Brazilians who live abroad also need to report to the Federal Revenue. According to estimates from the Ministry of Foreign Affairsnearly 5 million Brazilians currently live outside the country.
In several cases, these Brazilians still need to declare their Income Tax 2026.
This happens because the obligation to declare is not linked to the place of residence, but to the taxpayer’s formal status in Brazil. In other words, who is still considered tax resident Brazilian is obliged to declare, including their .
“Changing countries also requires attention to the tax aspect. Understanding whether there is an obligation to declare and how to do it correctly avoids inconsistencies and guarantees greater security in financial operations”, explains lawyer Lívia Cândido, specialist in International Law at Amorim Global.
Thus, the central point to know if there is a tax obligation is to check whether the definitive departure from Brazil was formalized with the Federal Revenue. This can be done by submitting a CSDP (Communication of Definitive Exit from the Country)through .
In the words of the Tax Authority, those who: are not considered Brazilian residents:
- Does not reside in Brazil permanently;
- Leave Brazil permanently, on the date of departure, or after 12 consecutive months of absence, if you have not communicated your definitive departure from the country.
- As a non-resident, you enter Brazil to provide services as an employee of a foreign government body located in the country.
- Enter Brazil with a temporary visa and stay for up to 183 days, consecutive or not, in a period of up to 12 months;
- Leave Brazil on a temporary basis, from the day following the day on which you complete 12 consecutive months of absence.
The deadline for notifying the government of definitive departure begins on the day the emigrant leaves the country, while for temporary departures it begins on the date the person is no longer considered a resident.
The deadline ends on the last day of February of each year, that is, in 2026 it ended on February 28th. After this communication, the emigrant has until next year to complete the DSDP (Declaration of Definitive Departure from the Country).
To declare, you must have documents that prove departure from the country, such as:
- ;
- work contracts abroad or;
- any other record that proves residence outside Brazil.
The taxpayer must use the Federal Revenue program, available on the official website, to complete the declaration.
After sending, it is important to monitor the processing of the declaration and keep the proof of sending stored for future consultation.
If it does not comply with the rules, the tax resident in Brazil must still declare this year 2026. The deadline for delivery is May 29th, at 11:59 pm.
How to declare IR
Premaining accounts to the tax authorities It has become much simpler in recent years, with the implementation of applications and websites that allow you to declare in a few minutes.
On the Federal Revenue website you can download the app for Windows, Linux or Mac “Income Tax Program“, while the e-CAC portal provides a tab for declaring by name “My Income Tax“.
Both paths lead to logging into your account Gov.br. After accessing the main page, simply choose between the pre-filled, new, simplified or complete declaration. Fill in all the data below:
- Titular;
- Income;
- Payments or Donations;
- Heritage.
