{"schemaVersion":1,"passportCode":"BR","passportUrl":"https://multipassrank.com/passport/brazil","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"BR","topic":"citizenship","title":"Brazil: ordinary naturalisation","summary":"Ordinary naturalisation generally requires four years of indefinite residence, evidence of actual residence, Portuguese communication ability, civil capacity and criminal-record conditions. Reduced cohorts and nationality-loss rules are separate.","scope":"Ordinary adult naturalisation baseline under Law 13445 Article 65, with material residence and language qualifications, not extraordinary, provisional or special grants.","jurisdiction":"Brazil","routeId":"br-ordinary-naturalisation","routeType":"naturalisation","facts":[{"id":"top20-br-cit-residence","label":"Four years of indefinite residence","text":"The ordinary period is four years, counted from acquiring indefinite residence to application. The period must already be complete when applying. Recognised CONARE refugees have a specific clock from the refugee-status application; that exception does not cover unrecognised or pending asylum applicants.","state":"conditional","sourceIds":["top20-br-migration-law","top20-br-naturalisation-residence"],"locator":"Law 13445 Article 65(II); MJSP Requisitos base, updated 6 July 2026","constraint":{"value":4,"unit":"years","basis":"permanent_residence","cohort":"Ordinary baseline: residence por prazo indeterminado acquired before application; recognised-refugee clock and reduced cohorts are separate"}},{"id":"top20-br-cit-absence-reductions","label":"Actual residence, absences and reduced cohorts","text":"Residence must be evidenced throughout, with at least one document per year. Sporadic foreign trips may total at most one year over the ordinary four-year period. Published reductions include one year for qualifying Brazilian-child, spouse/partner and Portuguese-country-origin cases, and two years for recognised statelessness or assessed service/ability cohorts; shorter periods have proportionately smaller absence allowances.","state":"conditional","sourceIds":["top20-br-naturalisation-residence"],"locator":"Redução do prazo de residência; Ausências do território nacional; Comprovação de residência"},{"id":"top20-br-cit-language","label":"Portuguese communication and accepted evidence","text":"Portuguese communication ability is required, considering the applicant's circumstances. Celpe-Bras is one accepted proof, not the sole route: specified education, examinations and approved courses also qualify. Portuguese-country-origin applicants need not submit language-ability proof. The cited rules do not assign a CEFR level; course attendance alone is insufficient.","state":"conditional","sourceIds":["top20-br-migration-law","top20-br-naturalisation-language"],"locator":"Article 65(III); MJSP documents under Portaria 623/2020 Article 5 and final Portuguese-country-origin exception"},{"id":"top20-br-cit-capacity-conduct","label":"Civil capacity, criminal record and legal effect","text":"Applicants need civil capacity under Brazilian law and no criminal conviction, or legal rehabilitation. Naturalisation takes legal effect after publication of the naturalisation act in the official gazette; meeting a residence period does not itself confer citizenship.","state":"conditional","sourceIds":["top20-br-migration-law"],"locator":"Articles 65(I), 65(IV) and 73"},{"id":"top20-br-cit-retention","label":"No loss merely for another nationality","text":"Since Constitutional Amendment 131, acquiring another nationality alone no longer causes loss of Brazilian nationality. Loss can follow an express request that does not create statelessness, or judicial cancellation of naturalisation for process-related fraud or an attack on the constitutional order and democratic state. Other countries' retention rules remain separate.","state":"conditional","sourceIds":["top20-br-nationality-amendment","top20-br-nationality-loss"],"locator":"Amendment 131 Articles 1–2, amending Constitution Article 12(4); July 2026 MJSP loss guidance","effectiveFrom":"2023-10-04"}],"limits":["Reduced residence requires the specific cohort: the Brazilian child cannot qualify solely through provisional naturalisation, and the spouse/partner relationship must continue without legal or factual separation at grant. Special service and ability cases require official assessment.","For reduced one- and two-year residence periods the ministry publishes aggregate absence limits of three and six months respectively. Documentary residence is not established by merely possessing a residence card.","No separate civic-test waiver, general disability exemption or guarantee of retaining a previous foreign nationality is inferred. Language evidence and individual circumstances require the prescribed assessment."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."},"url":"https://multipassrank.com/passport/brazil/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"BR","topic":"taxes","title":"Brazil: individual tax residence and scope","summary":"Brazilian tax residence depends on permanent living, immigration/employment circumstances and qualifying presence. Residents generally face taxation of foreign income; non-residents have Brazilian-source obligations, with treaty and credit qualifications.","scope":"Baseline individual income-tax residence and cross-border scope using the 2026 Receita Federal manual, not tax rates, filing thresholds or offshore-entity planning.","jurisdiction":"Brazil","facts":[{"id":"top20-br-tax-residence","label":"Status, employment and permanent living","text":"Permanent living establishes residence. The manual also identifies arrival with permanent status or a temporary employment visa, later acquisition of permanent status or employment, and a non-resident Brazilian's return intending to remain. Diplomatic and specified government-service situations have separate rules.","state":"conditional","sourceIds":["top20-br-income-tax-questions"],"locator":"Questions 114–115, printed pages 62–63"},{"id":"top20-br-tax-days","label":"184-day temporary-stay test","text":"A temporary-visa entrant can become resident on completing 184 days, consecutive or not, within twelve months, unless another residence trigger applies earlier. Repeat entries have specific counting rules.","state":"conditional","sourceIds":["top20-br-income-tax-questions"],"locator":"Questions 114(III)(b), 115(IV) and 116, printed pages 63–64","constraint":{"value":184,"unit":"days","basis":"physical_presence","withinYears":1,"cohort":"Temporary-visa presence test; employment or permanent-status triggers can apply earlier and repeat-entry counting rules apply"}},{"id":"top20-br-tax-income-scope","label":"Foreign income is not just remittances","text":"Residents' foreign income and gains are generally taxable even without remittance. Ordinary foreign earnings can require monthly Carnê-Leão and annual adjustment; foreign investments follow separate rules. Non-residents generally face Brazilian-source taxation, not taxation of foreign-source income.","state":"conditional","sourceIds":["top20-br-income-tax-questions"],"locator":"Questions 113, 129 including Atenção 1 and 4, and 130(1), printed pages 62 and 70–74"},{"id":"top20-br-tax-departure","label":"Definitive departure and twelve-month absence","text":"Definitive departure with the prescribed departure declaration or communication can end residence on leaving. Temporary departures, and permanent departures without communication, retain residence for the first twelve consecutive months abroad. Communication does not remove the obligation to file the definitive-departure tax return or any outstanding earlier returns.","state":"conditional","sourceIds":["top20-br-income-tax-questions"],"locator":"Questions 114(V), 115(II)/(V), 117 and 125, printed pages 63–64 and 68"},{"id":"top20-br-tax-relief","label":"Treaty or reciprocity and capped credits","text":"Applicable treaties can alter domestic treatment. Ordinary foreign-income credits generally require treaty provision or reciprocity and cannot exceed the attributable Brazilian tax; reimbursable foreign tax is excluded. Offshore controlled-entity credits have separate rules.","state":"conditional","sourceIds":["top20-br-income-tax-questions"],"locator":"Questions 129 Atenção 4, 132, 136 and 140(1)–(3), printed pages 73, 77–79 and 81–82"}],"limits":["The manual identifies itself as version 1.0. It is the exercise-2026, calendar-2025 guide and states its legislation cutoff; no 2026 rate table is inferred from its residence guidance.","Income-specific exemptions, reporting and treaty rules remain applicable. Tax residence is not nationality alone, a universal visa-duration rule or an elective status."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."},"url":"https://multipassrank.com/passport/brazil/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-br-migration-law","publisher":"Brazil, Presidency of the Republic","title":"Law 13445 of 24 May 2017, Migration Law","url":"https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2017/lei/l13445.htm","language":"pt","retrievedAt":"2026-09-17"},{"id":"top20-br-naturalisation-residence","publisher":"Brazil, Ministry of Justice and Public Security","title":"Residence required for ordinary naturalisation, updated 6 July 2026","url":"https://www.gov.br/mj/pt-br/assuntos/seus-direitos/migracoes/naturalizacao/o-que-e-naturalizacao/naturalizacao-ordinaria/ter-residencia-em-territorio-nacional-pelo-prazo-estabelecido-pela-lei-brasileira","language":"pt","retrievedAt":"2026-09-17"},{"id":"top20-br-naturalisation-language","publisher":"Brazil, Ministry of Justice and Public Security","title":"Ability to communicate in Portuguese for ordinary naturalisation","url":"https://www.gov.br/mj/pt-br/assuntos/seus-direitos/migracoes/naturalizacao/o-que-e-naturalizacao/naturalizacao-ordinaria/ter-capacidade-de-se-comunicar-em-lingua-portuguesa","language":"pt","retrievedAt":"2026-09-17"},{"id":"top20-br-nationality-loss","publisher":"Brazil, Ministry of Justice and Public Security","title":"Loss of Brazilian nationality, updated 3 July 2026","url":"https://www.gov.br/mj/pt-br/assuntos/seus-direitos/migracoes/nacionalidade/o-que-e-perda-de-nacionalidade/perda-da-nacionalidade-brasileira","language":"pt","retrievedAt":"2026-09-17"},{"id":"top20-br-nationality-amendment","publisher":"Brazil, Presidency of the Republic","title":"Constitutional Amendment 131 of 3 October 2023","url":"https://www.presidencia.gov.br/ccivil_03/constituicao/emendas/emc/emc131.htm","language":"pt","retrievedAt":"2026-09-17"},{"id":"top20-br-income-tax-questions","publisher":"Brazil, Receita Federal","title":"Personal Income Tax Questions and Answers 2026, version 1.0","url":"https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/perguntas-e-respostas/dirpf/p-r-irpf-2026-v1-00-2026-04-23.pdf","language":"pt","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"BR","providerEntityCode":"BRA","providerEntityName":"Brazil","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.786,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"BR","providerEntityCode":"BRA","providerEntityName":"Brazil","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":76.023,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}