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Brazil vs Austria
Tax Rate Comparison

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

🇧🇷 Brazil
vs
🇦🇹 Austria
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–27.5%
Zero-rate up to R$5,000/mo fully effective
No change
0–55%
55% top bracket; bracket creep relief measures
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025
10–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
34%
34% maintained; reform discussions ongoing
No change
21%
Reduction to 21% taking effect 2026 (from 23%)
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
15–22.5%
Offshore income now fully captured
No change
27.5%
KESt flat rate unchanged
No change

Social Security & Payroll

Social Security / Payroll
~36%
Payroll simplification proposals ongoing
No change
~41.5%
Contribution ceiling raised; health costs increasing
+0.5pp vs 2025
State, Regional & Local Taxes

🇧🇷 BrazilState & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–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%.

🇦🇹 AustriaMunicipal & Church Taxes

Austria's 9 Bundesländer (states) do not set separate income tax rates — this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Brazil vs Austria: Key Tax Differences (2026)

💰 Income Tax: 🇦🇹 Austria has a higher top income tax rate (0–27.5% vs 0–55%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 10–20%).

🏢 Corporate Tax: 🇦🇹 Austria offers a lower corporate rate (21% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇧🇷 Brazil taxes investment gains at a lower rate (22.5% vs 27.5%), benefiting investors.

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