How do I file taxes in Brazil if I become a US resident?

When you acquire tax residency in the United States, as may happen through the EB-5 visa, how you file taxes in Brazil depends on your specific situation. Holding a green card does not automatically end your obligations with the Receita Federal.

If you intend to stop being a Brazilian tax resident, the formal path is to notify the Receita Federal of that change, which involves filing the Declaração de Saída Definitiva do País (Definitive Departure Declaration). Without completing this process, you may continue to be treated as a Brazilian tax resident and, as a result, remain subject to taxation on your worldwide income.

If you maintain economic ties in Brazil, such as real estate, financial investments, or businesses, the income generated there generally continues to be subject to Brazilian tax rules, even while living in the US. Both countries have their own tax systems, and this is where the risk of double taxation arises.

• Tax residency and immigration residency are distinct concepts.
• Ending Brazilian tax residency has its own formal procedure with the Receita Federal.
• Income of Brazilian origin tends to remain reportable in Brazil.

Since every profile is unique, it is worth consulting an accountant who specializes in international taxation to organize your obligations in both jurisdictions and avoid double taxation. Always confirm the current rules with the Receita Federal and US tax authorities.

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.