Vanuatu 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
🇻🇺 Vanuatu — Vanuatu Tax System
Vanuatu has no income tax, no capital gains tax, no inheritance tax, and no withholding tax — one of the world's most tax-free jurisdictions. Revenue comes from VAT at 15% and import duties. The Vanuatu Development Support Programme (VDSP) citizenship by investment programme is very popular. Port Vila is a growing offshore financial centre.
🇧🇷 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%.
Vanuatu vs Brazil: Key Tax Differences (2026)
💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (0% vs 0–27.5%). 🇻🇺 Vanuatu is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (15% vs ~27.5% combined).
🏢 Corporate Tax: 🇻🇺 Vanuatu offers a lower corporate rate (0% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇻🇺 Vanuatu taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.