What are the implications of the Brazilian IRPF when I live in the USA?

Living in the United States, especially under a visa such as the EB-5, requires special attention to tax obligations, both in the US and in your country of origin, Brazil. Thus, understanding how the Brazilian Individual Income Tax (IRPF) works for those living abroad can help avoid surprises and problems with the tax authorities.

In general, Brazil adopts the residence criterion to determine the obligation to declare income. If you have changed your residence to the US, it is important to verify whether you still qualify as a tax resident in Brazil. Normally, to declare yourself a non-resident, it is necessary to file the “definitive departure from the country” procedure with the Federal Revenue Service. This process consists of officially informing that your tax residence has changed, and from the moment this procedure is concluded, Brazil will cease to tax your income earned abroad.

If you have not carried out the definitive departure, the Brazilian tax authorities may understand that you still have tax obligations related to the IRPF, requiring you to declare all your income, including that obtained in the US, and taxes may be levied on income earned abroad. However, it is worth noting that Brazil and the United States have specific rules to avoid double taxation, although there is no comprehensive double taxation treaty between them; therefore, each situation will require a detailed analysis to identify possible tax credits or compensations.

It is essential to always align your tax situation with the legal requirements of both countries and be attentive to deadlines, forms, and the correct application of laws to avoid future issues. It is recommended to seek guidance from professionals specialized in international tax law and immigration, avoiding falling for miraculous offers or promises that cannot guarantee results in immigration or tax processes.

Remember: maintaining compliance with the laws is fundamental both to ensure the regularity of your immigration status and to preserve your tax situation. Therefore, consider consulting companies or professionals with a solid reputation and proven experience in the area, always cautiously to avoid exposing yourself to possible frauds or aggressive marketing campaigns.

Victoria Harper

Editor-in-Chief

Meet the author

Leading journalism and editorial content at Visto n’ Visa, Victoria helps make immigration topics clear, trustworthy, and easy to understand. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.