Tax residency in Brazil: the 184-day rule
High confidenceReviewed in September 2026
The short answer
184days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
On a temporary visa you become resident on completing 184 days, consecutive or not, within a period of up to twelve months; 183 is not yet enough. If you do not complete them inside that window, the count restarts from your next entry. On a permanent visa you are resident the day you arrive, with no counting at all, so the count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›