Malta vs Brazil
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇲🇹 Malta — Local Council Taxes
Malta's 68 local councils (kunsilli lokali) have limited taxing powers — primarily fees for refuse collection, minor local services, and permits. Income tax, VAT, and company tax are all national. Malta is a significant EU financial services hub offering a full imputation dividend tax credit system that can reduce corporate effective tax rates to as low as 5% for non-resident shareholders. Malta has attracted gaming companies, crypto regulation pioneers, and financial services firms with its competitive holding company structures and refund system.
🇧🇷 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%.
Malta vs Brazil: Key Tax Differences (2026)
💰 Income Tax: 🇲🇹 Malta 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 (5–18% vs ~27.5% combined).
🏢 Corporate Tax: 🇧🇷 Brazil offers a lower corporate rate (34% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 22.5%), benefiting investors.