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Brazil vs Georgia
Tax Rate Comparison

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

๐Ÿ‡ง๐Ÿ‡ท Brazil
vs
๐Ÿ‡ฌ๐Ÿ‡ช Georgia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“27.5%
Zero-rate up to R$5,000/mo fully effective
No change
20%
Flat 20%; political pressure from EU candidacy reforms
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
โ–ผ -0.5pp vs 2025
18%
18% standard
No change
Corporate Tax Rate
Corporate Tax Rate
34%
34% maintained; reform discussions ongoing
No change
15%
15% distribution tax; Pillar Two considerations
No change
Capital Gains Tax
Capital Gains Tax
15โ€“22.5%
Offshore income now fully captured
No change
5โ€“15%
5% dividend; capital gains as income
No change
Social Security & Payroll
Social Security / Payroll
~36%
Payroll simplification proposals ongoing
No change
4%
Pension reform; mandatory system maturing
No change
State, Regional & Local Taxes

๐Ÿ‡ง๐Ÿ‡ท Brazil โ€” State & Municipal Taxes

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

๐Ÿ‡ฌ๐Ÿ‡ช Georgia โ€” Municipal Taxes

Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers โ€” income tax is nationally set. Municipalities levy property tax (gแƒแƒ“แƒแƒกแƒแƒฎแƒแƒ“แƒ˜ qonebaze) at 0%โ€“1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system โ€” it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.

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

Brazil vs Georgia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ง๐Ÿ‡ท Brazil has a higher top income tax rate (0โ€“27.5% vs 20%). ๐Ÿ‡ฌ๐Ÿ‡ช Georgia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฌ๐Ÿ‡ช Georgia offers a lower corporate rate (15% vs 34%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฌ๐Ÿ‡ช Georgia taxes investment gains at a lower rate (15% vs 22.5%), benefiting investors.

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