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 corporate and individual), permanent establishment, and immigration issues. In response, as of the beginning of 2022, over 20 countries are now taking a dynamic approach to these changes and have introduced “digital nomad” visas that allow individuals to live in the respective country while working for a company that has no presence there.
Brazil has joined this growing number of countries that are offering digital nomad visas, issuing the long-awaited Resolution No. 45. Resolution No. 45 allows non-Brazilian workers to apply for visas that allow them to work in Brazil as digital nomads for up to 90 days during a 180-day period, or up to 180 days in a one-year period. Such visas will be valid for up to one year and will be eligible for renewal for another year. The maximum period a worker may remain in the country pursuant to Resolution No. 45 depends upon the worker’s nationality.
In order to apply for a visa under Resolution No. 45, workers must prove their status as a digital nomad by presenting an employment or service contract signed by a foreign employer or contractor. Furthermore, workers must show proof of income equal to or greater than $1,500 per month or at least $18,000 in an available bank balance.
Workers may apply for digital nomad visas in their home country through the Brazilian consulate and must provide the following documentation:
- A copy of their passport with at least 2 blank pages and at least 6 months validity;
- Proof of payment of consular fees;
- A completed visa form;
- Proof of means of transportation to Brazil; and
- A police clearance.
Once workers are in Brazil on a digital nomad visa they may apply for a residence permit through the General Coordinator of Labor Immigration. We will continue to update readers on developments regarding digital nomad visas.