provento

Provento is a Portuguese noun that denotes income, proceeds, or yield deriving from a source of value. Etymologically, it comes from Latin proventus, meaning result or profit. In Brazilian Portuguese, provento is widely used in finance, accounting, and taxation to refer to money received from various sources, not limited to wages. The plural proventos covers multiple streams of income.

In finance and corporate accounting, proventos include dividends paid to shareholders, juros sobre capital próprio (where applicable), interest on investments, rental income, royalties, and other forms of investment returns. They represent inflows that increase the holder’s wealth and can be periodic or one-off. In reporting, proventos may be recorded as revenues or as distributions to owners, depending on the accounting framework.

In taxation, proventos of any nature are commonly used to capture all categories of income on tax forms, including salaries, rental yields, capital yields, and other monetary benefits. Some proventos may be subject to withholding tax or taxed at specific rates depending on the jurisdiction and type of income.

Beyond finance, the term can also refer to benefits or allowances received, such as retirement or pension proventos in social security contexts. Proventos is also encountered in legal and administrative documents to describe income streams that support a recipient’s livelihood or financial position.