01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your Brazilian departure.
Brazilian departure, without the full-service bill
Save $1,000s
in professional fees.
Get clarity for $497.
Stop paying accountants and lawyers premium hourly rates to organize paperwork you can prepare efficiently. ExitBrazil walks you through the facts the Receita Federal actually looks at, organizes your evidence, compiles a departure file around the Comunicação and the Declaração de Saída Definitiva do País, and puts it in front of an experienced reviewer before you file.
Guided preparation / Departure file compiled / Human legal review
Your next chapter, organisedExample
🇧🇷 Brazil🇦🇪 Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
🏠
New-country leaseA home for your next chapter
✓🪪
Residence documentYour status abroad
✓🏦
Bank statementYour everyday financial ties
✓🚗
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
🇦🇪 Dubai (UAE)🇲🇹 Malta🇨🇾 Cyprus🇬🇧 UK (non-dom / FIG)🇵🇦 Panama🇵🇾 Paraguay
Need a new residence too?
Leaving Brazil is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Dubai, Malta, Cyprus and UK and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site — click through.
🇦🇪
Dubai (UAE)
Explore residency pathways ↗
🇲🇹
Malta
Explore residency pathways ↗
🇨🇾
Cyprus
Explore residency pathways ↗
🇬🇧
UK (non-dom / FIG)
Explore residency pathways
🇵🇦
Panama
Explore residency pathways ↗
🇵🇾
Paraguay
Explore residency pathways ↗
Immigration eligibility, processing times and government requirements vary by route and applicant.
The $497 guided departure package
Do the simple work once.
Pay experts for judgment — not administration.
Traditional full-service departure engagements get expensive when accountants and lawyers each bill hourly for gathering the same facts. Software handles the organization and drafting; experts handle the parts that require judgment.
$497Prepared departure file + written review
Start the process →02
Upload your documents
Add evidence of your new life abroad and the Brazilian ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering your departure date, whether the move is permanent or temporary, employer and other paying sources, bank and brokerage accounts, property, MEI or Simples Nacional status and your voter registration.
04
We compile your departure file
The software organizes your answers and evidence into a structured departure file: your residency-end date, your Comunicação and DSDP timeline, the income that will switch to non-resident withholding and the accounts that need notifying.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residency position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to file on that basis, submit a formal consulta to the Receita Federal, or obtain specialist advice first.
No open-ended hourly meter.
The core guided preparation and review is $497. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
Brazil has a departure form.
Here is how it actually works.
Unlike most countries, Brazil asks you to tell the tax authority you have left — twice. First a short Comunicação de Saída Definitiva do País, then a final Declaração de Saída Definitiva do País in the following year. Miss them and the Receita Federal keeps treating you as a resident for twelve months, with worldwide income in scope.
When residency ends
Permanent departure: the day you leave. Temporary: after 12 months away.
The Receita Federal treats you as a non-resident from the date of departure if you leave Brazil em caráter permanente. If you leave em caráter temporário, you stay resident until you complete 12 consecutive months of absence, and become non-resident from that point.
Going the other way, a foreigner on a temporary visa becomes resident after 184 days, consecutive or not, within a 12-month period; up to 183 days keeps them non-resident. There is no closest-connections test — the questions are the date you left and whether the departure was definitive.
Receita Federal: residente e não residente ↗The 12-month trap
Leave without filing and Brazil taxes you as a resident for a year.
If you do not declare your departure, the Receita Federal's own guidance is explicit: during the first 12 months from the date you left, income from Brazilian sources is taxed exactly like a resident's, and income from foreign sources is also subject to tax in Brazil. Only from the 13th consecutive month of absence does Brazilian-source income switch to exclusive withholding or definitive taxation.
That is a full year of worldwide-income exposure and annual-return obligations that a timely Comunicação avoids for a permanent leaver.
Receita Federal: tributação de quem não declarou saída ↗If you want certainty
There is no residency-opinion request — but there is a formal consulta.
The Receita Federal does not issue residency determinations on request. What exists is the consulta sobre a interpretação da legislação tributária: an individual can put a precise description of their facts and the provision in doubt to the RFB, and the resulting Solução de Consulta binds the administration once published. It answers a question of law on your stated facts, which is why the facts need to be assembled carefully first. Generic or hypothetical questions are rejected.
Receita Federal: consulta sobre interpretação da legislação tributária ↗Departure-year filing
One Comunicação, one DSDP, one single-instalment payment.
Step one is the Comunicação de Saída Definitiva do País, filed online from the date you leave until the last day of February of the following calendar year. Step two is the Declaração de Saída Definitiva do País (DSDP), sent in the year after you leave by the same deadline as the annual return — for the 2026 season that window ran from 23 March to 29 May 2026. It covers income, assets, rights and debts for the part of the year you were resident, and any tax due is paid in a single instalment by the filing deadline. Filing the DSDP does not clear earlier years you never filed.
Receita Federal: como entregar a DSDP ↗Why this matters
A flight changes
your location.
The facts tell the rest.
Brazilian tax obligations depend on residency. Residents report worldwide income on an annual return; non-residents are taxed on Brazilian-source income only, mostly by withholding at source, with no annual return. The Receita Federal decides which you are by your departure date and whether the move was definitive — and by whether you told them.
Read the Receita Federal's DSDP overview ↗Was the departure definitive?
The rules hinge on 'ânimo definitivo'. Your new-country lease, permit and employment, and what you did with your Brazilian home, are the evidence that the move was permanent rather than a long trip.
Who is still paying you in Brazil?
An employer, a pension, a tenant or a broker who does not know your departure date will keep withholding as if you were resident — and the RFB expects you to have told them.
What did you leave running?
An MEI or Simples Nacional company, voter registration, a CPF still marked as resident, and brokerage accounts all need to be dealt with, not left on autopilot.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and Brazilian ties.
02
Build your document file
Keep new-country evidence and changes to Brazilian ties in separate, labeled sections.
03
Get reviewed before you file
Our team reviews your departure file and evidence, provides an advisory opinion and recommends revisions before you file the Comunicação and the DSDP.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed departure file
Our team reviews your residency-end date, your Comunicação and DSDP timeline, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have a company, a Simples Nacional business, Brazilian real estate, a brokerage portfolio or foreign assets reported under Lei 14.754? We can connect you with contadores and advogados tributaristas for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Full-service Brazilian departures can run into thousands of dollars in combined accounting and legal fees once a company, rental property, brokerage accounts and years of unfiled returns are in play.
This refers to broader, multi-specialist engagements, not departure preparation alone. Actual fees and savings vary.
Beyond the residency question
No exit tax.
But withholding starts the day you leave.
Brazil has no exit tax and no deemed disposal of your assets when you cease residency. What changes is how your Brazilian-source income is taxed. Once you are non-resident, work and service income paid from Brazil is withheld at 25%, royalties and technical services at 15%, and most other income without a specific rule at 15% — rising to 25% if you live in a country the RFB lists as having favourable taxation. Sales of Brazilian assets are taxed definitively as capital gains. Foreign-source income drops out entirely — but only once your non-resident status has actually started, which is why the Comunicação matters.
Receita Federal: tributação do não residente ↗CONTADOR (CRC)
Tax analysis and filings
A contador registered with the Conselho Regional de Contabilidade can prepare the DSDP, clear unfiled prior years, close or de-register an MEI or Simples Nacional business and calculate withholding on income you keep receiving from Brazil.
ADVOGADO TRIBUTARISTA
Consultas and disputes
A tax lawyer registered with the OAB can draft a formal consulta to the RFB, structure the sale of Brazilian real estate or company interests as a non-resident and handle any assessment that follows a late or missed departure filing.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure →Team review is a separate, agreed professional engagement. Our advisory opinion is not a determination by the Receita Federal.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal RFB document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
Brazil
Documenting what changed
- Notify every paying source of your departure dateEmployer, pension payer, tenants, banks and brokers. The RFB says you must tell each source so it withholds at the non-resident rate; keep the letters.
- Close or de-register an MEI or Simples Nacional businessA non-resident cannot open or keep an MEI and must request exclusion from the Simples Nacional regime.
- Transfer or justify your voter registrationMove your título to the consulate's electoral zone, or justify each round within 60 days. Without electoral clearance you cannot renew a Brazilian passport.
- Re-register investments as a non-residentIndividuals resident abroad who invest in Brazilian markets fall under the Investidor Não Residente rules (CMN Resolution 4,373/2014 and CVM Resolution 13/2020).
- Keep your CPF, update your statusYour CPF number stays valid. The RFB's own guidance says to keep your registration current; those who left more than six years ago without filing regularize the CPF by email instead.
Keeping a Brazilian bank account does not by itself keep you resident — but the bank needs to know you have left. See the RFB's departure note ↗
Still waiting on a document? Mark it pending and keep going.
Start my departure file — $497 →Your file grows as your move does.
04 / When you're ready
You prepare here.
You file with the Receita Federal.
Brazil has a real departure procedure with real deadlines. Both filings are made through the RFB's own systems with your gov.br login. This app does not connect to gov.br or e-CAC.
gov.br: comunicar saída definitiva do país ↗01
File the Comunicação de Saída Definitiva do PaísOnline at the CSDP portal, from the date you leave until the last day of February of the following year. If you left temporarily, file once you complete 12 consecutive months of absence, by the same February deadline. It is free.
02
Send the Declaração de Saída Definitiva do PaísIn the year after departure, through the same program as the annual return and by the same deadline (23 March to 29 May in 2026). Report income, assets, rights and debts for the resident part of the year.
03
Pay in a single instalmentAny tax calculated in the DSDP is due in quota única by the filing deadline, together with any existing RFB debts. Late filing carries a minimum fine of R$ 165.74, or 1% per month of the tax due up to 20%.
04
Tell your paying sources — and keep the fileNotify each Brazilian payer of your departure date so it withholds correctly. The RFB can assess for six years; keep the receipts, your Comunicação confirmation and every notification you sent.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your departure file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a Receita Federal determination or a Solução de Consulta.
Is there a Brazilian equivalent of Canada's NR73?
Not an opinion request, no. Brazil goes further than Canada in one direction — it has a mandatory departure notice (the Comunicação de Saída Definitiva) and a final departure return (the DSDP) — and less far in the other: there is no form on which the RFB will tell you whether you are resident. If you need a binding answer on a point of law, an individual can file a formal consulta. How a consulta works ↗
Is there an exit tax when I leave Brazil?
No. Brazil does not deem you to have sold your assets on departure and levies no charge on unrealized gains. Your obligations are the departure filings and, afterwards, withholding on income you keep receiving from Brazil. Non-resident taxation ↗
What happens if I just leave and never file anything?
For the first 12 months after departure the RFB taxes your Brazilian-source income as a resident's and your foreign-source income is also within Brazilian tax. Only from the 13th consecutive month of absence do you move to non-resident withholding. You will also owe the annual returns for that period. RFB guidance ↗
I left years ago and never filed the Comunicação. Can I fix it?
Partly. The Comunicação can only be filed in its annual window (by the last day of February after departure); the system will not accept it late. Within six years you can still file the DSDP, with the late-filing fine. After six years the filing obligations lapse and what remains is regularizing your CPF by email to cpf.residente.exterior@rfb.gov.br. RFB executive note (October 2025) ↗
Can I keep my Brazilian bank account, apartment and investments?
Yes, and many people do. Tell the bank and broker your departure date; rent and most other income you receive from Brazil is withheld at 15% (25% from a country with favourable taxation), and a later sale is taxed definitively as a capital gain. Investing in Brazilian markets from abroad falls under the Investidor Não Residente rules. CVM: investidor não residente ↗
What about my INSS or private pension paid from Brazil?
It keeps being paid, and it becomes Brazilian-source income of a non-resident: taxed by withholding at source rather than on an annual return. The rate depends on how the payer classifies the payment — work-related income is withheld at 25%, other income without a specific rule at 15% — and on where you now live. Get the payer to confirm the rate before you go. RFB rates ↗
What if I move back to Brazil later?
You become resident again on the day you return with definitive intent, and worldwide-income reporting restarts from that date. Brazil has no returning-resident regime and no tail on former residents, so the clean way back is simply to document the date. RFB residency rules ↗
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file — $497 →Dubai (UAE) / Malta / Cyprus / UK (non-dom / FIG) / Panama / Paraguay
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
🌐Exit GlobalPortfolio home🇨🇦Exit CanadaNR73 + departure file🇺🇸Exit USAExpatriation + Form 8854🐻Exit CaliforniaFTB residency🗽Exit New YorkDomicile + statutory residency🇬🇧Exit the UKStatutory Residence Test🇮🇪Exit IrelandOrdinary residence tail🇫🇷Exit FranceArt. 167 bis exit tax🇧🇪Exit BelgiumSpecial departure return🇳🇱Exit NetherlandsM-form + conserverende aanslag🇪🇸Exit SpainArt. 95 bis + quarantine rule🇮🇹Exit ItalyAIRE + black-list presumption🇩🇰Exit DenmarkFraflytterskat🇳🇴Exit NorwayUtflyttingsskatt🇸🇪Exit SwedenTen-year share rule🇦🇺Exit AustraliaCGT event I1🇿🇦Exit South AfricaSection 9H exit charge🇩🇪Exit Germany§ 6 AStG Wegzugsbesteuerung🇦🇹Exit Austria§ 27 (6) Wegzugsbesteuerung🇫🇮Exit FinlandThree-year rule🇧🇷Exit BrazilSaída definitiva🇯🇵Exit JapanExit tax on ¥100m+ assets🇮🇱Exit IsraelCentre of life + s.100A🇳🇿Exit New Zealand325-day rule + IR886🇵🇹Exit PortugalArt. 16 CIRS residency🇰🇷Exit South KoreaExit tax on large shareholders🇦🇷Exit ArgentinaPérdida de residencia + baja🇮🇳Exit IndiaSection 6 residency + RNOR🇨🇭Exit SwitzerlandWegzug + pension withholding
Arriving
🇵🇦Move to PanamaTerritorial tax, Friendly Nations🇦🇪Move to DubaiNo personal income tax🇲🇹Move to MaltaRemittance basis, EU🇨🇾Move to Cyprus60-day rule, non-dom🇵🇾Move to ParaguayTerritorial tax, fast residency🇺🇾Move to UruguayTax holiday for new residents🇨🇷Move to Costa RicaTerritorial tax🇧🇸Move to BahamasNo income tax🇵🇹Move to PortugalD7, D8, Golden Visa, IFICI🇹🇭Move to ThailandLTR visa, remittance basis🇲🇾Move to MalaysiaMM2H, territorial tax🇮🇩Move to IndonesiaSecond Home visa, Bali🇬🇪Move to GeorgiaForeign income exempt, 1% SBS🇵🇷Move to Puerto RicoAct 60 for US citizens🇮🇹Move to ItalyFlat tax, 7% pensioner regime🇬🇷Move to GreeceGolden Visa, non-dom flat tax🇭🇰Move to Hong KongTerritorial, no CGT🇸🇬Move to SingaporeForeign income exempt, no CGT