AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Brazil

Brazil has progressive personal income tax and one of the more complex indirect tax systems globally, with overlapping federal, state and municipal taxes.

Personal income tax

0–27.5%
Top marginal rate / range

Corporate tax

34% (incl. surtax)
Standard rate

VAT / Sales tax

ICMS 17–19% + PIS/COFINS
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineEnd of April
  • Capital gains15–22.5%
Official Tax Authority Receita Federal
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Brazil's official tax authority (linked above) or a qualified tax professional before making any decision.