Brazil vs Philippines
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇧🇷 Brazil — State & 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%.
🇵🇭 Philippines — Local Government Unit (LGU) Taxes
The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%–2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.
Brazil vs Philippines: Key Tax Differences (2026)
💰 Income Tax: 🇵🇭 Philippines has a higher top income tax rate (0–27.5% vs 0–35%). 🇧🇷 Brazil is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 12%).
🏢 Corporate Tax: 🇵🇭 Philippines offers a lower corporate rate (25% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇵🇭 Philippines taxes investment gains at a lower rate (15% vs 22.5%), benefiting investors.