Tonga vs Brazil
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇹🇴 Tonga — Tonga Tax System
Tonga levies income tax at a flat 20% on income above the personal allowance. No capital gains tax. Consumption tax at 15% replaced the previous sales tax. The economy is heavily reliant on remittances (over 40% of GDP) from Tongans abroad, mainly in Australia, New Zealand and the US. Agriculture and fishing are the main domestic sectors.
🇧🇷 Brazil — State & 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%.
Tonga vs Brazil: Key Tax Differences (2026)
💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (0–20% vs 0–27.5%). 🇹🇴 Tonga is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (15% vs ~27.5% combined).
🏢 Corporate Tax: 🇹🇴 Tonga offers a lower corporate rate (25% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇹🇴 Tonga taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.