🇧🇷 Brazil · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Brazil's taxes are complex and multi-level: federal income tax (IRPF/IRPJ) via the Receita Federal, plus state (ICMS) and municipal (ISS) taxes. Tax residents are taxed on worldwide income.
Federal taxes are administered by the Federal Revenue (Receita Federal). Companies pay corporate income tax (IRPJ) plus the social contribution on net profit (CSLL); indirect taxes are being reformed into a dual VAT.
- IRPJ plus CSLL gives a combined corporate rate of roughly 34%.
- Indirect taxes (ICMS/ISS/PIS/COFINS) are being unified into a dual VAT (CBS/IBS).
- Filing is electronic, with the SPED digital bookkeeping system.
Official authorities
- Receita Federal
Federal tax authority.
Frequently asked questions
Who administers federal tax in Brazil?
The Receita Federal administers federal income tax and social contributions; states and municipalities levy their own taxes.
Am I a Brazilian tax resident?
Generally on obtaining a permanent visa or after a period on a temporary visa with local ties; residents are taxed on worldwide income.
Why is Brazilian tax considered complex?
Overlapping federal, state (ICMS) and municipal (ISS) taxes and frequent obligations make compliance heavier than in many countries.
Official-information aggregation, not legal advice. Always verify on the authority's own site.