Moving to Brazil from the US

Foreign tax paid can be deducted only where a treaty provides for it or there is reciprocal treatment, and not above the extra Brazilian tax caused by that income (article 115). There is no US-Brazil income tax treaty. We did not find how the Receita Federal applies reciprocity to US tax, so whether a credit is available is unknown. The Regulation is a 2018 consolidation, so later changes need an adviser's check.

When you leave for good, you file a Definitive Departure Declaration covering 1 January to the day before you leave (article 14). If you leave without presenting it, you are treated as resident for the first 12 months of absence. This describes the mechanism, not your bill.

A self-employed person is covered by the country where they live, and the Social Security Administration says certificates of coverage come from the Brazilian agency. Whether the detached-worker rule applies to someone who moves on their own, and which Brazilian contributions apply to a remote worker with a foreign employer, we did not find; both are unknown. This describes the mechanism, not your bill.

We found no figure for private health insurance, so that cost is unknown. Medicare usually does not cover health care outside the US.