Individual - ResidenceLast reviewed - 26 December 2022
First of all, it is important to emphasise that the ‘New Migration Law’ (Law 13,445 issued in May 2017) has formally revoked the ‘Foreigner Statute Law’ (Law 6.815/1980) and created new types and characteristics for allowable visas, extended the coverage conditions for the temporary visa, and introduced a new authorisation for residence.
The implementation of the new changes introduced by the 'New Migration Law' will depend on the issuance of regulations by the local authorities, specifically with respect to the procedures for visa issuances, as well as impact the current individual tax residence rules with respect to foreign individuals in Brazil.
Notwithstanding the above, until the new regulation is issued by the Brazilian authorities, 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.