Brazil or United States: which taxes less?

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

Lighter: United States, ahead by 1.3 FiScore point.

Tax Brazil United States Gap
Corporate income tax headline rate 34% 21% +13.0 points
Personal income tax top bracket 0% to 27.5% 10% to 37% −9.5 points
VAT standard rate 25% 11.73% +13.3 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%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Brazil page See the United States page