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Brazil vs Estonia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡§πŸ‡· Brazil
vs
πŸ‡ͺπŸ‡ͺ Estonia
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–27.5%
Zero-rate up to R$5,000/mo fully effective
No change
22%
22% national + local supplement; defence spending driving rate increases
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
β–Ό -0.5pp vs 2025
9–24%
24% standard; defence-driven fiscal pressure
No change
Corporate Tax Rate
Corporate Tax Rate
34%
34% maintained; reform discussions ongoing
No change
22%
22% on distributed profits; retained earnings still 0%
No change
Capital Gains Tax
Capital Gains Tax
15–22.5%
Offshore income now fully captured
No change
22%
22% as income
No change
Social Security & Payroll
Social Security / Payroll
~36%
Payroll simplification proposals ongoing
No change
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
State, Regional & Local Taxes

πŸ‡§πŸ‡· Brazil β€” State & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.

πŸ‡ͺπŸ‡ͺ Estonia β€” Local Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings β€” only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Brazil vs Estonia: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡§πŸ‡· Brazil has a higher top income tax rate (0–27.5% vs 22%). πŸ‡ͺπŸ‡ͺ Estonia is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 9–24%).

🏒 Corporate Tax: πŸ‡ͺπŸ‡ͺ Estonia offers a lower corporate rate (22% vs 34%), which can influence business location decisions.

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