Visa category
Digital Nomad Temporary Visa
What are the visa fees/charges? Consular fee:
EUR 110
Is there a minimum income threshold applicable for digital nomad/remote work visa?
Yes – US$1,500 per month or bank balance of US$18,000
Are digital nomad/remote work visa holders subject to income tax?
• Yes – The foreigner holding a temporary visa (Digital Nomad) will be considered tax resident in Brazil as from the 184th day of physical presence in the country, consecutive
or not, within any 12 months period. Once he is considered tax resident in Brazil, he would be liable to tax on a worldwide basis. Cash basis regime (Pay as You Earn) apply.
• The temporary visa holder (digital nomad) can make use of a bilateral agreement with the home country of origin to mitigate double taxation, whether possible, under
certain rules. The issuance of a Tax ID (CPF number) is required in order to enable the collection of income taxes and delivery of a tax return after becoming a tax resident in
Brazil.
• In general, the visitor visa (which is not the case of the Digital Nomad) would not trigger tax liability in Brazil as the period of stay authorized by immigration law is lesser than 183
days, which is the length of stay which would not trigger tax residency. Nevertheless, if the 183 days threshold is exceeded, the tax residency will be triggered (as from 184th
day).
Are digital nomad/remote work visa holders subject to social security contributions?
No – The temporary visa holder without a labor contract in Brazil and the visit visa holder will not be eligible to mandatory social security contributions in the country even if they
reach the conditions to become tax resident in the country
Is there Double Taxation Agreement (DTA) relief available in the country?
Yes- under certain limits and respected some requirements.
Is there an income tax requirement in the country, in general?
Yes
Is there a social security requirement in the country, in general?
Yes; prevails in Brazil if the individual qualifies as a mandatory SS-taxpayer, e.g.,
• When there is an employment contract in Brazil;
• When the individual is a statutory director (non-employed director, which means that there is no employment contract); or
• When the individual is self-employed.
Are criminal checks required for this visa?
The applicant must provide background check details issued within 90 days
For how long is the digital nomad/remote work visa valid?
• 1 year
• Can be renewed for an additional year
Is the applicant bound to any work restraints/limitations?
The applicants must be immigrants who can perform their work activities for a foreign employer remotely from Brazil
What are the standard requirements for the digital nomad/remote work visa?
• One recent passport-sized photographs.
• Criminal records within 3 months.
• Birth certificate or extract from Population Information System.
• Proof of financial independence.
• Medical and Travel insurance.
• Declaration to perform professional activities remotely.
• Provision of Employment Contract.
• Proof of subsistence.
Which countries are eligible to apply for the digital nomad/ remote work visa?
Available for all nationals
Is applicant required to provide proof of employment?
Yes – Must provide an employment or a service contract
Interested in 2nd Passport, residencies, tax savings, Backup plan? Talk to us.
