Last Updated: April 2026
Brazil is one of the world's largest economies and a significant source of emigration to the USA, Europe, and Japan. Brazil's departure tax rules centre on a mandatory administrative declaration — the DASTF — which establishes your non-resident status with the Receita Federal (Brazil's equivalent of the IRS). Brazil's FGTS severance fund, a mandatory employer-employee contribution account, is a major financial asset that can be withdrawn on departure. Brazil has no general exit tax, but its non-resident withholding system and the complexity of the final Brazilian income tax return require careful planning.
Brazil-to-USA migration is significant — the Brazilian community in the USA exceeds 1.5 million, concentrated in Massachusetts, Florida, and New York. Key BR-US planning points:
No Brazil-USA DTA: As of 2026, Brazil and the USA do not have a comprehensive income tax treaty. This creates double taxation risk: Brazilian-source income (interest, FGTS gains, rental) is subject to Brazilian IRRF AND must be reported on US Form 1040. Claim US Foreign Tax Credit (FTC) on Form 1116 for Brazilian taxes paid — this avoids true double taxation but adds filing complexity.
FGTS and US tax treatment: FGTS withdrawals are tax-free in Brazil (IRPF exempt). However, for US tax purposes, FGTS is likely treated as a foreign pension or employment benefit — the IRS may tax the accumulated employer contributions as income in the year of receipt. Withdraw FGTS before becoming a US tax resident where possible, or consult a US CPA familiar with Brazilian accounts.
CPF and US FBAR: Brazilian bank accounts with balances exceeding $10,000 must be reported on FinCEN Form 114 (FBAR) annually as a US resident. Brazilian investment accounts (CDBs, LCIs, FIIs) also reportable. FATCA: Brazilian banks report US-person account information to Receita Federal, which shares with the IRS.
DASTF timing strategy: File the DASTF as early as possible after establishing US residency — this starts the clock on non-resident treatment for Brazilian purposes and simplifies the final Brazilian tax year.
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Get International Health Cover from Day One →The DASTF (Declaração de Saída Definitiva do País) is the official notification to Receita Federal that you are permanently leaving Brazil. It is mandatory for Brazilian tax residents who depart permanently. Filing process: (1) Access e-CAC (Centro Virtual de Atendimento) at cav.receita.fazenda.gov.br or the Receita Federal website. (2) The DASTF is filed as part of the annual IRPF return process for the year of departure — select the 'Declaração de Saída Definitiva' option instead of the regular return. (3) Deadline: April 30 of the year following the calendar year you departed. For example, if you departed in June 2026, file the DASTF by April 30, 2027. (4) The DASTF covers: all worldwide income from January 1 to departure date (when you were Brazilian-resident); your CPF status is updated to non-resident. From departure date onwards, you are only subject to Brazilian tax on Brazilian-source income via IRRF withholding. Not filing the DASTF: if you fail to file, Receita Federal continues to consider you a Brazilian tax resident — you would be expected to file full annual IRPF returns. This creates compliance risk and potential penalties (multa por atraso) if Brazilian-source income is not declared.
FGTS withdrawal steps for departure abroad: (1) Terminate your Brazilian employment formally: the TRCT (Termo de Rescisão do Contrato de Trabalho) must be signed. Mutual agreement (distrato) or dismissal without cause both trigger FGTS withdrawal rights. Voluntary resignation (pedido de demissão): under traditional rules does not immediately trigger the FGTS balance — only the amounts for the prior 3 years are accessible; the 40% employer penalty is not paid for voluntary resignation. Plan your exit accordingly. (2) Download the FGTS app (Caixa FGTS) or visit caixa.gov.br — identify all your FGTS accounts by CPF. (3) Submit a withdrawal request via the app or at a Caixa Econômica Federal branch. Required documents: TRCT, ID, CPF, bank details. (4) For departure-specific withdrawals (saque por cancelamento de visto), bring proof of your foreign visa/residency permit. Timeline: Caixa typically processes FGTS withdrawals within 5–10 working days. The balance (including the 40% penalty from employer if applicable) is credited tax-free. Note: if you have already left Brazil, a procurador (legal representative) with a Brazilian power of attorney can process the FGTS withdrawal on your behalf.
Yes — capital gains on the sale of Brazilian property are taxable in Brazil for both residents and non-residents. As a non-resident: the buyer is required to withhold 15% IRRF on the capital gain (lucro imobiliário) — not on the gross sale price but on the gain (sale price minus acquisition cost). Tax rates on property gains for non-residents: flat 15% IRRF (this is the standard withholding rate for non-residents). Compare with residents, who pay 15%–22.5% on gains (progressive) with an inflation adjustment (atualização pelo IGPM). The gain calculation: sale price minus corrected acquisition cost (custo de aquisição corrigido). For Brazilian properties, the acquisition cost can be adjusted for capital improvements documented with Notas Fiscais. Exemptions for non-residents: the R$440,000 exemption for sale of the only residential property (available to Brazilian residents) does NOT apply to non-residents. The reduced rate for sale of the único imóvel with reinvestment in another property also does not apply. Process: the sale is managed by a Brazilian cartório (notary) and advogado (attorney). GCAP software (Receita Federal): use this to calculate the exact capital gain and generate the DARF (payment slip) for any tax due above the IRRF withheld. File a non-resident income tax return for the year of sale to reconcile.
Yes — you can maintain Brazilian bank accounts and investments as a non-resident, but you must update their status. Brazilian bank account conversion: notify your bank that you have become a non-resident (informing them of your DASTF filing). The account becomes a Conta de Capital Estrangeiro (NRC account) — governed by BCB Resolution 4,373/2014. This account can hold BRL and receive Brazilian-source income. Brazilian investments as non-resident: Brazilian government bonds (Tesouro Direto): non-residents can hold; interest subject to 15% IRRF. CDBs (Certificados de Depósito Bancário): 15%–22.5% IRRF on interest depending on term. LCI/LCA (real estate/agricultural credit notes): exempt from IRRF for individuals (resident or non-resident). FIIs (Fundos de Investimento Imobiliário / REITs): dividends from FIIs are exempt for individuals; capital gains at 20%. Ações (Brazilian stocks on B3): capital gains at 15% (day-trading at 20%); dividends currently exempt. Monthly DARF: if you have capital gains above R$20,000/month from stock sales, file the DARF yourself. CRS reporting: Brazil participates in CRS — Brazilian banks report your account details to your new country of tax residence annually.