Brazil
3.8/10
184th of 217
Brazil or Portugal: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Brazil and Portugal weigh about the same on the taxpayer.
Portugal
3.7/10
186th of 217
| Tax | Brazil | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 34% | 19% | +15.0 points |
| Personal income tax top bracket | 0% to 27.5% | 14.5% to 48% | −20.5 points |
| VAT standard rate | 25% | 23% | +2.0 points |
Detailed schedules
Corporate income tax
Brazil
| Total charge (IRPJ + CSLL) | 34% |
| IRPJ, base rate | 15% |
| IRPJ, surtax over 240,000 BRL | 10% |
| CSLL | 9% |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |
- Brazil : practiceguides.chambers.com
- Portugal : www.growinportugal.com
- Portugal : taxatlas.io