Dominican Republic vs Brazil
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฉ๐ด Dominican Republic โ Municipal Taxes
The Dominican Republic's 32 provinces and 158 municipalities levy the impuesto a la propiedad inmobiliaria (IPI) on properties above DOP 9.5M at 1%, commercial licences, and local service fees. The DGII (Direcciรณn General de Impuestos Internos) administers national taxes. The DR has been one of the fastest-growing economies in Latin America, with tourism, manufacturing (free trade zones), and remittances as key pillars. Tax reform has been ongoing to improve collection and reduce evasion.
๐ง๐ท Brazil โ State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%โ18% varying by state. Municipalities levy ISS (services tax) at 2%โ5% 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%.
Dominican Republic vs Brazil: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ง๐ท Brazil has a higher top income tax rate (0โ25% vs 0โ27.5%). ๐ฉ๐ด Dominican Republic is more favourable for high earners.
๐ VAT/Sales Tax: Brazil has a higher consumption tax (18% vs ~27.5% combined).
๐ข Corporate Tax: ๐ฉ๐ด Dominican Republic offers a lower corporate rate (27% vs 34%), which can influence business location decisions.
๐ Capital Gains: ๐ง๐ท Brazil taxes investment gains at a lower rate (22.5% vs 27%), benefiting investors.