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Slovakia vs Brazil
Tax Rate Comparison

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

🇸🇰 Slovakia
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
19–25%
Rates stable; fiscal consolidation ongoing
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
5–20%
New 5% super-reduced rate phasing in
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
15–21%
21% large; 15% small; Pillar Two compliance
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
19–25%
As income; no separate CGT
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~48.6%
Highest in EU; reform pressure
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇸🇰 SlovakiaMunicipal Property & Business Taxes

Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daň z nehnuteľností) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.

🇧🇷 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.

Slovakia vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (19–25% vs 0–27.5%). 🇸🇰 Slovakia is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (5–20% vs ~27.5% combined).

🏢 Corporate Tax: 🇸🇰 Slovakia offers a lower corporate rate (21% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇧🇷 Brazil taxes investment gains at a lower rate (22.5% vs 25%), benefiting investors.

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