DASTF: Mandatory Departure Declaration to Receita Federal
The DASTF (Declaração de Saída Definitiva do País) is the formal notification to Receita Federal (Brazilian IRS) that you are permanently leaving Brazil. It is a legal requirement for Brazilian tax residents departing permanently. How it works: (1) From the date of departure: you are considered a Brazilian non-resident — only Brazilian-source income is taxable. (2) Filing the DASTF: file the DASTF via the Receita Federal website (receita.fazenda.gov.br) or the e-CAC portal. The DASTF can be filed as part of the Declaração de Ajuste Anual (annual IRPF return) for the year of departure, or separately. DASTF deadline: file by April 30 of the year following the year of departure (the same deadline as the regular IRPF return). (3) The DASTF covers income earned in Brazil from January 1 to the date of departure (as a resident) and sets your non-resident status from departure date. After the DASTF: any Brazilian-source income (rental, dividends, interest) is taxed via IRRF (Imposto de Renda Retido na Fonte — Brazilian withholding tax) at 15% or 25% (depending on destination country and income type). Note: if you plan to return to Brazil within 12 months of departure, you remain a Brazilian tax resident throughout — DASTF is only for permanent departures. Provisional departure: if departure is for temporary purposes (e.g., contract work abroad for 12 months initially), you may be considered resident until 12 months; at that point, file DASTF. Ensure your CPF is not listed as 'suspended' before filing — an active CPF is required.
FGTS: Severance Fund Withdrawal on Departure
FGTS (Fundo de Garantia do Tempo de Serviço) is Brazil's mandatory employment severance fund. Employers deposit 8% of employees' monthly gross salary into a restricted FGTS account held by Caixa Econômica Federal. FGTS is one of Brazil's most significant employee financial assets — for long-term employees, the balance can be substantial. FGTS withdrawal on departure: the departure from Brazil qualifies as a 'FGTS release event' (evento liberatório). To withdraw FGTS on departure: (1) Obtain the TRCT (Termo de Rescisão do Contrato de Trabalho — employment contract termination agreement) from your employer. (2) For departure abroad, the applicable reason on TRCT is typically demissão sem justa causa (dismissal without cause) or distrato bilateral (mutual agreement) — this determines whether the 40% employer penalty contribution is paid in addition to the balance. (3) Submit the withdrawal request to Caixa Econômica Federal with your TRCT and proof of departure. FGTS can be withdrawn via Caixa's app (FGTS app). FGTS tax treatment: FGTS balance and withdrawals are exempt from Brazilian IRPF — this is a significant tax benefit. FGTS balance earns 3% p.a. + TR (Taxa Referencial) + profit-sharing distributions declared by Caixa annually (typically 2–4% additional). Multiple FGTS accounts: if you had multiple Brazilian employers, each has a separate FGTS account — withdraw all. FGTS balance inquiry: check at caixa.gov.br or via the FGTS app with your CPF.
CPF Status, Brazilian Bank Accounts, and Repatriation
CPF (Cadastro de Pessoas Físicas) is Brazil's individual taxpayer registry number — a permanent 11-digit ID. Your CPF remains valid indefinitely after departure and is required for all Brazilian financial and legal matters (bank accounts, property, taxes, pensions). CPF status update: as a non-resident, your CPF status changes to 'não residente' — inform your Brazilian bank when you become non-resident. Brazilian bank accounts: as a Brazilian non-resident, you can maintain Brazilian bank accounts under NRC (Non-Resident Capital) status — these accounts are governed by Banco Central do Brasil (BCB) Resolution 3,568/2008 and successors. Repatriation of funds from Brazil: governed by BCB foreign exchange regulations. Foreigners and Brazilians abroad can repatriate funds earned or held in Brazil subject to: (1) proof of origin of funds (comprovante de origem); (2) payment of applicable Brazilian taxes (IRRF). Repatriation via bank: authorised by your Brazilian bank via SISBACEN (BCB's settlement system). There is no annual limit on repatriation for Brazilians returning funds abroad, provided the source of funds is documented and taxes are paid. IOF (Imposto sobre Operações Financeiras): applies to foreign exchange transactions — 0.38% on most FX transactions for individuals. The IOF rate changes frequently — check current BCB regulations. Brazilian property sale proceeds: fully repatriable; buyer withholds 15% IRRF on gains if seller is non-resident (applied on the gain, not gross proceeds).
Brazilian Pension (INSS) and Social Security Abroad
Brazil's INSS (Instituto Nacional do Seguro Social) administers the national pension system. INSS contributions: mandatory for formal employees (7.5%–14% employee + 20% employer, based on salary brackets). INSS pension (aposentadoria) is accrued based on contribution history. INSS pension is portable internationally — payable via international bank transfer. Types of Brazilian pension: (1) Aposentadoria por tempo de contribuição: requires 35 years of contributions (men) or 30 years (women) — minimum ages also apply. (2) Aposentadoria por idade: 65 men / 62 women with 15+ years of contributions. If you have not yet reached contribution thresholds: check Brazil's international social security totalization agreements. Brazil has agreements with Germany, Italy, Portugal, Spain, Greece, and Luxembourg (bilateral agreements for combining contribution years). No agreement with the USA — Brazilian and US social security years cannot be combined. Meu INSS: access your Brazilian INSS contribution history and pension projection via Meu INSS (meu.inss.gov.br) online portal. Contact the INSS antes da saída (before departure) to register an overseas payment address. Annual 'proof of life' (prova de vida) required for international pension payments — available at Brazilian consulates abroad. INSS contributions as self-employed abroad: Brazilians living abroad can continue making voluntary INSS contributions as a contribuinte individual no exterior — preserving contribution history for eventual Brazilian pension. Contribution rate: 20% of declared income (between the INSS floor and ceiling).
Final Brazilian IRPF Return and Non-Resident Obligations
Brazilian financial year: January 1 to December 31. Final IRPF return (Declaração de Saída Definitiva do País): file via e-CAC or Receita Federal website. Deadline: April 30 of the year following departure (same as regular IRPF). The final return covers January 1 to departure date for worldwide income, plus Brazilian-source income for the remainder of the year (taxed at non-resident rates). Progressive IRPF rates: 7.5%, 15%, 22.5%, 27.5% on progressive bands. Deductions: the final year return can include standard deductions for dependants, education, and medical expenses proportional to the resident period. After departure: non-resident IRRF withholding is the final Brazilian tax on most income types. Dividends from Brazilian companies: under current rules, Brazilian dividends are not subject to Brazilian income tax for individuals (Brazil introduced a dividends exemption decades ago — note: Lula government has proposed taxing dividends, but as of 2026, dividends remain exempt or taxed at reduced rates; verify current legislation). Interest on Brazilian accounts: 15% IRRF (standard). Rental income from Brazilian property: 15% IRRF on gross rental income. Brazilian property capital gains: 15%–22.5% on gains as a non-resident. Brazil-USA DTAA: Brazil and the USA do not have a comprehensive double tax treaty as of 2026 — verify current status. Without a DTA, US residents pay Brazilian withholding AND declare the income on US Form 1040, claiming FTC on Form 1116 for the Brazilian IRRF paid.