Mauritius 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.
๐ฒ๐บ Mauritius โ Mauritius Tax System
Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.
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%.
Mauritius vs Brazil: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ง๐ท Brazil has a higher top income tax rate (0โ15% vs 0โ27.5%). ๐ฒ๐บ Mauritius is more favourable for high earners.
๐ VAT/Sales Tax: Brazil has a higher consumption tax (15% vs ~27.5% combined).
๐ข Corporate Tax: ๐ฒ๐บ Mauritius offers a lower corporate rate (15% vs 34%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐บ Mauritius taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.