Brazil vs Vanuatu
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%.
π»πΊ Vanuatu β Vanuatu Tax System
Vanuatu has no income tax, no capital gains tax, no inheritance tax, and no withholding tax β one of the world's most tax-free jurisdictions. Revenue comes from VAT at 15% and import duties. The Vanuatu Development Support Programme (VDSP) citizenship by investment programme is very popular. Port Vila is a growing offshore financial centre.
Brazil vs Vanuatu: Key Tax Differences (2026)
π° Income Tax: π§π· Brazil has a higher top income tax rate (0β27.5% vs 0%). π»πΊ Vanuatu is more favourable for high earners.
π VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 15%).
π’ Corporate Tax: π»πΊ Vanuatu offers a lower corporate rate (0% vs 34%), which can influence business location decisions.
π Capital Gains: π»πΊ Vanuatu taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.