Nepal vs Brazil
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ณ๐ต Nepal โ Province & Local Government Taxes
Nepal's 7 provinces and 753 local governments (metropolitan, sub-metropolitan, municipal, and rural municipal) have significant constitutional taxing powers under the 2015 federal constitution. Local governments levy entertainment tax, advertisement tax, house/land registration tax, and tourism fees. Provinces can levy vehicle tax and some business taxes. The Inland Revenue Department (IRD) administers federal taxes. Nepal's tax system has evolved significantly under federalism since 2017.
๐ง๐ท Brazil โ State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%โ18% varying by state. Municipalities levy ISS (services tax) at 2%โ5% 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%.
Nepal vs Brazil: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ต Nepal has a higher top income tax rate (1โ36% vs 0โ27.5%). ๐ง๐ท Brazil is more favourable for high earners.
๐ VAT/Sales Tax: Brazil has a higher consumption tax (13% vs ~27.5% combined).
๐ข Corporate Tax: ๐ณ๐ต Nepal offers a lower corporate rate (25% vs 34%), which can influence business location decisions.
๐ Capital Gains: ๐ณ๐ต Nepal taxes investment gains at a lower rate (10% vs 22.5%), benefiting investors.