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Norway vs Brazil
Tax Rate Comparison

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

🇳🇴 Norway
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
22–47.4%
Income thresholds rising with wage growth
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
12–25%
Standard 25% maintained
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
22%
Resource rent taxes stable; critical minerals review
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
37.84%
High dividend tax fuels holding co. debate
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~19.1%
Stable; labour market tight
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇳🇴 NorwayMunicipal Taxes & Resource Rent

Norway's 15 counties and 356 municipalities set local income tax within a national band; max combined rate ~22%. Norway has unique resource rent taxes on petroleum (78%) and hydropower (67% from 2024). Wealth tax (formuesskatt) applies at 1%–1.1% on net assets above NOK 1.7M. Dividends above a risk-free return are taxed at ~37.84% effective.

🇧🇷 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.

Norway vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇳🇴 Norway has a higher top income tax rate (22–47.4% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (12–25% vs ~27.5% combined).

🏢 Corporate Tax: 🇳🇴 Norway offers a lower corporate rate (22% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇧🇷 Brazil taxes investment gains at a lower rate (22.5% vs 37.84%), benefiting investors.

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