Brazil (BR)
South America's largest country, combining major work hubs, world-famous culture, beaches, Amazon biodiversity, strong digital payments, and complex but navigable bureaucracy for expats.
Leaving Brazil
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: give formal written notice on your rental contract (30 days for open-ended; negotiate fixed-term exit). Give the school the required withdrawal notice (typically 1 full term). Begin CNPJ cancellation if you have a business registration — this process takes weeks. File the Comunicação de Saída Definitiva with Receita Federal if departing more than 30 days from now. Request your CNIS pension statement from Meu INSS. Begin selling large furniture — allow longer than expected. 6–8 weeks before: notify utilities providers and request cancellation on your move-out date. Notify your plano de saúde in writing (30 days notice). Notify your bank of non-resident status change; begin cancelling automatic debits. Begin arranging international health cover for arrival at destination. 4 weeks before: collect 90-day medication supply and request medical records from doctor and health plan provider. Settle all credit card balances. Confirm FGTS balance via app and understand whether you qualify for immediate withdrawal (dismissed without cause) or the 3-year rule applies. 2 weeks before: complete move-out inspection with landlord; photograph all rooms and meter readings. Arrange a Correios mail forwarding arrangement if applicable. Port mobile number to prepaid if needed. Final week: hand over keys with written acknowledgement. Confirm all utility cancellation protocols are in hand. File the Comunicação de Saída Definitiva if not already filed. Keep a Brazilian bank account and phone number active for at least 3–6 months after departure to receive FGTS, tax refunds, and rental deposit.
Deregistration
Brazil has no mandatory municipal address deregistration. However, the following steps are functionally required: (1) Foreign residents holding a CRNM (Carteira de Registro Nacional Migratório — the permanent residency card) should notify the Federal Police (Polícia Federal) of departure; permanent residency is automatically revoked after 2 consecutive years abroad without justified reason, so departing formally protects your future visa options. (2) Update your address with the Receita Federal (Brazil's tax authority) — your CPF number remains active and valid indefinitely even as a non-resident; do not cancel it. (3) Business owners must initiate CNPJ cancellation via Receita Federal's portal before leaving; a pending CNPJ generates ongoing tax obligations. (4) Employer and school deregistrations happen automatically at the employment or enrolment termination stage. (5) There is no "confirmation document" issued for departure — instead, the Comunicação de Saída Definitiva filed with Receita Federal serves as the official record of your changed tax status.
Tax clearance
Two formal Receita Federal filings govern your tax exit: (1) Comunicação de Saída Definitiva do País — a notice of departure filed to Receita Federal either up to 12 months before you leave or no later than 28 February of the year following departure. Filing this switches your tax status to non-resident with effect from the departure date. (2) Declaração de Saída Definitiva do País (DSDP) — the full tax return for the period from 1 January up to your departure date, filed by 30 April of the following year (e.g., for a 2025 departure, the DSDP is due by April 2026). Failure to file triggers an automatic 20% tax rate increase. After filing: all Brazilian-source income (rents, investments, pension) is taxed at 25% withholding at source — notify each paying source (tenant, fund manager, pension administrator) in writing of your non-resident status so they apply the correct withholding rate. No general exit tax on unrealised capital gains for individuals exists in Brazil, but property disposals are subject to normal CGT rules. Brazil has double-taxation treaties with Portugal, Spain, Japan, South Korea, Italy, France, Argentina, Chile, and others — check whether your destination country has a treaty to avoid double taxation on retained Brazilian income.
Pension portability
Brazil's state social security is INSS (Instituto Nacional do Seguro Social). Key departure considerations: (1) Portability — you can receive your INSS pension from abroad; it is paid via international bank transfer. (2) Bilateral totalisation agreements: Brazil has social security agreements that allow combining contribution periods (totalling) with Germany, Italy, Portugal, Spain, Greece, Luxembourg, Japan, South Korea, Cape Verde, Chile, Ecuador, and Quebec (Canada — provincial only, not federal). If you move to a treaty country and need more contribution years to qualify for a pension, your Brazilian INSS contributions count. Verify the current list and terms at previdencia.gov.br. (3) Vesting: 180 months (15 years) of INSS contributions are required for old-age retirement. If you have not reached this threshold, you cannot take a lump-sum refund of contributions — they remain on record until you reach qualifying age. (4) Facultative contributor option: you may continue paying INSS as a contribuinte facultativo (optional contributor) from abroad, preserving your contribution count and entitlement to sickness/disability benefits. The contribution rate is 20% of the declared salary base. (5) FGTS (Fundo de Garantia do Tempo de Serviço): if you were employed in Brazil, your employer contributed 8% of your monthly salary to your FGTS fund. On departure you can withdraw the balance after 3 years of uninterrupted residence outside Brazil (counted from 31 December of the year you left). If dismissed without cause before leaving, withdraw immediately with the 40% employer-funded penalty bonus. Since February 2021, all FGTS withdrawals are processed exclusively via the FGTS app — consulates no longer handle this. Funds are credited to a Brazilian bank account only, so keep one open until the withdrawal is processed. Request your CNIS statement from Meu INSS (meu.inss.gov.br) before leaving.
Health insurance
Brazil's private health plans (planos de saúde) are regulated by ANS (Agência Nacional de Saúde Suplementar). Key departure steps: (1) Individual plans: cancel in writing — under updated ANS consumer protections (Res. 566+), operators must process cancellation without penalty. Notify the operator at least 30 days before your desired end date. Get a written confirmation of the cancellation date. (2) Employer group plans: coverage typically ends on your last working day or at the end of the termination-notice month — confirm the exact end date with HR. (3) Gap coverage: arrange an international travel or expatriate health policy that starts before your Brazilian plan ends. The re-establishment process at your destination can take 4–8 weeks. (4) Request a summary of your medical history (histórico médico) from your plano de saúde provider and your primary physician — this is especially important for ongoing treatment and for pre-existing condition declarations at your new insurer. (5) ANVISA-regulated medications: collect sufficient supply for 90 days; some prescription medications are not available or are differently classified outside Brazil.
Bank account
Brazilian bank accounts can be maintained after departure but must be reclassified: (1) Non-resident status: notify your bank in writing of your departure and change of status to "não-residente." The bank will reclassify your account as a non-resident account — this affects how interest is taxed (withholding tax applies at source) and may restrict certain services. (2) Keep an account open for at least 6 months after departure to receive: FGTS withdrawal funds, final tax refunds or settlements, rental deposit return, any residual salary or bonus payments, and proceeds from property sales. (3) Pix continues to function for non-resident accounts. (4) Cancel all débito automático (automatic debits) you no longer need. (5) For international transfers, Wise, Remessa Online, and bank SWIFT transfers are all used for BRL-to-foreign-currency transfers — Remessa Online is particularly established for Brazil and often offers better rates than bank SWIFT for regular transfers. (6) Settle any outstanding credit card balances; outstanding Brazilian credit card debt generates legal risk if uncollected, as creditors can pursue legal action affecting your ability to return to Brazil. (7) Inform the Receita Federal of your CPF address update — failure to do so causes tax correspondence to reach an obsolete address.
Utilities
Notice periods and processes vary by provider and city: (1) Electricity — regulated by ANEEL-licensed concessionaires (e.g., Enel SP/Rio, CEMIG in Minas Gerais, CELPE in Pernambuco). Request a final meter reading and bill settlement. Return the energy meter access (not the meter itself) and any smart meter equipment if required. No statutory minimum notice period for residential cancellation but allow 30 days to process. (2) Water and sewage — managed by state companies (SABESP in São Paulo, CEDAE in Rio, CAGECE in Ceará, etc.). Request a final bill and meter reading. The deposit (if any) is refunded after final settlement. (3) Gas — if piped (Comgás in SP, CEG in RJ), request cancellation and meter sealing. If bottled (Ultragaz/Liquigás), cancel the cylinder agreement. (4) Internet/broadband — typically 30-day cancellation notice for fixed-term contracts; if within a fidelidade (loyalty) period, an early-termination fine applies proportional to remaining months. Submit in writing (portal or Correios) and keep the protocol number. (5) Mobile — post-paid plans: cancel at any time; fidelidade penalty if within the contracted period. Port your number to a prepaid SIM or international eSIM if you need to keep receiving OTPs and WhatsApp messages after departure. (6) Condomínio (building maintenance fees): inform the síndico (building manager) of your departure date in writing; condomínio arrears attach to the property and can complicate future sales. (7) Request protocol numbers (número de protocolo) for all cancellations — these are your proof if disputes arise.
Rental contract
Brazil's rental law is Lei do Inquilinato (Law 8.245/1991), updated in 2025–26 to require all contracts in writing and strengthen both tenant and landlord rights: (1) Indeterminate-term (open-ended) contracts: give 30 days written notice to the landlord. No penalty applies. (2) Fixed-term contracts (contrato determinado): if you exit before the end of the fixed term, a proportional early-termination penalty (multa rescisória) applies — typically 3 months rent, reduced proportionally to the time remaining. Negotiate this figure; courts have confirmed the penalty must be proportional, not the full amount stated in the contract. (3) Job-transfer exception: if your departure is driven by a professional transfer, you may exit a fixed-term contract without penalty under Art. 4 of Lei do Inquilinato — notify the landlord in writing with 30 days notice and provide proof of the transfer. (4) Deposit (caução): typically 1–3 months rent. The landlord must return it within 30 days of move-out if no damages are claimed, deducting only for verified damage beyond normal wear and tear. (5) Document the handover thoroughly: photograph and video every room, all fixtures, and meter readings. Use the inventory (vistoria) report from move-in as the comparison benchmark. Get written acknowledgement of key handover. (6) IPTU and condomínio: confirm which party is responsible for the final billing cycle — this is usually specified in the contract; chase any outstanding invoices before handing keys back.
Leaving the Country
Unlock the complete Leaving the Country guide for Brazil — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere