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Brazil vs Bosnia and Herzegovina
Tax Rate Comparison

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

🇧🇷 Brazil
vs
🇧🇦 Bosnia and Herzegovina
Tax Year:

💰 Personal Income Tax Calculator

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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
10–13%
EU accession reforms; possible unified system discussion
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
34%
34% maintained; reform discussions ongoing
No change
10%
10% attractive to FDI; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
15–22.5%
Offshore income now fully captured
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~36%
Payroll simplification proposals ongoing
No change
~41.5%
Harmonization with EU social security rules underway
No change
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%.

🇧🇦 Bosnia and HerzegovinaEntity & Cantonal Taxes

Bosnia and Herzegovina has one of the most fragmented tax systems in the world due to its Dayton Agreement structure. The two entities — Federation of BiH (FBiH) and Republika Srpska (RS) — have separate income tax, and FBiH further divides into 10 cantons that set their own rates. RS has a flat 10% income tax. FBiH has a 10% flat tax at the entity level but cantons add surtaxes of 0%–30% of the income tax. Brcko District has its own tax administration. VAT and customs are administered federally.

⚠️ 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 Bosnia and Herzegovina: Key Tax Differences (2026)

💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (0–27.5% vs 10–13%). 🇧🇦 Bosnia and Herzegovina is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 17%).

🏢 Corporate Tax: 🇧🇦 Bosnia and Herzegovina offers a lower corporate rate (10% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇧🇦 Bosnia and Herzegovina taxes investment gains at a lower rate (10% vs 22.5%), benefiting investors.

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All 🇧🇷 Brazil comparisons →All 🇧🇦 Bosnia and Herzegovina comparisons →