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Brazil vs Vietnam
Tax Rate Comparison

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

πŸ‡§πŸ‡· Brazil
vs
πŸ‡»πŸ‡³ Vietnam
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
5–35%
Tax reform discussions; personal deduction amounts updating
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
0–10%
10% standard rate restored; no further reduction
No change
Corporate Tax Rate
Corporate Tax Rate
34%
34% maintained; reform discussions ongoing
No change
20%
20% standard; Pillar Two implementation for qualifying MNCs
No change
Capital Gains Tax
Capital Gains Tax
15–22.5%
Offshore income now fully captured
No change
0.1–20%
0.1% securities, 2% property; no change
No change
Social Security & Payroll
Social Security / Payroll
~36%
Payroll simplification proposals ongoing
No change
~32%
Social insurance law revision expanding coverage
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‡»πŸ‡³ Vietnam β€” 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.

⚠️ 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 Vietnam: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡»πŸ‡³ Vietnam has a higher top income tax rate (0–27.5% vs 5–35%). πŸ‡§πŸ‡· Brazil is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 0–10%).

🏒 Corporate Tax: πŸ‡»πŸ‡³ Vietnam offers a lower corporate rate (20% vs 34%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡»πŸ‡³ Vietnam taxes investment gains at a lower rate (20% vs 22.5%), benefiting investors.

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