Are the twelve months the calendar year?

No. It is any twelve-month period: the calculator checks every recent window and shows the one with the most days.

What obligations arise on becoming resident?

Reporting worldwide income in Brazil, including foreign-source income, and filing the annual asset declaration. It is the moment to review double tax treaties.

Brazil tax residence calculator

Brazil distinguishes by visa. With a permanent visa, or a temporary visa plus an employment contract, tax residence starts on the day of arrival. With a temporary visa and no employment, it starts on the day 184 days of presence are completed, consecutive or not, within a twelve-month period.

The calculator applies the second case, the one that requires counting days. It sets the threshold at 183 to warn before day 184. Anyone who already holds a permanent visa or a job in Brazil does not need to count: they are resident from the moment they enter.

Source: Normative Instruction RFB 208/2002, article 2

Calculator

Holders of a permanent visa or an employment contract are resident from the day of arrival and do not need to count days.

Your stays

Add each period spent in Brazil. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.

Arrival

Departure

Leave empty if you are still there.

Result as of today

Brazil.

Add at least one stay to see the count.

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Frequently asked questions

Are the twelve months the calendar year?: No. It is any twelve-month period: the calculator checks every recent window and shows the one with the most days.
What obligations arise on becoming resident?: Reporting worldwide income in Brazil, including foreign-source income, and filing the annual asset declaration. It is the moment to review double tax treaties.

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Esta calculadora en español

This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.