Moving from Brazil
Moving from Brazil to Portugal: the tax checklist
What to close in Brazil, what to open in Portugal, and how to get the year you move right.
In short
Moving from Brazil to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and Brazil have a double tax treaty, so income is not taxed twice, but the timing and paperwork on both sides decide how smoothly the first year goes.
On the Brazilian side
| Step | What to know |
|---|---|
| Visa or residence | Brazilian citizens need a residence permit or visa for Portugal, unless they hold an EU passport. CPLP mobility rules can make this simpler. |
| Comunicação de saída definitiva | Tell the Receita Federal you are leaving, then file the Declaração de Saída Definitiva do País for the year you go. Until you do, Brazil can keep treating you as resident. |
| Income left in Brazil | Rent, interest and other Brazilian income paid to you as a non-resident is taxed in Brazil at source. Portugal taxes it too and gives credit under the treaty. |
| INSS and pensions | Brazil and Portugal have a social security agreement, so contribution periods in both countries count towards a pension. |
On the Portuguese side
- Get a NIF before or as soon as you arrive. See the NIF guide.
- Move your tax address to Portugal. From that date you are taxed as a resident on worldwide income.
- Check IFICI if your work qualifies, and apply by 15 January of the following year. See the IFICI guide.
- Register your activity before your first invoice, as a freelancer or through your own Lda.
- File your first IRS return between April and June of the following year. See your first IRS return.
The year you move
Most problems come from the two countries using different dates. Make the date you leave Brazil, the date your Portuguese tax address changes and the date you start work in Portugal match as closely as you can, and keep proof of each.
Frequently asked questions
Do Brazilians need a fiscal representative for a NIF?
Usually, while you still live in Brazil. As a non-EU resident you either appoint a fiscal representative or, in many cases, sign up for the tax office's electronic notifications. Once your tax address moves to Portugal, neither is needed.
Is there a tax treaty between Brazil and Portugal?
Yes. It decides which country taxes each type of income and how the other gives credit, so the same income is not taxed twice.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.