Foreign nationals entering Brazil to provide technical assistance or professional services pursuant to a cooperation agreement or work contract may qualify for a work permit, provided the specific rules for each type of assignment are observed. 

Most expatriations are intracompany transfers. It is common to obtain work permits through an employment agreement. The work permit is valid for two years and it can be extended, provided the extension requirements are met.

For this work permit, the foreign national must be on the local payroll and entitled to the same benefits as a local employee. These can include: regular employment benefits, benefits provided by the collective bargaining agreement and labor rights (e.g., vacation, Christmas bonus, prior notice and severance payments).

The foreign national must fulfill specific educational requirements and professional experience, as illustrated below:

Obtaining a work permit for officers is another option regularly chosen by companies for intracompany transfers. The migratory legislation dictates specific requirements to obtain it:

• It is necessary to present a corporate document appointing the foreign national to a management position duly registered with the Commercial Board. A new corporate document appointing the foreign national to the position must be completed by the time the foreign national completes all migratory procedures and receives their Foreigner Identity Number (RNM).
• The company must prove (through the exchange contract and central bank statements) that the investment from its foreign shareholder amounts to BRL 600,000 or BRL 150,000 and must create a business plan that will create 10 job positions within two years.

The work permit can be valid from three to five years, depending on the company's corporate structure (limited or stock corporation) and the migratory authority’s discretion, and it can be extended, provided the extension requirements are met.

There are two alternatives for hiring these professionals, as follows:

• With no local employment status: The foreign national will receive a pro labore, not a salary. The pro labore arrangement has no labor costs and severance fund deposits are optional. However, the company must pay the social security contribution levied on the amounts received by the individual as pro labore (at a 20% tax rate as opposed to up to 28.8% when hiring employees) and hold and collect the income tax and the social security contributions owed by the individual.
• With employment status: The foreign national must be included on the company's payroll and receive a portion of their salary in Brazil. The local relationship with the officer will be regulated by the Brazilian employment legislation. Further, the salary will be calculated by normal labor rights (e.g., 13th month, vacations). The officer may also be entitled to legal statutory severance upon termination.

The migration legislation also provides guidelines for foreign nationals who intend to invest their own resources into already existing or newly established companies.

The main purpose is to provide evidence that the foreign national's private investment totals BRL 500,000 or not less than BRL 150,000 (in activities of innovation, basic or applied research, of a scientific or technological nature) paid to the Brazilian company sponsoring the work permit.

This work permit category is grounded in a government initiative designed to attract foreign investment, with a particular emphasis on stimulating the real estate market. The idea is to encourage investors to bring capital into the country by offering an immigration benefit tied to investments in this sector.

The granting of this work permit is subject to the acquisition of real estate, whether already built or under construction, amounting to BRL 1 million in urban areas and BRL 700,000 for real estate located in the northern and northeastern regions of Brazil.

In addition to the work situations discussed previously, a foreign national entering Brazil to provide technical assistance or assist in the transfer of technology must remain on the foreign parent company's payroll.

With the changes introduced by Decree No. 12.657/2025, which now allows foreign visitors to carry out technical assistance and technology‑transfer activities under a visitor status, applying for a residence permit for these purposes becomes necessary only when the professional intends to remain in Brazil for a longer period.

If the foreign national providing the technical assistance does not need to stay in Brazil for a period exceeding 180 days, a short-term technical assistance work permit can be granted. This does not entail all the requirements needed to obtain a standard technical assistance work permit, but the foreign national must prove that they are fulfilling an urgent need (e.g., broken machinery that is impacting the company's production). The application process for this work permit is usually faster than the application process for other work permits. It must be analyzed by the Ministry of Justice; however, its processing usually takes five business days, depending on the Ministry of Justice workflow.

This type of work permit can only be obtained by the prior residence method of application — it cannot be converted in-country. Therefore, it should be applied for at the Ministry of Justice and the visa stamp should be duly collected from the Brazilian consulate once approved.

Once the foreign national arrives in Brazil or receives the approval of authorization for residence, they must register the work permit or visa stamp at the Federal Police to obtain the RNM number, which will be their identity number while living in Brazil. Applications must be submitted to the local federal police department in the area of the foreign national’s residence. Registration must occur within 30 days of when the foreign national starts living in Brazil or within 90 days of arrival in the country in case of prior residence after the foreign national receives their visa from the Brazilian Consulate abroad.

This document is required for the Federal Revenue in Brazil and is mandatory for those to pay taxes in Brazil.

Visitors and foreign nationals under technical visas become tax residents after spending 183 days in the country.

The Labor Booklet is mandatory for foreign nationals who will be hired locally (i.e., included in the company's payroll).

Brazil has signed the Residence based on the Mercosur Agreement (Acordo de Residência Mercosul) with the Mercosur countries (Argentina, Paraguay and Uruguay) and Chile, Bolivia, Peru, Ecuador and Colombia (which were later included in the Residence based on the Mercosur Agreement for immigration purposes). Citizens from those countries do not require a work permit to live and work in Brazil.