Estonia vs Brazil
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Brazil: 3/24/2026
Compare Estonia and Brazil corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Brazil Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Brazil
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
The last working day of July.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
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 Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
Withholding Tax (WHT)
Estonia
Brazil
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Brazil
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
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).
Effective Tax Rate (ETR)
Estonia
Brazil
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
32%
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
15%
