What are the IRPF (Brazilian income tax) implications when I live in the U.S.?

The IRPF implications for someone who moves to the United States, including under the EB-5, depend primarily on your tax residency status. Brazil uses a residency-based criterion to determine the obligation to file and report income, so the first step is to verify whether you are still considered a tax resident in the country.

When someone transfers their residency abroad, there is a specific procedure with Receita Federal, Brazil’s federal tax authority: the definitive departure from the country (‘saída definitiva’), through which you officially notify this change. How IRPF applies to your income, including income earned outside Brazil, typically varies depending on whether or not you have formalized this status.

A few points deserve attention:

• Confirming whether you still qualify as a tax resident in Brazil.
• Understanding the definitive departure procedure and its effects.
• Assessing how to handle possible double taxation between the two countries.

Because tax rules change and each case has its own specifics, do not treat these points as definitive guidance here. Verify your situation directly with Receita Federal, Brazil’s federal tax authority, and with an international tax professional, keeping your tax obligations and your immigration process separate.

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.