The deadline to file income tax in Brazil started last week, on March 15, and extends until May 31.
But do those living abroad need to file income tax in Brazil?
The simplest answer is it depends on how long you have been living outside the country.
Who needs to file
Brazilian citizens who are abroad (either for tourism or temporarily residing) must necessarily access the Receita Federal website and download the program indicated for income declaration. It is important to emphasize that the entire procedure for submitting the income tax is done electronically, so the taxpayer does not need to visit RFB agencies.
Who does not need to file
A Brazilian citizen who:
a) has left Brazil permanently; or
b) has left temporarily but has become a non-resident in Brazil (after 12 consecutive months of absence). In this case, they must submit a Definitive Departure Declaration to the Receita Federal. After submitting this declaration, income received abroad will no longer be taxed in Brazil, but rather in the country where the Brazilian citizen is officially a resident.
And what about those with investments in Brazil?
Citizens with investments and/or assets in Brazil remain taxpayers. In practice, this means that the income obtained from these investments is subject to exclusive or definitive withholding tax. They are not required to submit the income tax declaration to the Receita Federal. And how is the tax payment made? The financial institution is responsible for the payment.
Source: Gov.BR