Brazil vs South Africa
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π§π· Brazil β State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%β18% varying by state. Municipalities levy ISS (services tax) at 2%β5% 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%.
πΏπ¦ South Africa β Provincial & Municipal Taxes
South Africa's 9 provinces do not levy their own income tax β this is national. Municipalities levy property rates (0.5%β2.5% of assessed value/year), utilities, and refuse levies. Cape Town and Johannesburg have relatively higher municipal rates. Load-shedding prompted energy-related tax credits in recent budgets.
Brazil vs South Africa: Key Tax Differences (2026)
π° Income Tax: πΏπ¦ South Africa has a higher top income tax rate (0β27.5% vs 18β45%). π§π· Brazil is more favourable for high earners.
π VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 16%).
π’ Corporate Tax: πΏπ¦ South Africa offers a lower corporate rate (27% vs 34%), which can influence business location decisions.
π Capital Gains: πΏπ¦ South Africa taxes investment gains at a lower rate (18% vs 22.5%), benefiting investors.