Brazil

The implementation of the changes introduced by the 'New Migration Law', specifically with regard to the procedures for issuing visas and their impacts on the rules of individual tax residence of foreigners in Brazil, was done through the issuing of regulation by local authorities (Federal Decree 9,199/2017).

The visa is individual and the applicant who intends to enter or remain in the national territory may be granted a permanent visa or a visa as: visitor (valid for one year); temporary (valid for up to one year); diplomatic, official or courtesy (valid for up to three years).

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 (in cases where no exit process is filed).
• 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.