🇧🇷 Brazil
Continent-scale diversity with an accessible digital nomad visa and a huge domestic economy
Visa Options
- VITEM XIV (Digital Nomad Visa) (1 year (renewable +1 year)) — $1,500/mo foreign income, or $18,000 bank balance
- VITEM XI (Investor Visa) (2 years → permanent) — R$500,000+ business investment (lower thresholds for innovative/tech startups)
- VITEM III (Retirement Visa) (Permanent) — $2,000/mo pension income (+$1,000/mo per dependent)
- Permanent Investor Visa (Real Estate) (Permanent) — R$1,000,000+ in real estate (lower in northern/less-developed regions)
Tax Overview
- Income Tax (IRPF): 0% – 27.5% progressive, monthly brackets
- Tax-free threshold: Up to BRL 2,428.80/mo now effectively tax-free after 2026 relief
- High-income minimum tax: New minimum tax phasing in up to 10% for annual income over BRL 1.2M
- Corporate Tax: ~34% combined (IRPJ + CSLL) for most companies
- VAT/ICMS (moving to unified IBS/CBS): ~17–19% average (varies by state; reform underway through 2033)
Cost of Living
- Comfortable living (single, typical): $900 – $1,800/mo (varies hugely by city)
- 1BR Apartment (São Paulo): $500 – $950/mo
- 1BR Apartment (Florianópolis/Recife): $350 – $650/mo
- Groceries: $180 – $320/mo
- Utilities: $60 – $110/mo
- Dining out: $6 – $16/meal
- Public transport: $30 – $45/mo
- Private health insurance: $60 – $150/mo
Relocation Checklist
- Confirm income eligibility and gather 3 months of bank statements
- Apply for VITEM XIV at a Brazilian consulate abroad (cannot be done from inside Brazil for entry)
- Get a Brazilian CPF (tax ID) — can often be started before arrival
- Purchase health insurance valid in Brazil for the visa period
- Register with the Federal Police (Polícia Federal) within 90 days of arrival
- Obtain your CRNM (foreign national ID card)
- Open a Brazilian bank account (often requires CPF + proof of address)
- Track days in-country — 184+ days/yr can trigger full tax residency