O rendimento tributável aparece no informe de rendimentos.

Rendimento tributável is a tax-related expression meaning taxable income or income that is subject to tax.

• rendimento = income, earnings, yield, return
• tributável = taxable

In everyday tax language in Brazil, rendimento often refers to money you received, especially for reporting purposes.

Portuguese often uses the definite article where English may or may not use the.

So o rendimento tributável means the taxable income. In this sentence, it refers to a specific item on a document, so the article sounds natural.

Compare:

• Rendimento tributável aparece... = possible in some contexts, but less natural here
• O rendimento tributável aparece... = the normal phrasing

Aparece is the 3rd person singular present of aparecer.

Its basic meaning is appears, but in this kind of sentence it often means something like:

• appears
• shows up
• is shown
• is listed

So in a document context, aparece is often best understood as is shown / is listed rather than literally appears.

Because the subject is singular: o rendimento tributável.

• o rendimento tributável = singular
• so the verb must also be singular: aparece

If the subject were plural, then you would use aparecem:

• Os rendimentos tributáveis aparecem no informe de rendimentos.

In Brazil, informe de rendimentos is a formal financial/tax document that shows income and related tax information, usually for tax filing.

A natural English explanation would be something like:

• income statement for tax purposes
• earnings statement
• tax income report

It is a very Brazilian administrative/tax term, so there is not always one perfect English equivalent.

Because no is the contraction of:

• em + o = no

So:

• no informe = in the report/document

This kind of contraction is required in standard Portuguese.

Other common examples:

• na = em + a
• nos = em + os
• nas = em + as

In Brazilian Portuguese, rendimentos is very commonly used in the plural when talking about income on statements, tax forms, and financial documents.

That is just the standard expression:

• informe de rendimentos

Even though English often uses singular income, Portuguese frequently uses plural rendimentos in this context.

Yes. Tributável is an adjective meaning taxable.

It comes from the idea of tributar = to tax.
The ending -ável often means able to be or capable of being.

Similar examples:

• comparável = comparable
• lavável = washable
• aceitável = acceptable

So tributável literally has the sense of able to be taxed.

Yes. Portuguese allows some flexibility.

The original sentence:

• O rendimento tributável aparece no informe de rendimentos.

A possible alternative:

• No informe de rendimentos aparece o rendimento tributável.

Both are grammatical. The original version is more neutral and straightforward. The version starting with No informe de rendimentos gives more emphasis to the location/document.

It is fairly formal/administrative, but completely normal in tax and financial contexts.

Words like these make it sound official:

• rendimento
• tributável
• informe de rendimentos

In casual speech, people might use simpler wording depending on context, but on documents or when discussing taxes, this style is very common.

Not necessarily. Rendimento is broader than salary.

It can refer to:

• wages
• investment returns
• earnings
• income in general

If you want specifically salary, Portuguese usually uses:

• salário

So rendimento tributável is better understood as taxable income/earnings, not specifically salary.

A rough Brazilian Portuguese pronunciation is:

oo hen-dee-MEN-too tree-boo-TAH-vel ah-pah-REH-see noo een-FOR-mee jee hen-dee-MEN-toos

A few notes:

• r at the beginning of a word often sounds like an English h in many Brazilian accents: rendimento
• de often sounds like jee before some sounds in many Brazilian pronunciations
• tributável has stress on tá
• aparece has stress on re

Yes, depending on nuance.

Possible alternatives:

• consta no informe de rendimentos = appears/is officially listed in the income statement
• está no informe de rendimentos = is in the income statement
• vem no informe de rendimentos = comes/is included in the income statement

Among these, consta sounds especially formal and document-related. Aparece is natural and clear.

Because the sentence is expressing where the taxable income appears, not possession.

• aparece no informe de rendimentos = appears in the income statement
• do informe de rendimentos = of/from the income statement

So no is correct because the idea is location within a document.

You would make both the noun phrase and the verb plural:

• Os rendimentos tributáveis aparecem no informe de rendimentos.

Changes:

• o → os
• rendimento → rendimentos
• aparece → aparecem
• tributável → tributáveis

That is standard adjective and verb agreement in Portuguese.