Tax Residency Rules by Country
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Tax residency in Brazil
the following individuals are considered residents for Brazilian income tax purposes:
* Brazilian citizens living in Brazil.
* Brazilian residents living abroad for the first 12 months subsequent to their departure.
* Naturalised foreign nationals living in Brazil.
* Foreign national holders of permanent visas and holders of temporary work visas under an employment contract with a Brazilian entity, as of the date of entry to Brazil with such visas.
Individuals who enter into Brazil under a temporary visa to work as a doctor under the program 'Mais Médicos' on the date of arrival.
* Foreign nationals holding temporary visas without an employment contract with a Brazilian entity, after completing 183 days of actual physical presence in Brazil (consecutive or not) within a 12-months period.
* Nationals from Mercosul States (Argentina, Paraguay, and Uruguay), as well as from Bolivia, Chile, Colombia, and Peru, who claim temporary residence on the date the work relationship is established or on the date permanent residence is achieved.
The following individuals are considered non-residents for Brazilian income tax purposes:
* Brazilians living abroad, as of the date of departure (if the exit process has been filed).
* Brazilians living abroad, after 12 months of departure (if the exit process has not been filed).
* Foreign nationals holding temporary visas without an employment contract with a Brazilian entity, during their first 183 days of actual physical presence in Brazil (consecutive or not) within a 12-months period.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in Brazil — and everywhere else — automatically, and warns you before thresholds are reached.
Track My Days FreeWhy Tax Residency Rules Matter
Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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