Brazil: 183 days in 12 months (tax)
No more than 183 days in Brazil in any 12 months
About This Rule
Brazil's Federal Revenue treats someone who enters on a temporary visa as resident from the day they complete 184 days in Brazil, consecutive or not, within a period of up to 12 months. The app counts your days in the 12 months ending each day, which can reach the threshold earlier than the Revenue's own count, which starts from an arrival. Entering on a permanent visa or to work under an employment contract makes you resident from arrival, so this tracks the day count only.
Sources
Reviewed September 30, 2026
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