Leaving Brazil 2026: The Deregistration Sequence for Foreign Residents

Key Facts

Leaving Brazil as a foreign resident requires action across at least five agencies: the Federal Revenue Service (Receita Federal), the Federal Police (Polícia Federal), the National Social Security Institute (INSS), the Federal Savings Bank (Caixa Econômica Federal) for the Severance Indemnity Fund (FGTS) where applicable, and the resident’s commercial bank.

The Communication of Definitive Exit (Comunicação de Saída Definitiva, CSD) is due by the last business day of February in the year following departure; the Declaration of Definitive Exit (Declaração de Saída Definitiva do País, DSDP) follows the regular income tax deadline, which fell on May 29, 2026 for 2025 departures.

Failure to file the DSDP leaves the departed resident classified as fiscally resident in Brazil for at least 12 months past their exit date, triggering global income reporting and potential double taxation.

Late filing of the DSDP carries a minimum penalty of R$ 165.74 (about $33 at 5.02 reais per dollar on May 23, 2026), rising to up to 20 percent of tax owed.