WorldTax CompareAll Comparisons

Malaysia vs Brazil
Tax Rate Comparison

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

🇲🇾 Malaysia
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
0–30%
30% top rate; Pillar Two compliance measures
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%
Service tax 8% maintained; GST return unlikely
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
24%
24% stable; potential reduction discussed for competitiveness
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
10–30%
CGT on unlisted shares fully embedded in system
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~23%
EPF reviewing contribution rates and fund adequacy
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇲🇾 MalaysiaState & Local Authority Taxes

Malaysia's 13 states and 3 federal territories have limited independent taxing powers. States levy quit rent (cukai tanah) on land, assessment rates (cukai pintu/taksiran) on property through local councils, and royalties on natural resources. Petroleum royalties are a major state revenue in Sabah, Sarawak, and Terengganu. Local councils (majlis perbandaran) levy property assessment at 6%–12% of estimated annual rental value. No state income taxes exist — this is federal.

🇧🇷 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.

Malaysia vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇲🇾 Malaysia 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: 🇲🇾 Malaysia offers a lower corporate rate (24% vs 34%), which can influence business location decisions.

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

Related Comparisons

🇲🇾 Malaysia vs 🇩🇪 GermanyTax comparison🇲🇾 Malaysia vs 🇮🇩 IndonesiaTax comparison🇲🇾 Malaysia vs 🇵🇭 PhilippinesTax comparison🇲🇾 Malaysia vs 🇸🇬 SingaporeTax comparison🇲🇾 Malaysia vs 🇹🇭 ThailandTax comparison🇲🇾 Malaysia vs 🇬🇧 United KingdomTax comparison🇲🇾 Malaysia vs 🇺🇸 United StatesTax comparison🇲🇾 Malaysia vs 🇻🇳 VietnamTax comparison🇲🇾 Malaysia vs 🇨🇳 ChinaTax comparison🇲🇾 Malaysia vs 🇭🇰 Hong KongTax comparison🇲🇾 Malaysia vs 🇯🇵 JapanTax comparison🇲🇾 Malaysia vs 🇲🇳 MongoliaTax comparison
All 🇲🇾 Malaysia comparisons →All 🇧🇷 Brazil comparisons →