Updated October 2026 · Legal review: Isadora Rizzi, lawyer (OAB/PR 75.878)
Anyone leaving Brazil to live abroad must report the move to the Federal Revenue Service (Receita Federal). Otherwise, the person continues to be treated as a Brazilian tax resident and may be taxed in both countries.
Who must declare final departure?
Anyone who leaves Brazil permanently, or who, having left temporarily, completes 12 consecutive months outside the country.
There are two documents
- Final Departure Notice (Comunicação de Saída Definitiva): reports the departure date. It must be filed by the last day of February of the year after departure.
- Final Departure Declaration (Declaração de Saída Definitiva): the last return as a resident, with income up to the departure date. It follows the deadline of the annual income tax return of the following year.
What changes after departure?
- Brazilian-source income, such as rent and investments, becomes subject to withholding tax for non-residents.
- Appointing a representative in Brazil is recommended.
- Banks and brokers must be informed of the new status.
What if I don’t file?
The person remains required to file annual returns as a resident, may have their CPF flagged as pending and may receive late-filing fines.
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Legal basis
- SRF Normative Instruction No. 208/2002.
- Income Tax Regulation (Decree No. 9,580/2018).
Frequently asked questions
Will I lose my CPF when I leave Brazil?
No. The CPF remains valid, but it must be kept in good standing.
Do I have to declare if I’m away for only 6 months?
As a rule no. The obligation arises with a final departure or after 12 consecutive months abroad.
Can I keep a bank account in Brazil?
Yes, by informing the bank of your non-resident status.