Guide for Brazilian Expats in Colombia 2026: No Brazil–Colombia Tax Treaty, SUS Not Accepted as Res. 5477, CPF and the Comunicação de Saída before the Receita Federal, Embassy in Bogotá

Beatriz, a software developer from São Paulo, landed in Medellín in September 2024 after her employer — a Brazilian logistics scale-up — decided to open an office in Colombia to access the Andean market. Beatriz thought the immigration procedure would be similar to other Latin American countries where she had worked. What she found was more complex: Brazil and Colombia do not have an Agreement for the Avoidance of Double Taxation (tax treaty). They are two of the largest economies in Latin America — and yet there is no bilateral tax treaty. This means Beatriz could be taxed on the same income in both countries without a formal bilateral relief mechanism, depending on each country's tax residency rules. SUS (Sistema Único de Saúde) and Brazilian private health plans (ANS) are not accepted as Res. 5477 by Migración Colombia. And the Embassy of Brazil in Bogotá — although active and functional — does not have the same consular network as the Mexican Embassy. This guide covers the specifically Brazilian aspects: the absence of a Brazil–Colombia tax treaty and its consequences, SUS/ANS not being valid as Res. 5477, the FGTS and CPF for Brazilians in Colombia, and consular services in Bogotá and Medellín.

No Brazil–Colombia Tax Treaty: The Real Consequences

Unlike Mexican or Argentine citizens who move to Colombia, Brazilians do not have an Agreement for the Avoidance of Double Taxation with Colombia. Brazil and Colombia are, respectively, the first and fourth largest economies in Latin America, but the bilateral double taxation treaty does not exist (as of August 2026 there is no treaty in force, nor publicly confirmed advanced negotiations). This has concrete consequences. A Brazilian professional who keeps receiving Brazilian-source income — salary from a Brazilian company, rent in Brazil, dividends from a Brazilian company — after becoming a Colombian tax resident (day 183+) faces the possibility of taxation in both countries without a formal bilateral credit mechanism. The Receita Federal (Brazilian tax authority) considers every person domiciled in Brazil who has not filed the Comunicação de Saída Definitiva do País (final departure declaration) to be a tax resident, regardless of how long they have been away. Colombia's DIAN considers a tax resident anyone who stays more than 183 days in Colombia in any 365-day period. If Beatriz does not file the Comunicação de Saída with the Receita Federal, she remains a Brazilian tax resident — and the DIAN also considers her a Colombian resident — with no treaty assigning exclusive taxing rights to one of the two countries. Practical solution: hire a Colombian accountant experienced with Latin American clients and a Brazilian tax advisor to coordinate the tax exit from Brazil (Comunicação de Saída) and the tax entry into Colombia in the right sequence.

SUS, Private ANS and FGTS: What Does Not Work in Colombia

The Sistema Único de Saúde (SUS) covers residents of Brazil. Private health plans (planos de saúde) regulated by the Agência Nacional de Saúde Suplementar (ANS) — Bradesco Saúde, Amil, Notre Dame Intermédica — are valid in Brazil, with very limited coverage abroad (generally emergencies only and only in certain countries, not in Colombia). None is accepted by Cancillería as Res. 5477. The Colombian Res. 5477 must cover Colombia's national territory, with continuous active coverage in Colombia — ANS plans do not meet these formal requirements. The FGTS (Fundo de Garantia do Tempo de Serviço) — the Brazilian severance guarantee fund — raises a frequent question: can I withdraw my FGTS if I move to Colombia? The answer is not automatically: the FGTS can only be withdrawn on specific grounds (dismissal without cause, buying a home, retirement, serious illness). Living abroad is not in itself a ground for withdrawing the FGTS; if the Brazilian employment contract continues remotely from Colombia, the FGTS keeps accruing.

The CPF for Brazilians in Colombia: Keeping It Active

The CPF (Cadastro de Pessoas Físicas) — the Brazilian equivalent of the Colombian NIT or RUT — must be kept active by Brazilians abroad. An inactive or irregular CPF (pendente de regularização) causes problems for banking procedures in Brazil, international transfers, and eventually for tax regularization when returning. The Receita Federal lets you update your CPF address to one abroad. After filing the Comunicação de Saída Definitiva, the non-resident taxpayer still has an active CPF but is subject to the Receita Federal's non-resident taxation rules — mainly withholding tax (IRRF) on Brazilian-source income, with no mandatory annual Brazilian income tax return. In addition, Brazilians who own property in Brazil must keep filing the IRPF (Imposto de Renda Pessoa Física) if their Brazilian-source income exceeds the exemption limits — consult a Brazilian tax advisor.

Brazilian Consular Services in Colombia

Brazil has an Embassy in Bogotá and a Consulate General in Medellín. Embassy of Brazil in Colombia — Cll 93B #14-20, Bogotá. Phone: +57 601 218-0800. Website: bogota.itamaraty.gov.br. Consulate General of Brazil in Medellín — Cra 43A #34-95, Edificio El Colombiano. Consular services include: passport renewal, registration in the Cadastro de Brasileiros no Exterior (CBE) — mandatory for those living abroad more than 12 months who have assets or income in Brazil —, consular protection, apostilles for Brazilian documents, and proof-of-life certificates for INSS pensioners abroad. The CBE (Cadastro de Brasileiros no Exterior) is administered by the Banco Central do Brasil and Itamaraty — it is different from consular registration and has specific requirements on assets and income abroad.