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China vs Brazil
Tax Rate Comparison

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

🇨🇳 China
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
3–45%
Continued deduction reforms; threshold adjustments likely
No change
0–27.5%
Zero-rate up to R$5,000/mo fully effective
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–13%
13%/9%/6% structure maintained
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
▼ -0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
20%
National property tax reform bill still pending
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇨🇳 China — Provincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16–23% depending on province). Cities impose Urban Maintenance & Construction Tax (1–7% of VAT paid). Education surcharges add 3–5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

🇧🇷 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%.

⚠️ 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.

China vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (3–45% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (6–13% vs ~27.5% combined).

🏢 Corporate Tax: 🇨🇳 China offers a lower corporate rate (25% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 22.5%), benefiting investors.

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