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Papua New Guinea vs Brazil
Tax Rate Comparison

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

🇵🇬 Papua New Guinea
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
22–42%
42% top; resource boom affecting distribution
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
10%
GST 10% maintained
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
30%
30%; new LNG projects fiscal terms negotiation
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
17%
17% non-residents
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~12.5%
Superannuation fund growth; coverage limited to formal
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇵🇬 Papua New GuineaProvincial & Local Government Taxes

Papua New Guinea's 22 provinces and the National Capital District levy their own provincial income taxes on certain income types, business licence fees, and sundry local charges. The Internal Revenue Commission (IRC) administers national taxes. PNG's economy is dominated by extractive industries (LNG, gold, copper) under fiscal resource contracts. The LNG sector has transformed government revenues. Significant informal economy and subsistence agriculture outside the formal tax base. A GST at 10% applies broadly.

🇧🇷 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.

Papua New Guinea vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇵🇬 Papua New Guinea has a higher top income tax rate (22–42% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (10% vs ~27.5% combined).

🏢 Corporate Tax: 🇵🇬 Papua New Guinea offers a lower corporate rate (30% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇵🇬 Papua New Guinea taxes investment gains at a lower rate (17% vs 22.5%), benefiting investors.

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