It is important to clarify that those who live outside Brazil are not exempt from Income Tax Declaration. To avoid surprises when you return to Brazil and do not have any problem during the period in which you are living abroad, we explain how your statement works during the time you are away.
Who has to declare the tax anyway? According to the IRS, every individual resident in Brazil must make their declaration of income tax.
For legal purposes, are considered residents of Brazil who: reside permanently in Brazil; is absent to provide services as an employee or the authorities of the Brazilian Government offices located abroad; that enter Brazil with a permanent visa or a temporary visa and work with employment on the date of arrival; who enter Brazil and complete 184 consecutive days or not within the period of 12 months; the date of obtaining a permanent visa or employment, whether occurring before 184 consecutive days or not complete within 12 months; Brazilian who acquired the status of non-resident of Brazil and return to the country ultimately, on the date of arrival; and Brazilian who is absent from Brazil on a temporary basis or permanently remove the national territory without giving the Communication of Final Departure of the country during the first twelve consecutive months of absence.