Brazil or Tuvalu: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Brazil and Tuvalu weigh about the same on the taxpayer.

Tax Brazil Tuvalu Gap
Corporate income tax headline rate 34% 30% to 40% −6.0 points
Personal income tax top bracket 0% to 27.5% 30% to 40% −12.5 points
VAT standard rate 25% 5% +20.0 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%

Tuvalu

n/a

See the Brazil page See the Tuvalu page