Country tax profile · 2026
Brazil corporate tax
How Brazil taxes corporate
The standard corporate profits tax in Brazil is 34%. Combined ~34%: IRPJ 15% + 10% surtax (income >BRL 240k/yr) + CSLL 9%. Methods: Lucro Real and Lucro Presumido.
Compiled by MyNomadWorld for Brazil and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Brazil's corporate tax compares
Brazil's corporate tax of 34% is the 7th highest of the 180 countries we track, against a global average of 21.2% and a South America average of 28.4%.
Countries with a similar corporate tax
Venezuela (34%) · Chad (35%) · Malta (35%) · Colombia (35%) · Argentina (35%) · St Kitts and Nevis (33%)
Who is a tax resident of Brazil?
Permanent-visa holders resident from entry; temporary visa without employment resident after 183 days presence within any 12-month period
Related Brazil taxes
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What is the corporate tax rate in Brazil?
The standard corporate profits tax in Brazil is 34%. Combined ~34%: IRPJ 15% + 10% surtax (income >BRL 240k/yr) + CSLL 9%. Methods: Lucro Real and Lucro Presumido.