Brazil
3.8/10
184th of 217
Brazil or South Africa: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Brazil and South Africa weigh about the same on the taxpayer.
South Africa
3.8/10
182nd of 217
| Tax | Brazil | South Africa | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 34% | 27% | +7.0 points |
| Personal income tax top bracket | 0% to 27.5% | 0% to 45% | −17.5 points |
| VAT standard rate | 25% | 15% | +10.0 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% |
South Africa
n/a
- Brazil : practiceguides.chambers.com
- South Africa : taxsummaries.pwc.com