Tax residency

When are you a tax resident in Brazil?

Moving to Brazil or leaving it? Answer three questions to see the date the Receita Federal's rules point to, and what has to be filed.

You are

Moving to Brazil Leaving Brazil

Answer the questions to see what the Receita Federal's rules say for your dates.

The rules this check uses

Permanent visa, or a Brazilian coming back to live: resident from the day of arrival.
Temporary visa with a job in Brazil: resident from the day of arrival.
Other temporary visas and visits: resident on the 184th day in Brazil, consecutive or not, within 12 months. If that isn't reached, the count restarts at the next entry.
Leaving for good and filing the Comunicação de Saída Definitiva: non-resident from the departure date. The Comunicação is due by the last day of February of the next year, and the Declaração de Saída Definitiva during the next year.
Leaving for a while, or for good without the Comunicação: resident for the first 12 consecutive months abroad, non-resident from the day after.
People abroad in the service of the Brazilian government stay residents.

Emigro gives preliminary guidance, not legal advice. Requirements are confirmed against official Brazilian sources and by the licensed attorneys.