IRPF
individual income tax return

Understand when foreigners may need to file Brazilian individual income tax and which documents to organize.

What to do, step by step

Check your tax residency and mandatory filing criteria on Receita Federal’s website.
Gather income statements, assets, accounts, investments and dependent documents.
Report income in Brazil and abroad according to the rules applicable to your case.
Submit the return through the official system within the announced annual deadline.
Keep the receipt, supporting documents and monitor possible Receita Federal issues.

Does every foreigner file IRPF?

No. The duty depends on tax residency, income, assets and other official criteria. Check Receita Federal for the applicable calendar year.

Does foreign income go in the return?

It may, depending on tax residency and applicable treaties. This is a sensitive point and should be checked carefully before filing.

What is saída definitiva?

It is the procedure for someone who ceases to be a Brazilian tax resident. Deadlines and effects should be confirmed on Receita Federal’s website.

If administrative measures did not solve it, we can review your case.