Leaving Brazil? Whether you're embarking on an international adventure or relocating for work, ceasing your tax residency in Brazil involves several key steps. Let's navigate this process step-by-step to ensure you cover all legal bases.
1. Determine Your Residency Status
Before initiating the process, confirm that you qualify as a non-resident for tax purposes. This is typically determined by the number of days you've spent outside Brazil or your intention to reside abroad permanently.
2. Submit the Comunicação de Saída Definitiva do País
This document, also known as the 'Definitive Departure Communication,' must be submitted to the Brazilian Federal Revenue Service (Receita Federal) by the last day of February of the year following your departure. It formally notifies the authorities of your intent to cease tax residency.
3. File the Declaração de Saída Definitiva do País
The 'Definitive Departure Declaration' is an income tax return for the period you were a tax resident in Brazil during the departure year. This must be filed by April 30th of the year following your departure.
4. Settle Outstanding Tax Obligations
Ensure all your taxes are paid up to the date of your departure. This includes any pending income tax, social contributions, and other federal, state, or municipal taxes.
5. Update Your Cadastro de Pessoas Físicas (CPF)
Update your CPF status to 'non-resident' with the Receita Federal. This can usually be done online or at a Brazilian consulate abroad.
6. Notify Financial Institutions
Inform your bank and other financial institutions of your change in tax residency status. This ensures proper handling of your accounts and any future transactions.
Legal References
- Lei Nº 9.779, de 19 de Janeiro de 1999
- Instrução Normativa RFB Nº 208, de 27 de Setembro de 2002
- Instrução Normativa RFB Nº 1.548, de 13 de Fevereiro de 2015
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