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Monaco vs Brazil
Tax Rate Comparison

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

🇲🇨 Monaco
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
0%
No personal income tax 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
20%
French VAT: 20% standard
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
33.33%
33.33% qualifying profits; Pillar Two top-up for MNCs
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT for residents
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social contributions stable; high living standards
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇲🇨 MonacoNo Sub-National Tax Variation

Monaco is a city-state with no sub-national taxation. Monaco has no personal income tax for residents (with limited exception for French nationals under a bilateral treaty). Corporate tax at 33.33% applies only to companies deriving more than 25% of revenue from outside Monaco. This principality between France and Italy is the world's most famous tax haven — with the world's highest per-capita millionaires. VAT is aligned with the French system.

🇧🇷 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.

Monaco vs Brazil: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (20% vs ~27.5% combined).

🏢 Corporate Tax: 🇲🇨 Monaco offers a lower corporate rate (33.33% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇲🇨 Monaco taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.

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All 🇲🇨 Monaco comparisons →All 🇧🇷 Brazil comparisons →