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Czech Republic vs Brazil
Tax Rate Comparison

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

🇨🇿 Czech Republic
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
15–23%
15%/23% two-rate system maintained
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
12–21%
Standard 21% unchanged
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
21%
Pillar Two compliance active
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
0–23%
No change to exemption rules
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~45%
Pension system reform discussions ongoing
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇨🇿 Czech RepublicMunicipal Property & Road Taxes

The Czech Republic's 14 regions (kraje) and 6,254 municipalities do not levy independent income taxes — this is nationally set. Municipalities may apply a local coefficient (1–5x) to property tax (daň z nemovitých věcí), significantly multiplying the base tax in cities like Prague. Prague applies a coefficient of 4x. Road tax (silniční daň) applies to business vehicles. The flat tax regime (paušální daň) simplifies obligations for small self-employed.

🇧🇷 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.

Czech Republic vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (15–23% vs 0–27.5%). 🇨🇿 Czech Republic is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (12–21% vs ~27.5% combined).

🏢 Corporate Tax: 🇨🇿 Czech Republic offers a lower corporate rate (21% vs 34%), which can influence business location decisions.

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