: buying foreign currency in cash, using a Brazilian credit/debit card abroad, or remitting money overseas each carry an IOF-câmbio rate, withheld automatically by the bank or card issuer, on top of the exchange spread — so the true cost of a foreign purchase is the FX rate plus the spread plus IOF. It's not generally recoverable; it's a cost of the transaction. This calculator shows IOF on a single operation amount at the rate you set and the total cost; for an accurate figure, pick the correct rate for your operation type (card, cash, remittance) and date, since IOF-câmbio rates differ by use and change over time.
IOF câmbio em 2026: a unificação em 3,5% após STF
Em julho de 2025, o Supremo Tribunal Federal (STF) restabeleceu o Decreto nº 12.499/2025, que unificou as alíquotas de IOF em 3,5% para a maioria das operações de câmbio destinadas a pessoas físicas. O cronograma anterior, que previa redução gradual da alíquota até zerar em 2028, foi suspenso — quem comprou em 2025 a 4,38%, hoje paga 3,5%, mas a redução não continuará.
Operações cobertas pela alíquota de 3,5%: compras com cartão de crédito internacional (físico ou virtual), cartão de débito internacional, cartão pré-pago internacional, cheques de viagem, e contratação de aplicativos/serviços contratados no exterior em moeda estrangeira (Netflix, Spotify, AWS, etc.). Esta alíquota se aplica independentemente do valor da compra — não há mínimo.
A compra de moeda em espécie (papel-moeda no câmbio físico) tem alíquota diferenciada: 1,1%. Já o saque em ATM no exterior em moeda local com cartão internacional usa a alíquota de 3,5%. Para transferências de divisas (TED internacional para si próprio): 0,38%, alíquota historicamente mais baixa.
Como reduzir o IOF: contas em moeda estrangeira e Wise
Conta global em moeda estrangeira (Wise, Nomad, C6 Global, Inter Global): permite converter reais para dólar/euro com IOF de 0,38% (não 3,5%) — porque a operação é uma 'transferência de divisas para conta própria no exterior', não 'compra de bens/serviços'. Você converte uma vez, paga 0,38%, e depois usa o cartão dessa conta nas compras internacionais sem mais IOF.
Concretamente, uma compra de US$ 1,000 com cartão de crédito tradicional: IOF 3,5% = R$ 175 (assumindo R$ 5,00/dólar). Mesma compra usando cartão Wise/Nomad pré-carregado: IOF 0,38% = R$ 19. Economia de R$ 156 numa única compra.
Cuidado com o spread cambial: contas em moeda estrangeira aplicam uma taxa de câmbio que pode ser ligeiramente acima do mercado interbancário. Mesmo com o spread (tipicamente 0,5%-1%), a economia versus o IOF de 3,5% continua substancial para qualquer compra acima de US$ 50-100.
IOF em outras operações: crédito, seguros, investimentos
Além do IOF câmbio, existem outras três modalidades de IOF que pegam o contribuinte brasileiro. IOF-crédito: incidente sobre empréstimos pessoais, cheque especial, parcelamento de cartão de crédito. Alíquota mensal de 0,38% + 0,0082% por dia, com limite anual de aproximadamente 3,38%. Numa fatura de cartão parcelada em 12 vezes, o IOF mensal vai se acumulando.
IOF-seguros: sobre prêmios de seguros privados. Seguro de vida e previdência: 0% (isento). Seguro saúde: 2,38%. Demais seguros (auto, residencial, viagem): 7,38%. Incide sobre o valor do prêmio anual.
IOF-títulos: a famosa 'tabela regressiva' para investimentos de renda fixa resgatados antes de 30 dias. Começa em 96% sobre o rendimento no 1º dia, cai para 0% no 30º dia. Por isso títulos de Tesouro Direto e CDBs ficam pouco atrativos se resgatados muito cedo — você perde quase todo o rendimento para o IOF + IR regressivo.
Alíquotas de IOF câmbio em 2026 por tipo de operação
Alíquotas em vigor após o restabelecimento do Decreto nº 12.499/2025. O IOF é retido na fonte pelo banco ou operadora de câmbio e adicionado ao valor da operação.
| Tipo de operação | Alíquota IOF | Em US$ 1,000 (~R$ 5,000) | Como evitar |
|---|---|---|---|
| Cartão de crédito internacional | 3,5% | R$ 175 | Wise, Nomad, conta global |
| Cartão de débito internacional | 3,5% | R$ 175 | Mesma estratégia |
| Cartão pré-pago internacional | 3,5% | R$ 175 | Mesma estratégia |
| Cheque de viagem | 3,5% | R$ 175 | Cartão Wise/Nomad |
| Aplicativos em moeda estrangeira | 3,5% | Variável | Assinatura em conta global |
| Compra de moeda em espécie | 1,1% | R$ 55 | Comprar no Brasil (sempre) |
| Transferência para conta no exterior | 0,38% | R$ 19 | Já é a alíquota mínima |
O IOF é retido no momento da transação e aparece em até 30 dias na fatura. A taxa de câmbio aplicada também impacta o custo total — vale comparar a operadora + spread cambial.
Frequently Asked Questions
How is IOF calculated?
Multiply the operation amount by the applicable IOF rate. On a R$10,000 foreign-exchange operation at 3.5%, the IOF is R$350, for a total of R$10,350. It's withheld automatically by the bank or card issuer at the time of the transaction, on top of the amount and the exchange spread.
What is IOF?
Imposto sobre Operações Financeiras — a Brazilian federal tax on financial operations: foreign exchange, credit, insurance and securities. Each base has its own rates. It's collected at source by the bank, card issuer or broker, so it adds to the cost of borrowing, insuring and transacting in foreign currency.
What operations does IOF-câmbio apply to?
Foreign-exchange operations: buying foreign currency in cash, spending on a Brazilian card abroad, and sending money overseas. Each has an IOF-câmbio rate that depends on the operation type. For individuals, international card spending is the most commonly encountered IOF, withheld automatically on each foreign transaction.
Why do IOF rates change so often?
Because the government can adjust IOF rates by decree, often quickly. Besides raising revenue, IOF is used as a policy lever to influence the exchange rate and capital flows. Foreign-exchange rates in particular have been changed repeatedly and have scheduled adjustments, so always use the current rate for your operation and date.
Can I get IOF back?
Generally no — IOF is a cost of the transaction, not a refundable or creditable tax for individuals. It's withheld at source and isn't recovered. For foreign spending, it adds to the exchange rate and the provider's spread, so comparing the all-in cost (rate + spread + IOF) is the way to find the cheapest option.
References & Authoritative Sources
- Receita Federal do Brasil — IOF — Imposto sobre Operações Financeiras · consulted May 31, 2026 · Tax authority — official rates, taxable operations, withholding obligations
- Decreto nº 12.499/2025 — Statutory basis for the current IOF câmbio rates · consulted May 31, 2026 · Reinstated by STF in July 2025 — unified 3.5% rate on most foreign-exchange operations
- Banco Central do Brasil — Câmbio — operações internacionais e tributação · consulted May 31, 2026 · Central bank — regulatory framework for foreign-exchange operations
Related Calculators
Methodology & Review
The IOF is the rate applied to the operation amount; the total is the amount plus the IOF. It models a single IOF-câmbio rate on a foreign-exchange operation and does not handle the different IOF rates for credit, insurance or securities, nor the recent scheduled changes to the foreign-exchange rates.
Updated