Brazil
3.8/10
184th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Brazil and Italy weigh about the same on the taxpayer.
| Tax | Brazil | Italy | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 34% | 24% | +10.0 points |
| Personal income tax top bracket | 0% to 27.5% | 23% to 43% | −15.5 points |
| VAT standard rate | 25% | 22% | +3.0 points |
Brazil
| Total charge (IRPJ + CSLL) | 34% |
| IRPJ, base rate | 15% |
| IRPJ, surtax over 240,000 BRL | 10% |
| CSLL | 9% |
Italy
n/a