Corporate Tax Comparison

Brazil vs United States

Compare Brazil and United States corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Brazil: 3/24/2026 · United States: 6/11/2026

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Compare Corporate Tax

Brazil

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · United States: 6/11/2026

Corporate Income Tax (CIT)

Brazil

United States

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

General CIT Rate:

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

CIT Payment Due Date:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT Estimated Payment Due Date:

Normally monthly instalments, but there is an option of quarterly instalment.

CIT Estimated Payment Due Date:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

Brazil

United States

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10 / 15 / 15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Value-Added Tax (VAT)

Brazil

United States

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

United States

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

General Capital Gain Tax Rate:

21% (aligned with the federal CIT rate for corporations)

Effective Tax Rate (ETR)

Brazil

United States

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

7.03

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