Tax: Residents are taxed on worldwide income
Brazilian tax applies whatever the location or nationality of the income source (article 34). A resident who receives income from abroad that nobody has taxed at source pays tax monthly on it (article 118), and the foreign income is converted at the central bank's buying rate for the last working day of the first half of the previous month (article 119).
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Foreign tax paid can be deducted only where a treaty provides for it or there is reciprocal treatment, and not above the extra Brazilian tax caused by that income (article 115). There is no Australia-Brazil income tax treaty: Treasury's table of Australian treaties does not list Brazil, and the Receita Federal's list of Brazilian agreements does not list Australia. We did not find how the Receita Federal applies reciprocity to Australian tax, so whether a credit is available is unknown. The Regulation is a 2018 consolidation, so later changes need an adviser's check.
Sources: Presidency of the Republic (planalto.gov.br), Receita Federal, Australian Treasury. Checked 15 October 2026.
Tax: Rates are set each year, and leaving has its own filing
For 2026 the monthly bands run from 0% up to R$2,428.80 to 27.5% above R$4,664.68, with a reduction under Law 15.270 that brings tax to zero for taxable income of up to R$5,000 a month and fades out by R$7,350. The annual bands for the 2026 tax year top out at 27.5% above R$55,976.16, and the law adds a minimum tax for annual income above R$600,000.
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When you leave for good, you file a Definitive Departure Declaration covering 1 January to the day before you leave (article 14). If you leave without presenting it, you are treated as resident for the first 12 months of absence. This describes the mechanism, not your bill.
Sources: Receita Federal, Presidency of the Republic (planalto.gov.br), OECD. Checked 15 October 2026.
Tax: Australia keeps its claim on you until you stop being resident
The ATO says you are generally an Australian resident for tax purposes if you go overseas temporarily and do not set up a permanent home in another country; there are four statutory tests (resides, domicile, 183 days and the Commonwealth superannuation test), and under the law someone domiciled in Australia stays resident unless the Commissioner is satisfied their permanent place of abode is outside Australia. Residents declare income from Australia and overseas, and foreign tax paid may entitle you to an Australian foreign income tax offset.
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Where a treaty exists, a tie-breaker decides which country taxes a dual resident, and there is none with Brazil, so being resident in both countries at once is a real possibility to settle with an adviser. You can lodge your return and manage your super from overseas through myGov, and study and training loan (HELP) repayment obligations carry on, with an overseas travel notification due within 7 days of leaving. If you stop being an Australian resident, you are taken to have sold your assets other than taxable Australian property at market value on that day, unless you choose to disregard this. This describes the mechanism, not your bill.
Sources: Australian Taxation Office, Federal Register of Legislation (Australian Government), Australian Treasury. Checked 15 October 2026.
Tax: No social security agreement is in force, and super stays put
Australia has social security agreements with 32 countries, and Brazil is not among them. The Department of Social Services lists a Brazil agreement only as one of five under negotiation (announced in November 2024), and an agreement starts only when both countries have finished their approvals, which it says can take years.
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So nothing coordinates pensions or contributions between the two countries today. Your super generally stays in your fund: the departing Australia superannuation payment is for temporary residents who are not Australian or New Zealand citizens or permanent residents. If you get Age Pension, the rate after 26 weeks outside Australia depends on your years of Australian residence. Which Brazilian contributions apply to a remote worker with a foreign employer, and whether an Australian employer must keep paying super while you work from Brazil, we did not find; both are unknown. This describes the mechanism, not your bill.
Sources: Department of Social Services, Australian Taxation Office, Services Australia. Checked 15 October 2026.
Setting up: Your CPF and your CRNM
A foreigner living abroad asks for a CPF, the Brazilian taxpayer number, at a Brazilian consulate: you complete the online FCPF form, request the service through e-Consular, and bring the signed form and your passport to the appointment; the service is free and the Sydney consulate-general issues the number at the appointment. Foreigners who hold a CPF with an address abroad must re-register it each year through the Receita Federal app.
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Once you have entered on a temporary visa, you register with the Federal Police within 90 days to get the CRNM, the migrant registration card; the fee is R$204.77.
Sources: Consulate General of Brazil in Sydney, Federal Police via gov.br, Federal Police (Polícia Federal). Checked 15 October 2026.
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