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.

Leaving Brazil 2026: the exit sequence foreign residents need, from the Receita Federal exit declaration to CRNM, INSS, FGTS and the bank account.

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 —Two-year ceiling: Resolution 45/2021 grants one initial year plus one renew

EXPATS IN BRAZIL · BRAZIL, 26 MAY 2026 Key Facts —Visa-free nationals (US, UK, EU, Canada, Australia) get 90 days per 180-day rolling window — re-entry does not reset the count…

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.

Permanent residency in Brazil for expats: how temporary residency converts, the CRNM card, qualifying periods by visa category, and the path to naturalisation.

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.