Brazil 184 days
Tax days184days within up to 12 months (temporary visa)
On a temporary visa you become a Brazilian tax resident on the day you complete 184 days in Brazil, consecutive or not, within a period of up to twelve months.12
- Non-resident
- Entering on a temporary visa and staying up to 183 days, consecutive or not, in a period of up to 12 months keeps you a non-resident.32
- Short of the line
- If you do not complete 184 days in the twelve months, a new period of up to twelve months is counted from the entry after the one that started the previous count.4
- Permanent visa
- Entering with a permanent visa makes you a resident from the date of arrival.5
- Work visa
- Entering on a temporary visa to work with an employment contract makes you a resident from the date of arrival. The same applies to Mais Médicos grant-holding doctors.6
- Before the line
- Until the count completes, income you receive in Brazil is taxed as non-resident income.7
- Leaving
- If you leave Brazil temporarily, you stay a resident for the first twelve consecutive months of absence. Leaving permanently without the final exit notice has the same twelve-month effect.8
FEIE 330 days 
Canada 183 days 
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