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Saint Lucia vs Brazil
Tax Rate Comparison

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

🇱🇨 Saint Lucia
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
0–30%
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
12.5%
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
30%
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
5% + 5%
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇱🇨 Saint LuciaSaint Lucia Tax System

Saint Lucia levies personal income tax at a flat 30% above a generous personal allowance. There is no capital gains tax. The Citizenship by Investment programme (since 2015) provides an alternative path to residency. VAT at 12.5% was introduced in 2012. Tourism and offshore banking are major sectors.

🇧🇷 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.

Saint Lucia vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇱🇨 Saint Lucia has a higher top income tax rate (0–30% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (12.5% vs ~27.5% combined).

🏢 Corporate Tax: 🇱🇨 Saint Lucia offers a lower corporate rate (30% vs 34%), which can influence business location decisions.

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

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All 🇱🇨 Saint Lucia comparisons →All 🇧🇷 Brazil comparisons →