Living in Dubai as a Brazilian: Tax Exit, CBE and Visa

To stop being a Brazilian tax resident when moving to Dubai, you report your permanent departure to Brazil's Federal Revenue Service (Receita Federal) by the last day of February of the following year and file the Permanent Departure Declaration by the annual return deadline.

The visa comes from UAE authorities, and the move does not erase earlier pending obligations.

This guide gives no figures for rent, school or health insurance: cost of living changes by neighborhood and by year, and there is no official source to support it. It covers what does have a source: tax exit from Brazil, the rules of Law No. 14,754/2023 (Lei 14.754/2023), the CBE (Brazilian Capital Abroad report) and visas.

How does a Brazilian stop being a tax resident when living in Dubai?

Receita Federal treats the exit in two steps: the Permanent Departure Notice (CSDP) and the Permanent Departure Declaration (DSDP). The notice is mandatory for anyone who leaves Brazil permanently, or who left the country temporarily and became a non-resident.

Points that Receita makes a point of clarifying:

• •The DSDP is mandatory even without the notice: the obligation to file it does not depend on having submitted the CSDP.
• •Pending items remain: leaving does not waive returns for earlier years or payment of the taxes assessed.
• •Temporary departure: in a temporary departure, a person is considered a non-resident from the day after completing 12 consecutive months of absence.

The type of visa obtained abroad does not appear in Receita's non-resident criteria. What counts is the set of facts described above, and how your case is classified should be confirmed with an accountant before the move.

When does a Brazilian become a resident of Brazil again?

Receita states that a person is again considered a resident on the date they arrive in the country, if they return intending to live here, or if they stay more than 183 days, consecutive or not, within 12 months. Entering on a temporary visa and staying up to 183 days in a period of up to 12 months keeps the non-resident status.

Anyone who plans to keep a home, family and business in both countries should treat this point carefully. Long visits to Brazil can change the tax status.

What changes in income tax after leaving?

Income received by non-residents from sources located in Brazil is taxed exclusively at source. Income from sources located abroad, on the other hand, is not reached by Brazilian taxation, according to Receita's guidance on the carnê-leão (monthly tax payment).

Law 14,754/2023 deals with those who are residents. Its arts. 2 and 5 refer to the individual resident in Brazil, who declares investments abroad at a 15% rate and answers for the profit of controlled entities abroad. If the exit is not properly established, those rules continue to apply. For that reason, the first step of any relocation plan is the correct notice, and the declaration of assets and structures abroad must be up to date before departure.

This guide does not analyze UAE taxation. For that, consult the local tax authority and a professional who works there.

Are the United Arab Emirates on the IN RFB 1,037 list?

In the consolidated version consulted on October 3, 2026, no. Item XXII of art. 1 of IN RFB 1,037/2010, which listed the United Arab Emirates, appears as revoked by IN RFB No. 2,265, of May 9, 2025. That same rule moved the art. 1 cutoff from a 20% rate to 17%.

The list matters for anyone with a company abroad. Law 14,754/2023 requires taxing, on December 31 of each year, the profit of a controlled entity located in a favored-taxation country or benefiting from a privileged tax regime (arts. 24 and 24-A of Law 9,430/1996), or that earns own active income below 60% of total income (art. 5, § 5).

Leaving the list is not a seal of safety:

• •Own active income: the 60% test continues to apply to any country.
• •Privileged regime: IN RFB 1,037/2010 also addresses privileged tax regimes, and the classification must be redone for each structure.
• •Updates: the list changes by normative instruction, so check the official source on the date of the transaction.

To set up a company outside Brazil in compliance, see the services for corporate structures and tax planning.

Is the CBE still mandatory for someone living in Dubai?

The CBE is a residents' declaration. BCB Resolution 279/2022 defines Brazilian capital abroad as funds, assets, rights and holdings of any nature held outside the national territory by residents (art. 1). Law 14,286/2021 considers a resident to be an individual or legal entity that is resident, domiciled or headquartered in Brazil (art. 1, sole paragraph, I).

For anyone who is still a resident on the reference date, the resolution's rules apply:

• •Annual threshold: declaration is mandatory when capital abroad totals USD 1,000,000.00 or more on December 31 (art. 10).
• •Filing window: from February 15 to April 5 of the following year (art. 13).
• •Documentation: keep the documents supporting the information for 10 years (art. 15).

The situation in the year of the move, when the person may have been a resident for part of the period, should be confirmed with the Central Bank and an accountant. The CBE page at the Central Bank gathers the guidance.

What visas do the Emirates offer and where can you check them?

The UAE government's official portal (u.ae) lists the visa types, and the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) provides the digital services. The information below comes from the official page as updated in July and August 2026.

In the investor category of the Golden visa, the page lists a minimum capital of AED 2 million among the main requirements, with terms of 10 years for public investments and 5 years for real estate. Requirements change, so confirm the current version on the u.ae portal or the ICP website before starting any process.

Anyone going to the Emirates with a business structure may need compliance support and context on Receita Federal's scrutiny of offshore companies.