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Comoros vs Brazil
Tax Rate Comparison

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

🇰🇲 Comoros
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–30%
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
10%
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
35%
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~4%
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇰🇲 ComorosComoros Tax System

The Comoros Islands have progressive income tax up to 30%. TVA is 10%. The economy is very small and among Africa's poorest, reliant on ylang-ylang exports, cloves, and remittances. Political instability (the country has had over 20 coups or coup attempts) hampers governance. President Azali Assoumani consolidated power after a controversial 2018 constitutional referendum.

🇧🇷 BrazilState & 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.

Comoros vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇰🇲 Comoros has a higher top income tax rate (0–30% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (10% vs ~27.5% combined).

🏢 Corporate Tax: 🇧🇷 Brazil offers a lower corporate rate (34% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇧🇷 Brazil taxes investment gains at a lower rate (22.5% vs 30%), benefiting investors.

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