Do I need to file taxes in Brazil while on an L-1?

Not necessarily. Being on an L-1 visa and working in the United States does not, by itself, end your obligation to file taxes in Brazil. What defines that duty is your tax residency status, not simply your physical presence in another country.

As long as you are still considered a Brazilian tax resident (which can happen, for example, when you have not formally completed the definitive departure process with the Receita Federal), you may be required to report your income, including income earned abroad. If, on the other hand, you have already completed those procedures and transitioned to non-resident tax status, that obligation may be modified or eliminated, depending on your history and ties to the country.

• The obligation follows your tax residency status, not your visa type.
• A tax resident may need to report income earned outside Brazil.
• Formally completing the definitive departure process changes that classification.

Because this involves both the immigration and tax sides, and every situation has its own specifics, it is worth confirming the current rules with the Receita Federal, an accountant, or an international tax specialist to ensure compliance in both countries.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.