The Definitive Departure Statement from the Country must be filed by May 29

Anyone who left Brazil during the 2025 calendar year must file the Statement of Permanent Departure from the Country by May 29, 2026

When moving abroad, Brazilians are not exempt from certain obligations to the Federal Revenue Service. The Statement of Definitive Departure from the Country (DSDP), for example, is the income tax return that must be filed by anyone who has left the country permanently—in principle, with no intention of returning to reside in Brazil—or by anyone who qualifies as a non-resident.

The DSDP must be completed with information regarding income, assets, rights, debts, and other relevant details pertaining to the period during which the filer maintained resident status in Brazil in the calendar year of departure.

The filing requirements are the same as those for the Annual Income Tax Return, including the deadline. In 2026, the filing deadline is May 29.

The income tax calculated on the return must be paid in a single installment by the deadline for filing the return. Individuals must also settle any outstanding debts that may be owed to the Federal Revenue Service.

It is worth noting that filing the DSDP does not exempt taxpayers from the obligation to submit returns for previous years that have not yet been filed.

Another important aspect is that this filing protects the taxpayer against double taxation. Upon formalizing this through the return, the taxpayer will be taxed exclusively on income from sources located in Brazil, if any, in accordance with the rules applicable to non-residents, without the obligation to report income earned abroad.

Read more: Q&A about declaring definitive departure from Brazil

Count on DPC Private for support

The DPC Private team handles individual tax matters, offering comprehensive compliance solutions in Brazil. Count on this specialized support: dpc@dpc.com.br.