Brazil vs Dominican Republic
Corporate Tax Comparison
Time of Update: Brazil: 3/24/2026 / Dominican Republic: 4/06/2026
Compare Brazil and Dominican Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Brazil vs Dominican Republic Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Brazil
Dominican Republic
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
General CIT Rate:
27%
CIT Return Due Date:
The last working day of July.
CIT Return Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.
CIT Payment Due Date:
120 days after fiscal year-end
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
Withholding Tax (WHT)
Brazil
Dominican Republic
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Brazil
Dominican Republic
General Capital Gain Tax Rate:
Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
Effective Tax Rate (ETR)
Brazil
Dominican Republic
Composite Effective Average Tax Rate:
32%
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
15%
Composite Effective Marginal Tax Rate:
24.15%
