CPF for foreigners buying property in Brazil

Who must have one

Article 4 of Instrução Normativa RFB 2.172/2024 lists the people obliged to register. Among them are individuals “residing in Brazil or abroad” who:

• carry out in Brazil “property transactions of any kind”;
• hold bank accounts in Brazil;
• own in Brazil assets and rights subject to public registration, “including real estate”.

The earlier rule for non-residents (IN SRF 208/2002, art. 5) says the same in other words: a non-resident who owns property subject to public registration, including real estate, must register. In practice the notary asks for the CPF of each buyer and seller, and the property registry, the tax office and the bank all index the purchase to it. Each spouse who appears on the deed needs his or her own number; see buying with a foreign spouse.

How a foreigner abroad applies

The gov.br service “Inscrever no CPF no exterior” (last modified 15 December 2025 on the day Payotte read it) states that foreigners resident abroad must apply “in person at a post of the Brazilian consular network”, after booking the CPF service through the e-consular system, at the post that covers their place of residence. The email route offered to Brazilians living abroad is not available to foreigners. The page adds that the service “is free for the citizen”.

Documents (gov.br page and Annex IV of the instruction):

• the Ficha Cadastral de Pessoa Física (FCPF), the registration form, completed online on the Receita Federal site, printed and signed;
• an official photo identity document proving nationality and date of birth; for people living abroad or passing through Brazil, the instruction accepts the passport;
• a birth or marriage certificate (or equivalent) if the identity document does not show nationality and date of birth.

Payotte could not read the pages of the consulates in Toronto, Montréal, London or New York (they sit behind a CAPTCHA, which Payotte does not bypass). Waiting times, appointment availability and whether the number is issued the same day are therefore not established here: check your consulate’s page on gov.br.

If you are in Brazil

The Annex IV line for other nationalities also lists “the person themselves” as the filing party, so a foreigner who is in Brazil may apply directly with the same documents. Payotte did not read the practical channel in Brazil (Receita Federal office, post office or bank), so confirm it on gov.br/receitafederal.

Using someone else to apply

Where a representative files for you, article 34 of the instruction requires the Annex IV documents, the representative’s photo ID and own CPF, and the power of attorney. Article 33, § 3 allows the Receita Federal to ask for the apostille or consular legalisation of foreign documents and for a sworn translation of documents in a foreign language. A power of attorney made abroad must be apostilled (if the issuing country belongs to the Hague Convention) or recognised by a Brazilian consular office; see power of attorney from abroad.

The annual update

Article 23-A, added by IN RFB 2.236/2024, provides:

“The foreigner with an address abroad and aged sixteen or over must update the data of his or her CPF registration annually through the Receita Federal mobile app, between 1 January and 31 December.”

(Translated from the Portuguese.) The update requires your CPF number, date of birth, and a photo of your face and your passport taken in the app. If the app cannot be used, you must request the service through a Brazilian diplomatic mission and present the message issued by the app plus the Annex IV documents.

Payotte did not find, in the article, the consequence of missing the update. The gov.br CPF page does not mention the update. Check the status of your CPF on the Receita Federal site before every transaction, because a number that is not regular can hold up a deed or a bank transfer.

Which professional to consult

If you cannot travel to a consulate or the app fails, a lawyer registered with the OAB can advise on a representative. An accountant (contador) can check your CPF status and later tax filings. Neither is needed for the basic application, which you can file yourself.