Do I have to pay an exit tax in Brazil?

Immigrating through EB-5 raises tax questions, and one of the most common concerns a supposed exit tax. Brazil does not have a specific tax charged simply because you move abroad. Changing countries on its own does not trigger that charge.

What does exist are fiscal obligations tied to closing your tax residency status in Brazil. When you formally complete that process, you need to settle accounts with the Receita Federal, which generally involves:

• Notifying the tax authority of your permanent departure and reporting the date of the move.
• Filing a final income tax return as a resident.
• Resolving any outstanding obligations.

This is a closing formality, not an extra tax for the act of emigrating. Even so, each situation has its own details, and specific rules may apply to assets and capital gains.

Because tax law changes and falls outside the scope of immigration advice, the safest course is to confirm the current rules directly with the Receita Federal or a qualified accountant, keeping your obligations current in both Brazil and your destination country.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.