Tax and compliance
Resident treatment: Receita Federal guidance states residents must include foreign-source earnings in the Carnê-Leão monthly basis, indicating taxation of foreign income. Non-resident treatment: Receita Federal guidance states non-residents are taxed only on Brazilian-source earnings and generally through definitive source withholding. Assumptions: residency trigger encoded as 184 from OECD competent-authority profile wording (more than 183 days in a 12-month period), used as fallback because a single directly citable domestic legal/tax page with this day-count wording was not identified in this run. VAT/sales field remains null because Brazil has a multi-layer indirect-tax system in transition (ICMS/ISS and PIS/COFINS being replaced by IBS/CBS phases), so no single stable national VAT rate applies yet. Confidence: medium (core PIT/social data is from official Receita/Planalto sources, but residency day-count relies on OECD fallback).
Cost and infrastructure
- Monthly cost baseline: $725
- Rent (1BR city center): $335
- Internet: $18
- Coworking: Data not published
Method (USD, LivingCost country table, retrieved 2026-02-27): poor=703.55 (without-rent basket + cheap 1BR + one-person utility bill + internet), average=725.19 (LivingCost 'Total with rent'), comfortable=813.3 (without-rent basket + city-center 1BR + one-person utility bill + internet). monthly_cost_single_usd is set to the average baseline. City coverage on source page: 385. Confidence: medium (crowdsourced, country-level averages).