Brazil Retiree / Pension Recipient Residence (VITEM XIV)

RetirementActiveBrazilData updated Oct 25, 2026

Min Monthly Income

$2,000

Application Fee

R$168.13 (≈ $33.51)

Processing Time

about 6 months

Difficulty

Moderate

Duration

24 months

Overview

Brazil grants temporary residence to retirees and survivor’s pension recipients who prove a monthly transfer to Brazil of at least US$2,000 in foreign currency. The rule is Normative Resolution No. 40 of 2 October 2019 of the National Immigration Council, and consulates file the entry visa under category VITEM XIV.

The initial residence runs for up to two years. The resolution sets no minimum age and no income add-on per dependent, and the pension is the basis: rent or dividends can only top up a pension that falls short of the threshold.

Applicants abroad need health insurance valid in Brazil, an apostilled criminal record certificate and proof of the pension. Applying from inside Brazil costs R$372.90 in Federal Police fees, and US citizens pay a US$290 consular fee when applying abroad. The main catch is tax: on the 184th day of presence in any twelve-month window you become a Brazilian tax resident, and the foreign pension enters the monthly carnê-leão.

Eligibility Requirements

NationalityOpen to all nationalities

The resolution sets no nationality restriction. Since 1 September 2026, nationals of countries exempt from the Brazilian visitor visa file temporary visa applications fully online through the Integrated Consular System, upload their documents and receive the visa by email. Citizens of countries that still need a visitor visa, including the United States, Canada, Australia and India, complete the same online form and then attend a consulate appointment. Consular fees are set by nationality.

Min Income

$2,000

Application Fee

R$168.13 (≈ $33.51)

Duration

24 months

RenewableYesDependentsYesLocal WorkNot specifiedHealth InsuranceRequiredApostilleRequiredSS IncomeCountsPensionRecognized
Accepted income sources

pension_ss · Pension / Social Security

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Extra requirements for this visa

  • Apostille required on official documents

How and where to apply

Brazilian consulate for your place of residence, through the Integrated Consular System, or from inside Brazil through MigranteWeb with registration at a Federal Police unit.

Tax Information

Tax Regime:Worldwide (resident-based)
US Tax Treaty:No treaty

How Brazil taxes a retiree

Tax residency follows presence, not the visa. A holder of a temporary visa becomes a Brazilian tax resident on the day the 184th day of presence is completed, counting consecutive or non-consecutive days inside any period of up to twelve months. Up to day 183 Brazil taxes only income from Brazilian sources, at source.

From day 184 a foreign pension is taxed in the monthly carnê-leão in the month it is received, whether or not it is transferred to Brazil, and again in the annual return. Monthly rates run from 0% to 27.5%. Since 1 January 2026 a reduction applies, so that taxable monthly income up to R$5,000 pays no income tax, and the reduction fades out linearly at R$7,350. The foreign amount is converted to US dollars at the paying country’s official rate on the date of receipt and then to reais at the Central Bank of Brazil’s buying rate for the last business day of the first half of the previous month.

The over-65 exemption in Law 7,713/1988 is written for Brazilian payers, and Interpretive Declaratory Act RFB 2 of 2024 states that it does not apply to a pension paid by a foreign public institution. Income from a serious illness listed in the law is exempt even when paid from abroad, on a report from an official medical service. A 401(k), IRA or similar fund can fall under Law 14,754/2023, which taxes foreign retirement and pension funds as financial investments at 15% on the income when redeemed, so each income stream needs its own classification before the first return.

Foreign tax credit and the US treaty position

Brazil and the United States have no income tax treaty. The Receita Federal recognizes reciprocity for US federal income tax, so federal tax paid on the pension can be set against the Brazilian tax on the same income, up to the Brazilian tax due on it and only if the amount is not credited or refunded in the United States. State income tax is outside that reciprocity. A social security totalization agreement has been in force between the two countries since 1 October 2018; it covers contribution periods and does not reduce income tax.

What the IRS still wants

US citizens remain taxable in the United States on worldwide income. The foreign earned income exclusion, set at $132,900 for 2026, covers wages and self-employment income only, so a pension does not qualify for it. The foreign tax credit on Form 1116 is the usual tool for offsetting Brazilian tax on pension income. Foreign accounts that exceed $10,000 in aggregate at any point in the year must be reported on an FBAR.

Living in Brazil

COL Index vs NYC

33.0

Monthly Cost (excl. rent)

$552

1BR Rent (City Center)

$381

Safety Index

36.4

Healthcare Index

59.2

Quality of Life Index

117.2

Time Zone

UTC-05:00

Capital

Brasília

Population

212.6M

Official Languages

Portuguese

Avg Internet Speed

244 Mbps

Public Transit Quality

Fair

With a budget covering rent and living costs, you'd need roughly $933/mo for a comfortable single-person lifestyle in Brazil.See how far your money goes →

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Who qualifies

The permit is for two kinds of applicant: a retiree, and the beneficiary of a survivor’s pension. Article 1 of the Normative Resolution asks for proof of a monthly transfer to Brazil of at least US$2,000 in foreign currency. A retiree shows proof of retirement together with the ability to transfer that amount, and a survivor’s pension recipient shows receipt of a pension of at least that size. Other regular income counts only as a top-up when the pension alone falls short, so rent, dividends or savings without a pension do not qualify.

The resolution sets no minimum age, no language test and no add-on amount per dependent. It does not name the paying institution, and consulates list pension certificates from national pension authorities as proof.

Financial requirements

The threshold is a monthly transfer, not a balance. Consulates ask for an official letter from the applicant’s bank, signed by the account manager, stating that the bank can transfer at least US$2,000 each month to an account in Brazil. No property purchase, investment or minimum savings amount is required.

Documents

For the consular route, article 2 of the resolution lists the documents and article 3 adds the pension proofs:

  1. Valid passport or travel document
  2. International certificate of immunization, when Anvisa requires it
  3. Health insurance valid in Brazil
  4. Proof of payment of the consular fee
  5. Completed visa application form
  6. Proof of transport into Brazil
  7. Criminal record certificate from the country of origin, apostilled
  8. Pension certificate or award letter showing the monthly amount
  9. Bank letter on the ability to transfer the required amount each month
  10. Proof of other regular income, only when the pension falls short

Consulates can ask for additional documents, and foreign-language papers need sworn Portuguese translations.

Application routes

From abroad, the application goes through the Brazilian consulate for the applicant’s place of residence. The application is created in the Integrated Consular System with the documents uploaded, and nationals who need a visitor visa, including US citizens, then attend an appointment. After the visa is issued, the holder enters Brazil and registers with the Federal Police within 90 days of arrival to receive the national migration registry card, the CRNM.

From inside Brazil, article 4 of the resolution lets the Ministry of Justice and Public Security grant a residence authorization to someone already in the country, on the general documents of CNIg Resolution 1 of 2017 plus the same pension proofs. The request is filed through the MigranteWeb system, with biometrics and registration at a Federal Police unit.

Costs

From inside Brazil, the Federal Police charges R$168.13 to process the residence request and R$204.77 to issue the registration card, a total of R$372.90 for each adult. From abroad, the consular fee depends on nationality, and US citizens pay US$290, with the R$204.77 card fee due at registration. Health insurance, apostilles and sworn translations add to the total.

Permit duration and renewal

The initial residence lasts up to two years, whether the visa is issued abroad or the authorization is granted inside Brazil. Article 5 of the resolution leaves renewal to a separate rule. Under Decree 9,199/2017, article 142, paragraph 3, the immigrant can ask, once the initial period has run, for a renewal of up to two years or for a change to an indeterminate term, and the granting authority decides which. The request is filed at the Federal Police during the 90 days before the card expires.

Family members

The resolution contains no dependent formula. The figure of US$1,000 for each extra dependent that appears in some summaries comes from Resolution 45/2000, which Resolution 40 revoked. Spouses and children apply for their own residence through the family reunification category, VITEM XI.

Presence and tax residency

The resolution sets no minimum number of days in Brazil, but days of presence decide tax residency. The 184th day in any twelve-month window brings worldwide income, including the pension, into the Brazilian tax base.

Permanent residency and citizenship

Nothing in the resolution converts the permit into permanent residence. A change to an indeterminate term depends on a request to the granting authority, and Decree 9,199/2017, article 221, counts only residence for an indeterminate term toward naturalization. Years spent on the temporary permit therefore add nothing to the naturalization clock, which starts when the indeterminate term begins.

Work Permissions

What's typically permitted:

·Remote work for foreign employers: Typically allowed on most digital nomad visas
·Local employment: May be restricted or require additional permits
·Freelancing: Often permitted but may have income limits
·Starting a business: May require a separate entrepreneur visa

Application Steps

  1. 1

    📋 Collect proof of the pension and the transfer

    4 to 6 weeks

  2. 2

    📄 Order and apostille the criminal record certificate

  3. 3

    📋 Buy health insurance valid in Brazil

  4. 4

    📬 Submit the visa application to the consulate

    5 to 15 business days

  5. 5

    📬 Apply from inside Brazil as an alternative

    30 to 90 days

  6. 6

    🏛️ Enter Brazil and register with the Federal Police

    Within 90 days of entry

  7. 7

    ⏳ Receive the CRNM registration card

    About 90 days

  8. 8

    🏛️ Request renewal or an indeterminate term

    Within the 90 days before expiry

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FAQ

Frequently Asked Questions

Click any question to expand the answer.

The threshold is a monthly transfer to Brazil of at least US$2,000 in foreign currency, shown through proof of retirement and of the ability to transfer that amount, or through a survivor’s pension of at least that size. If the pension falls short, other regular income can make up the difference. The resolution sets no extra amount per dependent.
No. The resolution sets no minimum age. What it requires is retired status or a survivor’s pension, proved by a pension document and the ability to transfer US$2,000 each month. A younger retiree with a qualifying pension meets the rule, while an applicant of any age with only rent or dividends does not.
No. The resolution names the retiree and the survivor’s pension recipient, and it admits other regular income only to complement the required amount when a pension falls short. Capital or rental income without a pension needs a different route, such as investor residence or family reunification.
The resolution speaks of retirement without naming the paying institution, and consulates list a pension certificate from the national pension authority as proof. Social Security is among the retirement sources that qualify, provided the bank letter shows the ability to transfer at least US$2,000 each month to Brazil.
The initial residence lasts up to two years. Before it expires you can ask the Federal Police, within the 90 days before the card expires, for a renewal of up to two years or for a change to an indeterminate term. The granting authority decides which outcome you receive.
The permit does not convert on its own. A request for an indeterminate term can be filed before the two years end, and only residence for an indeterminate term counts toward naturalization under Decree 9,199/2017, article 221. Time on the temporary permit adds nothing to that count.
Inside Brazil, Federal Police fees are R$168.13 for the request and R$204.77 for the registration card. From abroad, US citizens pay a US$290 consular fee, and the R$204.77 card fee follows at registration. Health insurance, apostilles and sworn translations add to the total.
On the day you complete 184 days of presence in Brazil within any period of up to twelve months, counting consecutive or non-consecutive days. Until day 183 only Brazilian-source income is taxed, at source. After day 184 the foreign pension is taxed in the monthly carnê-leão at rates from 0% to 27.5%, with no tax on taxable monthly income up to R$5,000 since January 2026.
No income tax treaty exists. The Receita Federal recognizes reciprocity for US federal income tax, so federal tax paid on the pension can be credited against the Brazilian tax within set limits, while state tax is excluded. A social security totalization agreement has applied since 1 October 2018.
Yes, through their own residence under the family reunification category, VITEM XI. The retiree resolution adds no income formula for dependents.

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At a Glance

Renewable✓ Yes
Dependents✓ Allowed
Leads to PRNot specified
Local WorkNot specified
Health InsuranceRequired
ApostilleRequired
SS Income Counts✓ Yes
Pension Recognized✓ Yes
Bureaucracy friction2.5/5

Last verified: October 25, 2026