Your Brazilian tax residency does not end when your flight lands in Tel Aviv. It ends when you file the Comunicação de Saída Definitiva do País. Skip that filing and Receita Federal keeps treating you as a Brazilian resident, taxable as a resident, for twelve more months, months you will spend living in Israel 4.
Not advice
This is general information, not tax, legal, or financial advice. Brazilian and Israeli tax interact in complex ways, and the Brazilian side of this page turns on filings with hard deadlines. Consult a qualified cross-border professional, and confirm any current filing window with Receita Federal, before acting.
Does your Brazilian tax residency end on the flight date or on the paperwork?
On the paperwork, and this is the single most expensive thing to get wrong about aliyah from Brazil. Instrução Normativa SRF nº 208/2002 art. 2(V) says a person who leaves Brazil temporarily, or who leaves permanently *without* filing the Comunicação de Saída Definitiva do País (CSDP), remains a resident "durante os primeiros 12 (doze) meses consecutivos de ausência" 4. Art. 3(II) makes you non-resident from the date of departure when the departure is permanent, but expressly subject to art. 2(V); art. 3(V) makes you non-resident only from the day after twelve consecutive months of temporary absence 4.
So the date is administrative, not factual. Nobody stamps your tax residency at the airport. Two olim can take the same flight and end up with Brazilian tax years that differ by a year, purely on whether one of them filed a form.
The CSDP is filed with Receita Federal from the date of departure until the last day of February of the following calendar year for a permanent departure, or from the date non-residence was characterised, same February deadline, for a temporary one (art. 11-A(I) and (II)) 4. Two operative details live in the instrument rather than on the public service page: art. 11-A §1 says the CSDP does *not* relieve you of the Declaração de Saída Definitiva under arts. 9 and 11, and art. 11-A §2 says dependants registered on your CPF who left on the same date must be listed on it 4.
There is a third step almost everyone skips. Art. 3 §2 requires a non-resident receiving Brazilian-source income to notify the paying source of that status in writing, so that tax is withheld correctly, and art. 10 §1 requires telling the paying source the date of definitive departure 4. The instrument puts that duty on you, not on the Brazilian employer, tenant or brokerage still holding your old details.
What is the Declaração de Saída Definitiva, and is it Brazil's exit tax?
It is a final-period Brazilian tax return for the year you left, not a deemed disposition of what you own. Art. 9 §3 sets out what it does: tax is computed using the monthly progressive table in force in the year of departure, multiplied by the number of months you were a resident in that calendar year 4. That is a proration of an ordinary year, and it is a different animal from the deemed-disposition event our Canada departure tax page describes, where leaving is itself the taxable moment for most of your unsold capital property.
Art. 9(I) puts the DSDP deadline at the last business day of April of the calendar year following the definitive departure, together with any returns for earlier years you never filed 4. Do not treat that April date as the date. Art. 9's own paragraphs record Receita Federal extending the filing window by a fresh Instrução Normativa in most recent years, so the operative deadline is whatever the current year's instruction says 4. Read that year's Instrução Normativa, or Receita Federal's Meu Imposto de Renda pages, before you rely on a date. The CSDP deadline is safer to rely on, because it sits in art. 11-A rather than in an annual instruction 4.
| Comunicação de Saída Definitiva do País (CSDP) | Declaração de Saída Definitiva (DSDP) | |
|---|---|---|
| What it is | Notice to Receita Federal that you stopped being resident, and on what date | Your final Brazilian tax return for the year you left |
| Deadline | From the date of departure to the last day of February of the following calendar year (art. 11-A) 4 | Last business day of April of the following calendar year by rule (art. 9(I)), extended in most recent years by that year's Instrução Normativa 4 |
| How the tax is computed | Not a tax filing | Monthly progressive table in force in the departure year, times the months you were resident (art. 9 §3) 4 |
| Does one cover the other? | No. Art. 11-A §1 says it does not dispense with the DSDP 4 | No. It is a separate obligation under arts. 9 and 11 4 |
| Who else appears on it | Dependants registered on your CPF who left on the same date (art. 11-A §2) 4 | Not applicable |
| If you file neither | Art. 10 §2: your income is taxed as a resident's for the first twelve months, then on the exclusive-at-source basis from the thirteenth 4 | Same |
What happens if you fly and file nothing?
You spend your first Israeli year inside two residency claims at once. Here is the same departure run twice.
Both readers leave São Paulo on 10 March and start Israeli jobs in April.
Reader A files. She lodges the CSDP with Receita Federal by the last day of February of the following year, naming 10 March as her date of definitive departure, tells her Brazilian bank and her former employer in writing 4, and files the DSDP in the following year's window. Her Brazilian year is a part-year: art. 9 §3 computes her tax on the monthly table in force that year, times the months she was resident 4. From her departure date she is a non-resident, and art. 35 puts income paid to her by Brazilian sources on an exclusive-at-source footing rather than into a resident's annual return 4.
Reader B files nothing. Under art. 2(V) he is still a Brazilian resident for the first twelve consecutive months of absence 4, and art. 10 §2 confirms that his income is taxed as a resident's for those twelve months, moving to the exclusive-at-source basis only from the thirteenth 4. A Brazilian resident's obligations do not stop at the border: Lei nº 14.754/2023 art. 2 requires a resident to declare income from capital applied abroad 10, and the Banco Central applies the same residency test to its own reporting duty 9. Meanwhile Israel is treating him as a new resident, which is the premise of the ten-year olim benefit, an exemption on foreign income and gains that from 1 January 2026 stays an exemption from tax for affected years while the income becomes reportable 16. Because that exemption is scoped to foreign-source income and gains, an Israeli salary is not inside it 16. So two states are claiming him at once, and Art. 4(2) of the convention is the only thing that resolves it 1.
If you left years ago and never communicated
Receita Federal's own service page tells anyone who became non-resident more than six years ago without filing the communication to write to cpf.residente.exterior@rfb.gov.br 5. The same page notes the way back in: you become a Brazilian resident again on the date of arrival if you return intending to live there, or if you stay more than 183 days, consecutive or not, within a twelve-month period 5. Long family visits are not free of consequence.
What does Brazil keep taxing after you have gone?
Brazilian-source income, taxed exclusively at source, plus whatever the treaty leaves with Brazil. Art. 35 of IN 208 puts income paid by Brazilian sources to a non-resident on an exclusive-at-source footing 4. Art. 36 charges 25% on work income, with or without an employment relationship, and on the provision of services, except where art. 37 applies; art. 37 charges 15% on royalties of any nature and on remuneration for technical services, technical and administrative assistance and the like 4. Its §3 carries a heavier charge for recipients in a favoured-taxation jurisdiction, which Israel is not, so the 15% is not a general rate for payments abroad. Both rates were checked on 22 August 2026 4 6.
| What you kept | Brazil's taxing right | Treaty article |
|---|---|---|
| Work or services income paid from Brazil | Exclusive at source, 25% (art. 36), rate checked 22 August 2026 4 | Outside the treaty articles this page covers |
| Royalties, technical and administrative services | 15% (art. 37), rate checked 22 August 2026, heavier for a favoured-taxation jurisdiction 4 | The Protocol brings technical services inside the royalty definition 1 |
| Rent from a Brazilian apartment | Brazil may tax it. IN 208 sets no withholding rate for residential rent, so the rate has to be checked rather than assumed 4 | Art. 6(1) and (3) 1 |
| Gain on selling a Brazilian property | Definitive taxation as a capital gain, under the rules applicable to resident individuals 6 | Art. 13(1) 1 |
| Gain on shares in a Brazilian company | Brazil may tax only if you held, directly or indirectly, shares carrying 10% or more of the voting rights at any time in the preceding twelve months, and then not above 15% of the gross gain 1 | Art. 13(3) 1 |
| Dividends from a Brazilian company | 10% withholding on profits and dividends remitted abroad, from 1 January 2026 12 | Art. 10(2) caps source tax at 10% for a holder of at least 25% of the capital, 15% otherwise 1 |
A superseded rule that Receita Federal's own system still shows as current
Since 1 January 2026, profits or dividends paid, credited, delivered, employed or remitted abroad have been subject to withholding income tax at 10%. That is Lei nº 15.270, de 26 de novembro de 2025, art. 3, which inserts §4 into art. 10 of Lei nº 9.249/1995 and grandfathers only profits earned through 2025 whose distribution was approved by 31 December 2025 on the originally approved terms 12. The trap is that IN SRF 208/2002 art. 45 still says profits and dividends paid to non-resident shareholders are not taxed, and it renders today in Receita Federal's normas system with no amendment flag 4. Cite the statute, never the instruction, on this point. The treaty does not rescue you either, because Art. 10(2)'s 15% portfolio cap sits above the new domestic 10% 1.
One piece of housekeeping surprises people: art. 5 requires a non-resident holding Brazilian assets subject to public registration to keep a CPF, and the list it gives is closed, and long, covering property, vehicles, vessels, aircraft, company holdings, current accounts, and financial-market and capital-market investments 4. Keeping the São Paulo flat means keeping the CPF alive.
Does Brazil actually have a tax treaty with Israel?
Yes, and it has applied since 1 January 2006. The convention was signed in Brasília on 12 December 2002, approved by Decreto Legislativo nº 931 of 15 September 2005, promulgated by Decreto nº 5.576 of 8 November 2005, and entered into force internationally on 21 September 2005 under its own Art. 29(1), with effects from 1 January of the following calendar year 1. Israel's Ministry of Finance register of double-tax conventions carries the same two dates on its Brazil row and records no amendments 2. Receita Federal lists exactly two instruments for Israel: the promulgating decree and Portaria MF nº 1/2006 on the methods of applying this particular convention 3.
Art. 2 covers Brazil's federal income tax and, on the Israeli side, taxes imposed under the Income Tax Law and complementary legislation, including corporate tax and capital-gains tax, plus taxes on gains from the disposal of real property under the Land Taxation Law 1. The Portuguese, Hebrew and English texts are equally authentic, and the English text prevails where interpretations diverge 1.
One thing this page will not tell you: whether the treaty has been modified by the Multilateral Instrument. Neither register publishes an MLI-consolidated text for Brazil-Israel, which is suggestive rather than conclusive, so the articles quoted here come from the promulgated text and no claim is made in either direction 1 2 3.
Why does the Brazil-Israel residence tie-breaker run in a different order from the other treaties on this site?
Because Art. 4(2)(a) asks about your centre of vital interests first and your permanent home second. Where both states would otherwise treat you as resident, the treaty resolves it in this order: (a) the state with which your personal and economic relations are closest, the centro de interesses vitais; (b) failing that, the state where you have a permanent home, and if you have one in both or in neither, your habitual abode; (c) nationality; and (d) mutual agreement between the two authorities 1.
| Step | The order described in our Canada and South Africa treaty guides | Brazil-Israel Art. 4(2) 1 |
|---|---|---|
| First | Permanent home | Centre of vital interests |
| Second | Centre of vital interests | Permanent home, then habitual abode |
| Third | Habitual abode | Nationality |
| Fourth | Nationality | Mutual agreement |
| Fifth | Mutual agreement | Not applicable |
Those guides are correct for their own treaties. Carrying their sequence to Brazil produces the wrong answer, and the difference is not academic. An oleh who kept the São Paulo apartment but moved her family, her job and her banking life to Israel does not get to argue about houses at step one under this treaty; the first question asked is where her personal and economic relations are closest 1.
Note also when the ladder is reached at all. Art. 4(2) engages only where both states would treat you as resident 1, and the Brazilian half of that question is settled by the CSDP decision above 4.
Who taxes your INSS benefit, and who taxes a private Brazilian retirement product?
Brazil alone under Art. 18(3) for a benefit paid under social-security legislation, and both countries under Art. 18(1) and (2) for a private retirement product. Blurring the two is expensive. Art. 18(3) says pensions and other payments made under the social-security legislation of a Contracting State, or of one of its political subdivisions or local authorities, are taxable only in that State 1. An INSS benefit is paid under Brazil's social-security legislation as a matter of Brazilian law, so on the treaty's face it belongs to Brazil alone, and that allocation is a treaty rule rather than an olim benefit: it does not run out after ten years 1.
A private Brazilian retirement product is not a social-security payment. It falls under Art. 18(1), which opens with a carve-out that matters, "Ressalvadas as disposições do parágrafo 2º do Artigo 19", and makes pensions, other similar remuneration for past employment, and annuities taxable in the state where the recipient is resident 1. Art. 18(2) then lets the other state tax them as well where they are paid by a resident of that other state or by a permanent establishment there 1. Both countries can reach it.
The carve-out routes a third case. Art. 19(2) says a pension paid by Brazil, a political subdivision or a local authority for services rendered to it is taxable only in Brazil, but taxable only in Israel where the individual is both a resident *and* a national of Israel 1. A retired Brazilian civil servant who has taken Israeli citizenship therefore sits in a different box from one who has not.
Contributions are a separate question from benefits, and they do not coordinate at all: Brazil is not among the twenty states on the National Insurance Institute's published list of social-insurance conventions 15, and our Bituach Leumi on exempt foreign income page explains what absence from that list does and does not mean.
What the treaty says and how the Israel Tax Authority processes a claim under Art. 18(3) are two separate questions. This page answers the first only. For the second, the form and the procedure, ask the Israel Tax Authority or a cross-border professional rather than assume a treaty allocation applies itself.
Why is the treaty's double-tax credit worth nothing while your ten-year exemption is running?
Because Art. 23(1) caps the Israeli credit at the Israeli tax on that same income, so where Israel is charging nothing on it, the credit is capped at nothing. The article has Israel allow its residents, subject to Israeli law, a credit against Israeli tax for Brazilian tax paid on Brazilian-source income, "em um montante não superior ao imposto pagável em Israel sobre tais rendimentos" 1. While the ten-year benefit is exempting that foreign income from Israeli tax 16, the Israeli tax on it can be nil, the cap is nil with it, and the Brazilian withholding becomes a straight cost with nothing to offset it.
That is the same shape the Bituach Leumi page linked above draws for social contributions: the missing coordination does not increase what you owe, it removes the offset. Art. 23(3) adds that exempt income may still be taken into account when computing the rate on the rest 1, and Art. 23(2) gives the mirror-image deduction on the Brazilian side, capped at the fraction of Brazilian tax attributable to the Israel-taxable income 1.
If you are inside the ten-year window, hold the reporting change next to it: from 1 January 2026 the exemption remains an exemption from tax for affected years, but the income becomes reportable 16. Our 2026 reporting reform page and the ten-year exemption guide carry the Israeli mechanics; they are not repeated here.
How does money legally leave Brazil, and who decides which IOF bracket applies?
Freely, without a value limit, through an institution authorised by the Banco Central do Brasil, and the purpose you declare is what selects the IOF bracket, a classification Brazilian law puts on you rather than on the bank. Lei nº 14.286/2021 art. 2 states that operations in the FX market may be carried out freely and without limitation of value, subject to the legislation, the Conselho Monetário Nacional's guidelines and the Banco Central's regulation 7; art. 3 restricts them to authorised institutions 7; and the statute came into force one year after publication, from the end of December 2022, repealing the exchange-control acts listed in its preamble 7. The Brazil of permission slips those statutes built was replaced by a reporting regime, not by a looser version of the same one.
Art. 2's parágrafo único is worth reading whole: "A taxa de câmbio é livremente pactuada entre as instituições autorizadas a operar no mercado de câmbio e entre as referidas instituições e seus clientes" 7. The rate you are quoted, whether Brazilian reais (R$) into Israeli shekels (NIS, ₪) or into US dollars (US$), is a negotiated price between you and the institution, not a published tariff.
Then there is art. 4 §2: "É de responsabilidade do cliente a classificação da finalidade da operação no mercado de câmbio" 7. You, not the bank, are legally responsible for classifying the purpose of the operation, and the purpose is what selects the IOF bracket. In the IOF Regulation, Decreto nº 6.306/2007 art. 15-B, inciso XXI covers settlements of FX operations transferring funds abroad to place them at the disposal of a Brazilian resident or their spouse, partner or relative; inciso XXI-A covers the same transfer where the declared purpose is investment; inciso XX covers acquiring foreign currency in cash; and incisos XXIV and XXV are residual clauses for outbound and inbound operations the earlier items do not reach 13.
Why there is no IOF percentage on this page
Every one of those incisos currently carries, in sequence, "(Redação dada pelo Decreto nº 12.499, de 2025)", "(Sustado pelo Decreto Legislativo nº 176, de 2025)", "(Restabelecido...)" and "(Vide ADC nº 96)" 13. The schedule now in force stands on an interim single-judge order of 16 July 2025 in ADC 96, which returned Decreto 12.499/2025 to effect ex tunc with only three paragraphs of art. 7 of the IOF Regulation left suspended, and gave the congressional decree a conforming interpretation, expressly "ad referendum do Plenário", with the case still pending before the full Supreme Court 14. A rate that exists at the pleasure of a live constitutional case is not a publishable figure. Where to check: art. 15-B of Decreto 6.306/2007 on the Planalto site, and the IOF line on your own câmbio contract before you sign it.
The Israeli receiving side, the source-of-funds documentation an Israeli bank will ask for, and how to compare the all-in cost of a route are covered in transferring funds into Israel, not here.
Do you still have to file the CBE with the Banco Central after aliyah?
It depends on whether you were still a Brazilian resident on the base date, and that is decided by the same CSDP question. The Declaração de Capitais Brasileiros no Exterior is the annual return on assets held abroad by Brazilian residents, defined in Lei nº 14.286/2021 art. 8(I) as values, goods, rights and assets of any nature held outside the national territory by residents 7. The annual CBE is mandatory for persons resident, domiciled or headquartered in Brazil holding abroad a total of US$1,000,000 or the equivalent on 31 December of the base year, filed between 15 February and 5 April of the following year; a quarterly CBE applies at US$100,000,000 8. Those figures and windows were checked on 22 August 2026, and a Banco Central resolution can move them, so date them when you rely on them 8.
The residency link is the part almost nobody expects. The Banco Central does not write its own residency test for this purpose. Its CBE FAQ, item 4, "Conceito de residente no Brasil", adopts Receita Federal's test wholesale, including the rule that a person who left temporarily, or left permanently without filing the Comunicação de Saída Definitiva do País, remains resident during the first twelve consecutive months of absence 9. So the duty turns on your Brazilian status on 31 December under that test. It does not end on your flight date.
What do your offshore holdings cost while you are still Brazilian, and does PFIC apply to you?
A flat 15% a year on income from financial investments abroad for as long as you are still a Brazilian resident, with no deductions from the base, and PFIC reaches you only if you also hold a US passport or a green card. Lei nº 14.754/2023 art. 2 requires a Brazilian resident to declare income from capital applied abroad separately from other income, and art. 2 §1 sets the IRPF rate at 15% on the annual portion of that income in the annual adjustment 10. Art. 3 §1(I) draws "aplicações financeiras no exterior" broadly, expressly including remunerated bank deposits, certificates of deposit, virtual assets, digital wallets, interest-bearing current accounts and investment fund quotas 10. Art. 2 §2 leaves capital gains on foreign assets that are not financial investments under art. 21 of Lei nº 8.981/1995 10. Art. 2 §3 keeps FX variation on unremunerated current accounts and on cards abroad outside IRPF, provided the deposits are unremunerated and held at a foreign financial institution recognised and authorised by that country's monetary authority 10, and §4 and §5 exempt FX variation on foreign cash up to disposals of US$5,000.00 per calendar year, taxing it fully above that 10.
Two guards on that 15%. Planalto's text of Lei 14.754 carries a cross-reference to Medida Provisória nº 1.303/2025 next to a "vigência encerrada" note, which is easy to misread as the 15% having lapsed; it is the Medida Provisória that lapsed, its period of validity having ended on 8 October 2025 by declaration of the Mesa do Congresso Nacional 11, so art. 2 §1 stands 10. And the 15% is not automatically the end of the calculation for a high earner: Lei nº 15.270/2025 introduced a minimum tax on high individual incomes with effect from 1 January 2026, and its §3(III) deducts IRPF computed under arts. 1 to 13 of Lei 14.754 from that minimum, so the two interact 12. No threshold is published here; those have to be read off Lei 15.270 itself.
For US-passport olim only. Brazilian law puts investment fund quotas squarely inside "financial investments abroad" 10, which means a pooled vehicle is on this page, which means the American question has to be answered rather than waved past. If you hold a US passport or a green card alongside your Brazilian one, the United States treats every non-US pooled fund as a Passive Foreign Investment Company, with its own annual US filing and a punitive default calculation, and that is true of a Brazilian fund, an Israeli fund and a third-country fund alike. Our PFIC problem and cleaning up a PFIC you already own pages carry the mechanics. The same labelling applies to everything else you will read about worldwide US filing, FBAR and FATCA: those are US-passport obligations. A Brazilian oleh whose second passport is Portuguese or Italian, and a Brazilian oleh with only a Brazilian passport, do not carry them at all, and warnings written for Americans are not written for them.
What is the order of operations for a Brazilian oleh?
Paperwork first, money second, because the date on the CSDP is what almost every other question on this page keys off.
1. Notify every Brazilian paying source in writing that you are now a non-resident, and give them the date of definitive departure. IN 208 art. 3 §2 and art. 10 §1 require both 4. 2. File the Comunicação de Saída Definitiva do País with Receita Federal, from the date of departure to the last day of February of the following calendar year 4 5. List any dependants registered on your CPF who left on the same date 4. 3. File the Declaração de Saída Definitiva with Receita Federal in the following year's window, and read that year's Instrução Normativa for the operative date rather than assuming the April rule survived unchanged 4. 4. Keep your CPF active if you kept any Brazilian asset subject to public registration, including a property, a current account or a market investment 4. 5. Check your Banco Central position for 31 December, using the Receita Federal residency test that the Banco Central adopts for CBE purposes, before concluding that the reporting duty ended when you flew 9. 6. If you left long ago and never communicated, write to Receita Federal at the address published on its own service page for people who became non-resident more than six years ago 5.
None of this is advice about what to hold, where to hold it, or when to move it. It is the sequence Brazilian law imposes on someone leaving, and the treaty articles that decide the rest.
Frequently asked questions
Your Brazilian tax residency ends when you file the Comunicação de Saída Definitiva do País, not when you land in Israel. Skip it and Receita Federal treats you as resident for twelve more months. Brazil and Israel do have a tax treaty, in effect since 1 January 2006, and its residence tie-breaker runs in an unusual order.
The instrução normativa treats a temporary departure differently from a permanent one, but both routes lead to a filing. Under IN SRF 208/2002 art. 2(V), someone who leaves temporarily stays a Brazilian resident for the first twelve consecutive months of absence, and art. 3(V) makes them non-resident only from the day after that. Art. 11-A(II) then sets the communication deadline from the date non-residence was characterised to the last day of February of the following calendar year. Deciding later to stay in Israel does not backdate anything on its own.
Not in the Canadian sense, and the difference is structural rather than a matter of degree. Canada's departure tax treats leaving as a deemed disposition of most of your capital property, so unsold holdings are taxed as though you had sold them. The Brazilian declaration is a final-period return for the calendar year you left: art. 9 §3 computes the tax using the monthly progressive table in force in the year of departure, multiplied by the number of months you were a resident that year. It settles the year you actually lived through, rather than pricing an imaginary sale.
No. Art. 6(1) and (3) of the convention let income from immovable property, including rent, be taxed in the state where the property is situated, and Art. 13(1) does the same for gains on that property. The treaty allocates the taxing right to Brazil rather than removing it. What the instrução normativa does not supply is a withholding rate for residential rent paid to a non-resident, so the applicable rate has to be established rather than assumed, and keeping the flat also means keeping your CPF active under art. 5.
If you kept any Brazilian asset that is subject to public registration, yes. Instrução Normativa SRF nº 208/2002 art. 5 requires a non-resident holding such assets to hold a CPF, and the list it gives is closed but long: property, vehicles, vessels, aircraft, holdings in companies, current accounts, financial-market investments and capital-market investments. Disposing of the asset is what ends the requirement, not leaving the country. Art. 11-A §2 also makes the CPF relevant on the way out, because dependants registered on yours who left on the same date have to be listed on the communication of definitive departure.
It works the other way round. Art. 23(1) of the treaty gives an Israeli resident a credit for Brazilian tax paid on Brazilian-source income, but caps it at the Israeli tax payable on that same income. While the ten-year benefit is exempting that foreign income from Israeli tax, the Israeli tax can be nil, so the cap is nil and the credit is worth nothing. The Brazilian withholding becomes a cost with nothing to offset it, which is the opposite of the intuition most people bring to a treaty.
Under the treaty text, Brazil alone. Art. 18(3) provides that pensions and other payments made under the social-security legislation of a Contracting State, or of a political subdivision or local authority, are taxable only in that State, and an INSS benefit is paid under Brazil's social-security legislation as a matter of Brazilian law. That allocation comes from the treaty rather than from the olim exemption, so it does not expire after ten years. How the Israel Tax Authority processes such a claim in practice is a separate question this page does not answer, and it is worth confirming with the Israel Tax Authority or a cross-border professional.
This page deliberately publishes no IOF percentage. The rate depends on which inciso of art. 15-B of Decreto nº 6.306/2007 your operation falls into, and every relevant inciso currently carries annotations recording that it was suspended by a congressional decree, restored, and is subject to a pending Supreme Court case. The 2025 schedule stands only on an interim single-judge order that the full court has not confirmed. Read the IOF line on your own câmbio contract before signing, and check art. 15-B for the current wording.
Only if you were still a Brazilian resident on 31 December of the base year and held at least US$1,000,000 abroad, using figures checked on 22 August 2026 that a Banco Central resolution can change. The residency half is the part people get wrong: the Banco Central's own FAQ adopts Receita Federal's test, including the rule that someone who left permanently without filing the communication stays resident for the first twelve consecutive months of absence. So the same filing decision that fixes your Brazilian tax year also fixes this one.
The American layer arrives on top of everything else and does not switch off when you leave Brazil or arrive in Israel. Brazilian law puts investment fund quotas inside the definition of financial investments abroad, so pooled vehicles are already part of your picture, and the United States treats every non-US pooled fund as a Passive Foreign Investment Company with its own annual filing and a punitive default method. Our PFIC pages carry the mechanics. Olim whose second passport is Portuguese or Italian face none of this.
Yes, and Receita Federal's own service page names two ways it happens. You become a Brazilian resident again on the date of arrival if you return with the intention of living there, and separately if you remain in Brazil for more than 183 days, consecutive or not, within a twelve-month period. Neither test asks whether you meant to trigger it. Anyone splitting long winters between Tel Aviv and Rio is counting days whether they know it or not, and the count is easier kept than reconstructed.