I live abroad: do I need to file income tax in Brazil and make the tax exit?

Does a Brazilian living abroad have to file income tax in Brazil?

The answer depends on tax residence, and nationality plays no part in it. While the person is a Brazilian resident for the Federal Revenue Service (Receita Federal), he files the annual return and reports even the income earned abroad. Once he becomes a non-resident and makes the definitive departure (saída definitiva), the annual return ends and tax on what he receives in Brazil is withheld at source. Rocha Advogados, based in Goiânia, Brazil, assists Brazilians abroad who need to regularise that departure and protect the rent, the property, the bank account and the inheritance they left in Brazil.

Who is a resident and who is a non-resident for the Federal Revenue Service?

Normative Instruction SRF 208/2002 defines both situations. Someone who moves permanently becomes a non-resident on the date of departure (art. 3, II). Someone who left temporarily becomes a non-resident on the day after completing 12 consecutive months outside the country (art. 3, V). Someone who moved for good but did not submit the Notice of Definitive Departure is still treated as a resident during the first 12 months of absence (art. 2, V).

Returning also has a rule. A Brazilian non-resident who comes back intending to stay becomes a resident again on the date of arrival (IN SRF 208/2002, art. 2, IV). That is why the date of the move must be documented, with passport, employment contract, visa or proof of residence in the new country.

How do I declare that I live abroad: what are the departure notice and the departure return?

The tax exit has two steps at the Federal Revenue Service. The first is the Notice of Definitive Departure from Brazil (Comunicação de Saída Definitiva do País), filed from the date of departure until the last day of February of the following year (IN SRF 208/2002, art. 11-A). Dependants with a taxpayer number (CPF) who left on the same date must be included in the same notice (art. 11-A, § 2). The notice does not replace the return (art. 11-A, § 1).

The second is the Definitive Departure Return (Declaração de Saída Definitiva do País), which covers the part of the year in which the person was still a resident. The rule requires it by the last business day of April of the year after departure (IN SRF 208/2002, arts. 9, I, and 11, I), and that deadline has been extended together with the annual return: in 2026 it ended on 29 May, under Normative Instruction RFB 2312/2026. The tax assessed is paid in a single instalment by the same date (art. 9, II).

Failing to file, or filing late, triggers a penalty of 1% per month on the tax due, with a minimum of R$ 165.74 and a maximum of 20%, or R$ 165.74 when no tax is due (IN SRF 208/2002, art. 13). For those who left more than 6 years ago without filing the notice, the official Federal Revenue service page directs the CPF to be regularised by e-mail, with documents.

I live abroad and receive rent in Brazil: how do I declare it?

Rent from a property in Brazil paid to a non-resident is subject to 15% income tax withheld at source (Decree 9.580/2018, art. 763). Before the calculation, the property tax (IPTU), fees, condominium charges and collection expenses, such as the letting agent's fee, can be deducted with receipts (Decree 9.580/2018, art. 42). On rent of R$ 4,000 with no deductible expenses, the withholding is R$ 600 a month.

The owner's attorney-in-fact in Brazil is the one who withholds (Decree 9.580/2018, art. 781, I), and the tax is paid on the date of payment (IN SRF 208/2002, art. 44). The non-resident must inform the paying source of his status in writing (IN SRF 208/2002, art. 3, § 2). If the owner lives in a favourable tax jurisdiction, one that taxes income below 20%, the rate rises to 25% (Law 9.779/1999, art. 8, and IN SRF 208/2002, art. 43).

I live abroad and sold a property in Brazil: how much tax do I pay?

The gain on the sale of a property in Brazil by a non-resident is taxed under the rules for residents (Law 9.249/1995, art. 18). The rates are 15% on the portion of the gain up to R$ 5 million, 17.5% from R$ 5 million to R$ 10 million, 20% from R$ 10 million to R$ 30 million and 22.5% above that (Law 8.981/1995, art. 21, as amended by Law 13.259/2016). The big difference lies in the exemptions. The exemptions and reductions available to residents do not apply to non-residents (IN SRF 208/2002, art. 26, § 5). This rules out, for example, the exemption for the sole property sold for up to R$ 440,000 and the one for buying another residential property within 180 days.

The tax is paid on the date of sale (IN SRF 208/2002, art. 27, II). If the buyer lives in Brazil, he is responsible for withholding and paying the tax; if the buyer lives abroad, the responsibility falls on his attorney-in-fact (Law 10.833/2003, art. 26). A seller living in a favourable tax jurisdiction pays 25% on the gain (Decree 9.580/2018, art. 745, § 4). Without documents proving what the property cost, the acquisition cost is deemed to be zero (IN SRF 208/2002, art. 26, § 4). To sign the deed remotely, the seller needs a public power of attorney, because the deed requires that form (Civil Code, art. 657).

Can I keep a bank account in Brazil while living abroad and send money?

Law 14.286/2021, which governs foreign exchange, defines an individual living abroad as a non-resident (art. 1, sole paragraph, II). The money and assets that person keeps in Brazil are foreign capital (art. 8, II) and receive legal treatment identical to that of national capital (art. 9). Transfers can be made with no limit on amount (art. 2), but only through an institution authorised by the Central Bank (art. 3). The bank must identify its client (art. 4, I), so the residence given to the bank must be the same one given to the Federal Revenue Service.

Can a Brazilian resident abroad invest in Brazil?

Yes. Non-residents' investments in the financial market follow their own tax rules (Decree 9.580/2018, art. 743), and anyone who holds assets subject to public registration or investments in Brazil must keep the CPF active (IN SRF 208/2002, art. 5). Retirement benefits and pensions from the Brazilian social security institute (INSS) paid to someone living abroad are subject to 25% withholding at source (Law 9.779/1999, art. 7), unless an international treaty sets a different rule.

What about an inheritance for someone living abroad?

For income tax purposes, the value of assets received by inheritance is exempt for the recipient (Law 7.713/1988, art. 6, XVI). The tax on inheritance is the ITCMD, charged by the state. The problem comes later, when the heir living abroad sells the inherited asset and falls under the non-resident capital gains rules, without the exemptions. In out-of-court probate (inventário) the heir needs a public power of attorney (Civil Code, art. 657); in court probate the firm's power of attorney signed digitally is enough (Code of Civil Procedure, art. 105, § 1), with no consulate involved.

What happens if I do not make the definitive departure?

Whoever does not make the departure is treated as a resident during the first 12 months abroad (IN SRF 208/2002, art. 2, V), and a resident pays tax in Brazil on foreign income as well, through monthly self-assessment (carnê-leão) and the annual return (art. 16). The result may be tax charged by both countries on the same salary. Whoever keeps filing the annual return as a resident for years tells the Federal Revenue Service about a residence he does not have, and the departure return remains overdue, with the penalty of art. 13.

IN SRF 208/2002 preserves the international treaties signed by Brazil and reciprocity of treatment (art. 1). Treaties to avoid double taxation state which country taxes each type of income and how the tax paid in the other is credited. The official Federal Revenue list, checked in October 2026, includes, among others, Portugal, Spain, Italy, France, Switzerland, Japan and Canada. The United States and the United Kingdom do not appear on that list, and the treaty with Germany has had no effect since 1 January 2006.

Step by step tax exit for someone living abroad

1. Gather proof of the date of the move: passport, visa, employment contract or lease in the new country.
2. File the Notice of Definitive Departure by the last day of February of the year after leaving, including the dependants who left with you.
3. File the Definitive Departure Return within the annual return deadline of the following year and pay the tax in a single instalment.
4. Appoint an attorney-in-fact in Brazil and inform the tenant, the letting agent, the INSS and the bank of your non-resident status in writing.
5. Before selling a property, gather the documents of the acquisition cost and calculate the capital gain under the non-resident rules.
6. Send money abroad only through a bank or broker authorised by the Central Bank, keeping the origin of each amount.
7. Check whether the country where you live has a treaty with Brazil and how it treats rent, retirement benefits and property sales.

Which mistakes does Rocha Advogados see repeated?

In the cases Rocha Advogados handles, the most expensive mistake is selling the property believing the sole-property exemption still applies, and discovering the tax after the deed. The second is letting the tenant pay the full rent into an account in Brazil, with no withholding, which builds up overdue tax in the attorney-in-fact's name. The third is continuing to file as a resident for years, for fear of losing the CPF, when the CPF stays active after the departure. The timeline and the cost of the work in your case are given in writing before we start.

Frequently asked questions

I live abroad: do I need to file income tax in Brazil every year?

After the definitive departure, no. From the Notice and the Definitive Departure Return onwards, income received in Brazil is taxed exclusively at source (IN SRF 208/2002, arts. 10 and 35), and the annual return is no longer filed. Until the departure is made, the obligation to file continues.

Do I lose my CPF if I make the definitive departure?

No. IN SRF 208/2002 (art. 5) requires a CPF for non-residents who hold assets in Brazil subject to public registration, such as property, vehicles, accounts and investments. The CPF continues to be used to receive rent, sell property and take part in probate.

I live abroad and receive rent in Brazil: can I declare it in the country where I live?

The Brazilian 15% tax is withheld in Brazil (Decree 9.580/2018, art. 763). If the country where you live also taxes that rent, the double taxation treaty, where one exists, states how to credit the tax paid here. Without a treaty, the rule is each country's own law.

I live abroad and send money to Brazil: is there a limit?

There is no limit on the amount of foreign exchange transactions (Law 14.286/2021, art. 2), but they can only be carried out through an institution authorised by the Central Bank (art. 3). The bank identifies the client and may ask for the origin of the funds, so it is worth keeping the contract, receipt or tax return from your country of residence.

Do I need to travel to Brazil or go to the consulate to sort all this out?

In most cases, no. The notice and the return are filed online. A public power of attorney is only needed when the act requires a notarial deed, such as selling a property or out-of-court probate (Civil Code, art. 657). For court proceedings the firm's power of attorney signed digitally is enough (Code of Civil Procedure, art. 105, § 1).

This content is for information only and does not replace advice on your specific case. No outcome is guaranteed, in line with Brazilian Bar Provision 205/2021.

Rocha Advogados, a law firm in Goiânia (GO), Brazil, serving Brazilians living abroad. Av. D, 419, 4º andar, Setor Marista. Lawyers in charge: Rafael Bispo da Rocha, OAB/GO 33.675, and Ivenise Uchôa de Almeida Rocha, OAB/GO 59.087. Online service for Brazilians in any country and in person in Goiânia.