Brazil
Last verified August 7, 2026
Written for U.S. passport holders
Working on a Tourist Entry
- Working remotely on a Brazilian eVisa/tourist entry is not considered compliant by immigration practitioners — the eVisa doesn't authorize employment, foreign-sourced or otherwise.
Tax Residency — Day 184, Not 183
- Brazil's threshold is specifically completing 184 days present within a 12-month period — one day past the '183 days' figure commonly (and incorrectly) quoted for Brazil.
- This applies automatically to temporary-visa/tourist entrants too, not just people on work-authorized status — you don't need a work visa to trip it.
- Once triggered, you're taxed on worldwide income under Brazil's progressive IRPF table (top rate 27.5%).
The Gotcha
Nearly every country on this list uses some version of '183 days' — Brazil doesn't. Its actual threshold is completing 184 days, and it applies automatically the moment you cross it even on a plain tourist/eVisa entry, no work authorization required for the tax consequence to kick in.
Sources
This page was drafted from the primary sources below. Rules change — check the linked page directly before relying on any of this.
- Residentes no Brasil Ausentes no Exterior — Receita Federal do Brasil