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Zambia vs Brazil
Tax Rate Comparison

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

๐Ÿ‡ฟ๐Ÿ‡ฒ Zambia
vs
๐Ÿ‡ง๐Ÿ‡ท Brazil
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“37.5%
37.5% top; copper boom funding social spending
No change
0โ€“27.5%
Zero-rate up to R$5,000/mo fully effective
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
16%
16% stable
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
โ–ผ -0.5pp vs 2025
Corporate Tax Rate
Corporate Tax Rate
30%
30%; energy transition metals (cobalt, copper) driving investment
No change
34%
34% maintained; reform discussions ongoing
No change
Capital Gains Tax
Capital Gains Tax
15%
PTT 15% maintained
No change
15โ€“22.5%
Offshore income now fully captured
No change
Social Security & Payroll
Social Security / Payroll
~10%
NAPSA; pension fund growing with copper sector wages
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

๐Ÿ‡ฟ๐Ÿ‡ฒ Zambia โ€” Council & Local Authority Taxes

Zambia's 10 provinces and 117 district councils levy property rates, business levies, and market fees. The Zambia Revenue Authority (ZRA) administers all national taxes. Zambia is a major copper producer โ€” copper revenues and royalties are key fiscal inputs. The country completed an IMF-backed debt restructuring in 2023 after defaulting in 2020. Mineral royalty taxes are significant: copper 5.5% (open cast) to 8.5% (underground). The government has been diversifying the tax base away from mining dependence.

๐Ÿ‡ง๐Ÿ‡ท Brazil โ€” State & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%โ€“18% varying by state. Municipalities levy ISS (services tax) at 2%โ€“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%.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Zambia vs Brazil: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฟ๐Ÿ‡ฒ Zambia has a higher top income tax rate (0โ€“37.5% vs 0โ€“27.5%). ๐Ÿ‡ง๐Ÿ‡ท Brazil is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Brazil has a higher consumption tax (16% vs ~27.5% combined).

๐Ÿข Corporate Tax: ๐Ÿ‡ฟ๐Ÿ‡ฒ Zambia offers a lower corporate rate (30% vs 34%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฟ๐Ÿ‡ฒ Zambia taxes investment gains at a lower rate (15% vs 22.5%), benefiting investors.

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