Mauritius 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
🇲🇺 Mauritius — Mauritius Tax System
Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.
🇧🇷 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%.
Mauritius vs Brazil: Key Tax Differences (2026)
💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (0–15% vs 0–27.5%). 🇲🇺 Mauritius is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (15% vs ~27.5% combined).
🏢 Corporate Tax: 🇲🇺 Mauritius offers a lower corporate rate (15% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇲🇺 Mauritius taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.