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Equatorial Guinea vs Brazil
Tax Rate Comparison

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

🇬🇶 Equatorial Guinea
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
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
15%
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
4.5% + 21.5%
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇬🇶 Equatorial GuineaEquatorial Guinea Tax System

Equatorial Guinea has progressive income tax up to 35%. VAT is 15%. The country became sub-Saharan Africa's third-largest oil producer after 1995 oil discoveries, making it one of the wealthiest by GDP per capita — but extreme inequality means most citizens remain poor. The Obiang family has ruled since 1979. Oil revenue is declining; diversification efforts continue.

🇧🇷 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.

Equatorial Guinea vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇬🇶 Equatorial Guinea has a higher top income tax rate (0–35% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (15% 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 35%), benefiting investors.

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All 🇬🇶 Equatorial Guinea comparisons →All 🇧🇷 Brazil comparisons →