Today, March 07th, 2022, starts the period for individuals to present their annual income tax return. The period is from 07/03/2022 to 04/29/2022.

Most probably in this year we will not have the deadline postponed as happened in the previous years.

The fiscal year in Brazil is from Jan.01st to Dec.31st. In this sense, this income tax return to be presented in the period mentioned above concerns to the fiscal year 2021.

Having said it there are several rules to check if an individual is obliged to present the income tax return or not, but one of them is when a foreigner becomes resident taxpayers in Brazil.

In the year that a foreigner becomes a resident taxpayers in Brazil must present their income tax return.

What are the rules to become a resident taxpayer?

1.Naturalized foreigners

2.Foreigners who hold a permanent visa*

3.Foreigners who hold a temporary visa with a local employment contract*

4.Foreigners who hold a temporary visa with NO local employment contract, after completing 183 day, consecutive or not, of physical residence in Brazil in any 12 months period.

*From the date of arrival

Main doubts

1.If the foreigner that holds a permanent visa or a temporary visa with a local employment contract arriving in Brazil on December 31st, 2021 needs to present the income tax return for the fiscal year 2021?

Yes, the foreigner becomes a resident taxpayer in the date of arrival. 

2.If the foreigner that hold a temporary visa with NO local employment contract that comes and goes several times during a 12 months period can become a resident taxpayer?

Yes,  if the sum of the days stayed in Brazil surpass 183 days.

2.1.When starts a new count of 12 months period mentioned in the question above?

It will start a new count in the following day from the first arrival date in the country after completing 12 months.

For example, if the foreigner had entered for the first time in the country on 03/01/2021, a new period of 12 months will start counting on 03/02/2022.