WorldTax Compareโ† All Comparisons

Malaysia vs Brazil
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡พ Malaysia
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
0โ€“30%
30% top rate; Pillar Two compliance measures
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
10%
Service tax 8% maintained; GST return unlikely
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
โ–ผ -0.5pp vs 2025
Corporate Tax Rate
Corporate Tax Rate
24%
24% stable; potential reduction discussed for competitiveness
No change
34%
34% maintained; reform discussions ongoing
No change
Capital Gains Tax
Capital Gains Tax
10โ€“30%
CGT on unlisted shares fully embedded in system
No change
15โ€“22.5%
Offshore income now fully captured
No change
Social Security & Payroll
Social Security / Payroll
~23%
EPF reviewing contribution rates and fund adequacy
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

๐Ÿ‡ฒ๐Ÿ‡พ Malaysia โ€” State & Local Authority Taxes

Malaysia's 13 states and 3 federal territories have limited independent taxing powers. States levy quit rent (cukai tanah) on land, assessment rates (cukai pintu/taksiran) on property through local councils, and royalties on natural resources. Petroleum royalties are a major state revenue in Sabah, Sarawak, and Terengganu. Local councils (majlis perbandaran) levy property assessment at 6%โ€“12% of estimated annual rental value. No state income taxes exist โ€” this is federal.

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.

Malaysia vs Brazil: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡พ Malaysia has a higher top income tax rate (0โ€“30% vs 0โ€“27.5%). ๐Ÿ‡ง๐Ÿ‡ท Brazil is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Brazil has a higher consumption tax (10% vs ~27.5% combined).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡พ Malaysia offers a lower corporate rate (24% vs 34%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡ท Brazil taxes investment gains at a lower rate (22.5% vs 30%), benefiting investors.

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