# Brazilian expat tax in Portugal [Moving to Portugal](/moving-to-portugal/) Guide Updated 8 October 2026 Law as at 19 October 2026 4 min read Signed by our advisers · 4.7 on Google, 43 reviews In short A Brazilian who becomes resident in Portugal is taxed there on worldwide income during the period of Portuguese tax residence. Brazil treats someone leaving permanently as non-resident from departure only if the Comunicação de Saída Definitiva do País is filed; otherwise non-residence starts after 12 consecutive months abroad and does not clear obligations still pending. An INSS pension is taxable only in Brazil and a private occupational pension only in Portugal. Brazilian cases turn on formally documenting the exit through the Saída Definitiva. If the departure communication is not filed, Brazil generally continues resident treatment for the first 12 consecutive months abroad, and the individual becomes non-resident automatically after that period. Missing the process can still leave payer withholding and reporting out of step with actual status and create a two-country cleanup. Next step Deciding on a move, a sale or a Brazilian dividend before the end of 2026? Book the Tax Consultation below. For your 2026 income, we prepare your return from your documents, you approve it, and we file it between 1 April and 30 June 2027; you can order it now. [Your annual return](/services/annual-portugal-tax-return-expats/) ## What changes when you move from Brazil to Portugal Brazil taxes its residents on worldwide income, so the decisive step is not just arriving in Portugal but aligning the Brazilian exit process with the move. Two further things shape 2026 moves: Brazil reintroduced a tax on dividends from 2026, and on the Portuguese side the old NHR regime that many Brazilians used is closed, with its replacement, IFICI, not covering pensions. ## The Saída Definitiva: formally ending Brazilian tax residency Ending Brazilian residency is a formal, two-step filing with the Receita Federal, not just a physical move: - The Comunicação de Saída Definitiva do País notifies the Receita of your departure date and stops the monthly carnê-leão; it is filed from your departure date up to the end of February of the following year. - The Declaração de Saída Definitiva do País is the final departure return for the resident period and is filed in the following year's annual filing window, using the dates set for that year. This is the mandatory closing obligation. If you file, you become a non-resident from your departure date. The official departure process changes residence status and the taxation of Brazilian-source income. It does not, by itself, determine the treatment of every asset, disposal, fund, company interest, or later payment. ## How the Brazil-Portugal treaty allocates your income The Brazil-Portugal treaty allocates taxing rights. As a broad map for a Portuguese resident: | Income type | Where it is taxed | Notes | | --- | --- | --- | | Brazilian private occupational pension | Portugal (residence) | Taxed at normal Portuguese rates; | | Employment | Where the work is performed | Residence (Portugal) unless the work is done in Brazil. | | Dividends and interest | Brazil may withhold; ordinary Portuguese rules tax the income with a limited credit | Brazil reintroduced a dividend tax from 2026 (see below). | | Capital gains on Brazilian-company shares | Brazil may tax | The treaty keeps more source-country rights than the OECD default. | | Brazilian real estate (rent and gains) | Brazil (where the property is) | Ordinary Portuguese rules also tax the income, with a limited credit for eligible Brazilian tax; special regimes can differ. | Brazilian INSS and public-service pensions must be classified separately under the relevant treaty and domestic provisions. Source taxation and any residence or nationality exception depend on the pension type and facts. Under the ordinary Portuguese rules, income taxable in both countries can receive a credit for eligible Brazilian tax within Portuguese and treaty limits. Qualifying foreign income can be exempt under IFICI, subject to its category, source and jurisdiction conditions; existing NHR rights follow their own rules. ## Pensions, and why IFICI does not help retirees For most Brazilian retirees the treaty result turns on the type of pension. A Brazilian private occupational pension is taxable in Portugal as your country of residence, and the Portuguese-side change matters here: under IFICI, the regime that replaced NHR for new arrivals, [foreign pensions](/guides/portugal-pension-tax-guide/) are not exempt and are taxed at normal progressive rates, so the old NHR low flat rate is gone. An INSS (social-security) pension is treated differently: it is generally taxable in Brazil, the country that pays it, not in Portugal. A Brazilian public-service pension also generally stays taxable in Brazil. Even so, the INSS pension is reported in [Anexo J](/guides/portugal-foreign-income-tax/) of the Portuguese return. It is exempt from Portuguese tax but counts when determining the rate on your other income taxed at progressive rates. ## Brazil's 2026 dividend tax After almost thirty years of exempt dividends, Brazil reintroduced a tax on them from 2026. Dividends paid, credited or remitted to non-residents now bear 10% Brazilian withholding, within the treaty cap. Profits for years up to 2025 stay outside this withholding only if their distribution was approved by 31 December 2025, is legally enforceable and is paid on the terms originally approved; current guidance from Brazil's tax authority also requires the dividend to be paid, credited or otherwise made available by 31 December 2028. For someone who has correctly become a Portuguese tax resident, the ordinary Portuguese rules generally tax the gross dividend at the 28% special rate, unless aggregation is chosen, with a credit for eligible Brazilian tax within the Portuguese and treaty limits. ## Coordinating Receita Federal and Finanças Keeping Brazilian property, a Brazilian company, or Brazilian investments usually means the exit return in Brazil, then ongoing Portuguese filing. The work is establishing the departure date, the carnê-leão stop and the Portuguese residence start date, identifying any overlap and assessing the available relief. ## Frequently asked questions ### Do I still pay Brazilian tax after I move to Portugal? Not necessarily. Once the formal exit is effective, Brazil generally taxes a non-resident under the rules for Brazilian-source income. ### What is the Saída Definitiva? It is Brazil's two-step exit process with the Receita Federal: the Comunicação de Saída Definitiva (the notification) and the Declaração de Saída Definitiva (the final exit return). ### How is my Brazilian pension taxed once I live in Portugal? It depends on the type. A Brazilian private occupational pension is generally taxable in Portugal at normal rates. A Brazilian INSS (social-security) pension is generally taxable in Brazil, not Portugal, and a public-service pension also generally stays in Brazil. ### Does IFICI cover my Brazilian pension? No. IFICI, the regime that replaced NHR, does not exempt pensions. ### Are my Brazilian dividends taxed now that I live in Portugal? Yes, as a rule in both countries. Since 1 January 2026, Brazil withholds 10% on dividends paid to non-residents. Under the ordinary Portuguese rules, the dividend is taxed at the 28% special rate, unless aggregation is chosen, with a credit for eligible Brazilian tax within the Portuguese and treaty limits. This guide is by **[Telmo Ramos](/about/)**, our founder, an economist and member no. 16379 of the Ordem dos Economistas. ## Related guides - Guide · Law as at 19 October 2026 ### [How Portugal taxes foreign pensions in 2026](/guides/portugal-pension-tax-guide/) Portugal taxes a resident's foreign pension as Category H income at the progressive IRS rates, after the standard specific deduction of EUR 4,587.09 per recipient in 2026. - Guide · Law as at 19 October 2026 ### [Foreign income in Portugal: Anexo J step by step](/guides/portugal-foreign-income-tax/) A Portuguese tax resident is taxed on worldwide income, including income obtained abroad. - Guide · Law as at 13 June 2026 ### [Moving to Portugal: tax checklist for 2026](/guides/moving-to-portugal-tax-checklist/) Plan the tax steps before and after a move to Portugal: home-country departure, tax residence, NIF, income records, IFICI and your first return. ## Tell us about your situation For people living in Portugal with ties to Brazil: we answer your questions, prepare your Portuguese return with your income from Brazil and work with your adviser there. We reply within 2 working days with the right service, its price and how to start. ## Tax Consultation A 30-minute call with your adviser, then a follow-up memo within 3 working days after the call. [Book a Tax Consultation](/book/) --- Source: https://taxbordr.com/guides/brazilian-expat-tax-portugal/ General guidance only. Individual facts govern.