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🇧🇷 Brazil Tax Exit Planner

Should you file a saida definitiva? See exactly how it affects your taxes, investments, and banking — with a step-by-step guide.

Your current situation in Brazil

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Annual investment income (BRL) — enter your actual amounts

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R$
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You could save

$46,381/year

in taxes by living in Paraguay instead of Brazil

R$ 46.381/year

🇧🇷 Stay as Brazilian Tax Resident

Worldwide taxation at progressive rates

R$ 66.631/year

IRPF (up to 27.5%)R$ 39.600
Investment income (17.5%)R$ 18.906
Offshore income (15%)R$ 5.625
Dividends (10%)R$ 2.500
FII distributionsExempt
Saves R$ 46.381/year

File Saida + Move to Paraguay

Only taxed on Brazilian-source income at 15% flat

R$ 20.250/year

Brazilian stocks (15% flat)R$ 11.250
FII distributions (15% non-resident)R$ 9.000
Offshore incomeR$ 0
Paraguay tax on foreign incomeR$ 0

0% on foreign income (territorial)

Lei 14.754/2023 changed everything for offshore investments

If you have offshore structures (PICs, trusts, or foreign investment accounts), they're now taxed at 15% annually on an accrual basis — even if you don't distribute profits. Filing saida definitiva is the only way to escape this for non-Brazilian income. This law made the saida much more valuable than before 2024.

Step-by-step: How to file your saida definitiva

What you need to do, in order, with deadlines

1

Comunicacao de Saida Definitiva

File within 30 days of departure or by the last day of February of the following year. Done via e-CAC (Receita Federal).

2

Declaracao de Saida Definitiva (DSDP)

File by the April deadline following your departure year. This is your final Brazilian tax return — declare all assets, income, and gains up to the departure date.

3

Notify your bank and broker

Your regular conta corrente becomes a CDE (Conta de Domiciliado no Exterior). Some banks close accounts — open a CDE-compatible account first. B3 broker accounts switch to non-resident status.

4

Restructure investments

FII distributions change from exempt to 15% withholding. Come-cotas funds may trigger gains on exit. Consider selling and rebuying post-departure for a new cost basis.

5

Notify income sources

Any Brazilian company paying you must withhold 25% (non-resident rate for employment) or 15% (for investment income). Update your CPF status.

6

Establish residency in destination

Get your residency in the destination country. Keep entry stamps, rental contracts, and utility bills as proof.

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These are simplified estimates based on 2026 Brazilian tax rules. Actual tax impact depends on your specific investment types, holding periods, cost basis, and the tax treaty (if any) between Brazil and your destination country. Always consult a Brazilian tax advisor (contador) before filing your saida definitiva.