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Slovenia vs Brazil
Tax Rate Comparison

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

🇸🇮 Slovenia
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
16–50%
50% top; reform politically difficult
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
5–22%
Standard 22% maintained
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
19%
19% stable; Pillar Two compliance
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
0–25%
25% to 0% tapering over 20yr holding
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~38%
Pension sustainability reform ongoing
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇸🇮 SloveniaMunicipal Taxes

Slovenia's 212 municipalities levy property tax (nadomestilo za uporabo stavbnega zemljišča — NUSZ) on building land and property at rates they set independently within national limits. There are no separate municipal income taxes. Municipalities also collect communal contributions for infrastructure. Ljubljana and other larger cities apply higher coefficients. A new real property tax law has been under development for years to replace the NUSZ system. Vehicle tax is national.

🇧🇷 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.

Slovenia vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇸🇮 Slovenia has a higher top income tax rate (16–50% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (5–22% vs ~27.5% combined).

🏢 Corporate Tax: 🇸🇮 Slovenia offers a lower corporate rate (19% 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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All 🇸🇮 Slovenia comparisons →All 🇧🇷 Brazil comparisons →