Brazil vs Vietnam
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇧🇷 Brazil — 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%.
🇻🇳 Vietnam — Provincial & Local Taxes
Vietnam's 63 provinces and municipalities have limited independent taxing powers. The General Department of Taxation (GDT) administers national taxes through provincial tax departments. Provinces may levy natural resource taxes (NRT) on extractive industries at 1%–40% of resource value, and certain fees. Land use fees and land lease fees vary by province based on Land Prices Tables set annually by provincial People's Committees. Ho Chi Minh City and Hanoi have the highest land prices.
Brazil vs Vietnam: Key Tax Differences (2026)
💰 Income Tax: 🇻🇳 Vietnam has a higher top income tax rate (0–27.5% vs 5–35%). 🇧🇷 Brazil is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 0–10%).
🏢 Corporate Tax: 🇻🇳 Vietnam offers a lower corporate rate (20% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇻🇳 Vietnam taxes investment gains at a lower rate (20% vs 22.5%), benefiting investors.