What changed in Brazil

Banco Central's VASP licensing regime goes live 2 February 2026

Crypto tax and legal status

Whether a self-custody wallet counts as held abroad is genuinely unresolved

Crypto tax and legal status

DeCripto brings OECD-style automatic crypto reporting from July 2026

Crypto tax and legal status

Crypto held on a foreign exchange loses the R$35,000 exemption entirely

Crypto tax and legal status

High-frequency crypto trading has no bright-line professional-trader test

Crypto tax and legal status

Domestic crypto gains keep the R$35,000 monthly exemption after MP 1303 was rejected

Crypto tax and legal status

As a relocating mover, Brazilian tax residency starts on your day of arrival, not day 184

Tax residency

No impatriate regime exists, your personal worldwide income is taxed from day one too

Moving your company

Law 14.754 taxes your offshore company's profits at 15 percent every year, distributed or not

Moving your company

No wealth tax, but state inheritance and gift tax (ITCMD) reaches up to 8 percent

Leaving home: exit tax and ties

No exit tax when you eventually leave, but the saida definitiva filing is not optional

Leaving home: exit tax and ties

Dual nationality is fully allowed when you naturalise Brazilian

Permanent residency and citizenship

Naturalization: 4 years ordinarily, 1 year with a Brazilian family tie or Portuguese-speaking nationality

Permanent residency and citizenship

Mercosur nationals relocate to Brazil with no financial threshold at all

Residency routes

Retiree residency (VITEM XIV aposentado): USD 2,000 a month, no age floor

Residency routes

Investor residency: BRL 500,000 into a company, or BRL 150,000 for tech and innovation

Residency routes

Register with the Policia Federal within 90 days of becoming a resident

Local registrations

Any foreigner, including a tourist, can get a CPF with no visa requirement

Local registrations

EU to Brazil data transfers no longer need standard contractual clauses

Data protection

VITEM XIV requires proof of health insurance for the full stay

Healthcare coverage

Brazil's public health system treats everyone on its soil, tourists included

Healthcare coverage

Brazil's tax treaty list and its social security agreement list are not the same list

Social security

Whether INSS reaches a pure foreign-employer remote worker is genuinely unsettled

Social security

A late 2025 labour court ruling puts full CLT protection behind foreign remote contracts

Employer compliance

A pure foreign employer has no Brazilian payroll duty, until the relationship is re-characterised

Employer payroll obligations

Contract authority or management from Brazil creates real PE risk for the employer

Permanent establishment risk

Permanent establishment risk looks low for a genuinely remote arrangement

Permanent establishment risk

Brazilian-source income is withheld at 25 percent regardless of residency

Personal income tax

Foreign salary is not Brazilian-source income while you're a non-resident

Personal income tax

No tax treaty means dual residency has no referee for you either

Tax residency

A tax treaty gives you a tie-breaker if Brazil and home both claim you

Tax residency

Past 183 days you become a Brazilian tax resident, even on VITEM XIV

Tax residency

Under 184 days with a foreign employer keeps you a Brazilian tax non-resident

Tax residency

A Brazilian employer makes you a tax resident from day one

Tax residency

VITEM XIV is the compliant visa route for remote work from Brazil

Right to work

Working for Brazilian clients on a visitor status is not local labour market access

Right to work

Remote work for a foreign employer on a visitor entry sits in a genuine grey zone

Right to work

Overstaying in Brazil costs R$100 a day, capped at R$10,000

Immigration and visa

Indonesia's visa status for Brazil needs a fresh check before you travel

Immigration and visa

US, Canadian and Australian citizens must get an e-Visa before travel

Immigration and visa

EU nationals face a stricter rolling 90 in 180 day window since March 2026

Immigration and visa

Visa-free entry to Brazil for stays up to 90 days

Immigration and visa

Hired directly by a foreign employer, not transferred from Brazil, your protections work differently

Employment law

How far your employer's duty of care reaches abroad is not confirmed

Employer compliance

You working habitually from the destination can create a taxable presence for your Brazilian employer there

Permanent establishment risk

Lei 7.064 puts registration and repatriation duties on your employer, not just pay duties

Employer compliance

Your employer should apply for the CDT before you're posted, not after

Employer compliance

Brazilian payroll keeps running, but the withholding mechanics change once you're non-resident

Employer payroll obligations

FGTS, your 13th salary and paid leave keep accruing while you're posted abroad

Employment law

Your CLT protections travel with you, but the destination's more favourable rules can override individual points

Employment law

Permanent disability and death benefits are coordinated by your social security agreement

Disability and accident coverage

INSS disability cover continues only if contributions do, and claiming it abroad is harder

Disability and accident coverage

Your employer covers the first 15 sick days, INSS takes over from day 16, from anywhere

Sick leave

Whether you can claim seguro-desemprego while physically abroad is not clear

Unemployment rights

Still employed and paid means no unemployment claim, and FGTS keeps building

Unemployment rights

Your social security agreement does not include health coverage

Healthcare coverage

SUS does not travel, you need your own health cover abroad

Healthcare coverage

No agreement means time abroad does not count toward either pension automatically

Pension

Your Brazilian and destination pension periods can be added together

Pension

Your Brazilian pension clock runs only while contributions keep flowing

Pension

Not working right now? You can still keep your INSS clock running

Social security

You can keep paying into INSS as a self-employed contributor from anywhere

Social security

No agreement with your destination means you likely pay social contributions twice

Social security

A CDT keeps you paying into Brazil alone, not both countries

Social security

Brazil has no exit tax on unrealised gains

Personal income tax

Offshore investment income has a flat 15 percent rate while you're resident

Personal income tax

Once non-resident, Brazilian-source salary is withheld at a flat rate instead of your old bracket

Personal income tax

While you're still resident, your foreign salary is taxed in Brazil too

Personal income tax

How the treaty counts your 183 days is not confirmed

Tax residency

No tax treaty means dual residency has no referee

Tax residency

A tax treaty gives you a tie breaker if both countries claim you as resident

Tax residency

A year of continuous absence ends Brazilian tax residency even without filing

Tax residency

You stay a Brazilian tax resident until you file, or until a year passes

Tax residency