Living in Brazil

Digital Nomads in Brazil: Visa, Tax Residence, and Tax Obligations

05/20/2025 /

Digital nomads residing in Brazil—whether Brazilian or foreign—are subject to specific tax obligations that vary according to their length of stay in the country and the nature of their income

Resolution CNIG No. 45/2021 sets out the rules for granting a temporary-residence visa and permit to applicants not tied to a local employer in Brazil whose professional activities may be carried out remotely (known as “digital nomads”), for up to one (1) year, extendable for an equal period.

For stays of up to 90 days, a digital nomad may enter Brazil as a visitor (tourist), provided they satisfy the entry requirements appropriate to their nationality.

To apply for the visa and residence permit, applicants must meet certain digital-nomad criteria, including demonstrating a minimum monthly income of USD 1,500 or available bank funds of at least USD 18,000.

Who Qualifies as a Tax Resident in Brazil?

Under Brazilian law, an individual is considered a tax resident if, at any time, they remain in Brazil for more than 183 days in any rolling 12-month period—regardless of whether those days are consecutive. This test is purely objective: it measures the total number of days spent in the country. Once the 183-day threshold is crossed, the individual becomes subject to Brazilian taxation on their worldwide income from the first day of presence.

A digital nomad’s tax obligations in Brazil depend on their tax-residence status. Those who do not meet the 183-day test may have no Brazilian tax obligations.

If deemed a tax resident, the digital nomad must file and pay Brazilian income tax on their worldwide income. This includes earnings generated abroad, which may also be taxed in the country where the work is performed. Depending on the nature of the work, Service Tax (ISS – Imposto Sobre Serviços) may apply to services provided to Brazilian clients.

Key tax obligations for residents include:

  • Declaring income from both Brazilian and foreign sources;
  • Filing an annual income-tax return subject to progressive rates from 0 % to 27.5 %;
  • Monthly advance payments under the Carnê-Leão mechanism on foreign-source income.

New compliance requirements—such as more detailed reporting of income and assets—can increase the complexity and cost of compliance for digital nomads, especially those operating across multiple jurisdictions.

Eligibility for tax incentives or tax-relief measures may significantly affect a digital nomad’s financial position, particularly if they rely on benefits in their home country. Frequent amendments to the definition of tax residence and other tax laws can have direct and indirect impacts on their obligations and planning.

Failure to comply with tax obligations in one or both countries can result in administrative penalties and civil or criminal sanctions.