Deadline for Filing the Definitive Departure from Brazil Notification

By Angelica Santos and Regina Gouveia.

The deadline for filing the Definitive Departure from Brazil Notification (Comunicação de Saída Definitiva do País) with the Brazilian Federal Revenue Service is February 28, applicable to individuals whose tax departure from Brazil occurred during the 2025 calendar year.

The Definitive Departure Notification is a mandatory step in formalizing the loss of Brazilian tax residency. Failure to file this notification may result in the individual being deemed a Brazilian tax resident for up to 12 months after physical departure from the country, even if the taxpayer has already established residence abroad.

It is important to note that the formalization of the definitive departure is only completed upon the filing of the Definitive Departure Tax Return (Declaração de Saída Definitiva do País), which must include information on income, assets, and rights relating to the period during which the taxpayer was still considered a Brazilian tax resident. This tax return must be filed within the same deadline applicable to the Annual Individual Income Tax Return, that is, by the last business day of April or May of the year following the definitive departure, in accordance with the calendar published by the Brazilian Federal Revenue Service.

Should you require assistance with this, or any other tax obligations related to leaving Brazil, our tax team remains available to provide the necessary support and advisory services.

This bulletin is for informational purposes only and should not be considered as legal advice on any of the topics discussed herein. For additional information, please contact the leaders of the Tax Team. CGM Advogados. All rights reserved.