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Estonia vs Brazil
Tax Rate Comparison

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

๐Ÿ‡ช๐Ÿ‡ช Estonia
vs
๐Ÿ‡ง๐Ÿ‡ท Brazil
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

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

๐Ÿ‡ช๐Ÿ‡ช Estonia โ€” 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 โ€” only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%โ€“2.5% of assessed land value by municipalities.

๐Ÿ‡ง๐Ÿ‡ท Brazil โ€” State & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%โ€“18% varying by state. Municipalities levy ISS (services tax) at 2%โ€“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%.

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

Estonia vs Brazil: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ง๐Ÿ‡ท Brazil has a higher top income tax rate (22% vs 0โ€“27.5%). ๐Ÿ‡ช๐Ÿ‡ช Estonia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Brazil has a higher consumption tax (9โ€“24% vs ~27.5% combined).

๐Ÿข Corporate Tax: ๐Ÿ‡ช๐Ÿ‡ช Estonia offers a lower corporate rate (22% vs 34%), which can influence business location decisions.

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