Welcome to the vibrant and diverse world of Brazil! Whether you're a digital nomad exploring new horizons, an expat seeking a fresh start, or a location-independent worker looking for your next base, Brazil offers a unique blend of culture, nature, and opportunity. To fully integrate into this dynamic country, obtaining tax residency is a crucial step. Let's dive into the process of securing your tax residency in Brazil with clarity and precision.
Step 1: Enter Brazil Legally
Ensure that you enter Brazil through legal means. This typically involves obtaining the appropriate visa, such as a tourist visa, work visa, or any other visa that allows you to stay in Brazil for an extended period. Your entry must be documented by Brazilian immigration authorities.
Step 2: Register with the Federal Police
Within 90 days of your arrival, you must register with the Federal Police (Polícia Federal). This process involves providing personal information, fingerprints, and photographs. You will receive the National Migration Registration Card (Carteira de Registro Nacional Migratório - CRNM), which is essential for your legal stay in Brazil.
Step 3: Obtain a CPF Number
The Cadastro de Pessoas Físicas (CPF) is a taxpayer identification number required for various activities in Brazil, including opening a bank account and signing contracts. You can obtain a CPF at a branch of the Federal Revenue Service (Receita Federal) or at certain banks and post offices.
Step 4: Prove Your Residence in Brazil
To establish tax residency, you must prove that you reside in Brazil. This can be done by showing that you have a permanent home in the country or that you have been physically present in Brazil for at least 183 days within a 12-month period. Utility bills, rental contracts, or property ownership documents can serve as proof of residence.
Step 5: Declare Your Intent to Stay
Submit a declaration of your intent to reside in Brazil to the Federal Revenue Service (Receita Federal). This declaration is a formal statement that you consider Brazil your primary place of residence and intend to stay for an extended period.
Step 6: File Your First Income Tax Return
As a tax resident, you are required to file an annual income tax return with the Federal Revenue Service. Your first return will solidify your status as a tax resident. Ensure you report all global income and comply with Brazilian tax regulations.
Legal References
- Lei nº 6.815/1980 - Estatuto do Estrangeiro
- Lei nº 13.445/2017 - Lei de Migração
- Instrução Normativa RFB nº 208/2002
Useful Links
