Brazil: mileage, vehicle expenses and tax records
Passenger transport and Carnê-Leão
How the local rules work
Income from passenger transport received by an individual from individuals can fall under Carnê-Leão. Receita Federal has specific passenger-transport income rules.
What to keep
Separate gross receipts by income source and month. Keep platform statements, payments and vehicle records for your accountant.
What the odometer message means
The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.
80% business · 20% personal
12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.
Avoid this mistake
Do not treat every fuel or vehicle bill as a Livro Caixa deduction. Receita Federal restricts transport and vehicle expenses; passenger transport has its own treatment.
Prepare your records in Free Mile Tracker
- Select your country and the correct reporting period.
- Review each trip and distinguish business from personal driving.
- Add dated odometer readings and keep supporting expense documents.
- Export your records and compare them with platform statements before filing.
Receita Federal: income subject to Carnê-Leão
Official guidance
Receita Federal: source for this guide
Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.