LIVING IN BRAZIL · EXPATS · SÃO PAULO, 25 MAY 2026 Key Facts —Fully taxable: US Social Security benefits paid to a Brazilian fiscal resid

LIVING IN BRAZIL · EXPATS · SÃO PAULO, 25 MAY 2026 Key Facts —Fully taxable: US Social Security benefits paid to a Brazilian fiscal resid

Tax residency in Brazil for expats: the 183-day rule, Carnê-Leão, the DIRPF return, double-taxation treaties and how to plan the fiscal domicile shift.

Retirement in Brazil for expats: the VITEM XI visa, how Brazil taxes foreign pensions, the over-65 exemption, healthcare options, and which double-taxation treaties matter.