Dominica vs Brazil
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π©π² Dominica β Dominica Tax System
Dominica has progressive income tax up to 35%. No capital gains tax. VAT at 15%. The Citizenship by Investment programme (established 1993, the world's oldest) is a major budget contributor β CBI fees can be as low as $100,000. The 'Nature Isle' economy relies on eco-tourism and agriculture.
π§π· Brazil β State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%β18% varying by state. Municipalities levy ISS (services tax) at 2%β5% 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%.
Dominica vs Brazil: Key Tax Differences (2026)
π° Income Tax: π©π² Dominica has a higher top income tax rate (0β35% vs 0β27.5%). π§π· Brazil is more favourable for high earners.
π VAT/Sales Tax: Brazil has a higher consumption tax (15% vs ~27.5% combined).
π’ Corporate Tax: π©π² Dominica offers a lower corporate rate (25% vs 34%), which can influence business location decisions.
π Capital Gains: π©π² Dominica taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.