The COVID-19 pandemic is causing many employers to reconsider the need for employees to return to the office in any capacity. At the same time, many employees have requested to work remotely from other countries. This presents potential tax (both for businesses and individuals), permanent establishment and immigration issues. In response, since the start of 2022, more than 20 countries are now taking a proactive approach to these changes and have introduced “digital nomad” visas which allow individuals to live in the respective country while working for a company not there. is not present.
Brazil has joined this growing number of countries offering digital nomad visas, by issuing the long-awaited Resolution No. 45. Resolution No. 45 allows non-Brazilian workers to apply for visas allowing them to work in Brazil as digital nomads for up to 90 days in a 180-day period, or up to 180 days in a one-year period. year. These visas will be valid for up to one year and may be renewed for another year. The maximum length of time a worker can stay in the country under Resolution No. 45 depends on the nationality of the worker.
In order to apply for a visa under Resolution No. 45, workers must prove their digital nomad status by presenting an employment or service contract signed by a foreign employer or contractor. Additionally, workers must show proof of income equal to or greater than $1,500 per month or at least $18,000 in available bank balance.
Workers can apply for digital nomad visas in their home country through the Brazilian consulate and must provide the following documents:
- A copy of their passport with at least 2 blank pages and at least 6 months of validity;
- Proof of payment of consular fees;
- A duly completed visa form;
- Proof of means of transport to Brazil; and
- A police permit.
Once workers are in Brazil on a digital nomad visa, they can apply for a residence permit through the General Coordinator of Labor Immigration. We will continue to update readers on developments regarding digital nomad visas.